July 2010 Summer Course in International Tax Law coordinated and co-taught by Prof. dr. Kees van Raad
|
First week (Tax treaties)
12-16 July 2010
- Fundamentals of international taxation
- Introduction to tax treaties and treaty residence
- Business profits taxation under tax treaties
- Dividends, interest & royalties and Immovable property income & capital gains under tax treaties
- Income from employment, pensions, etc. under tax treaties
|
Second week (Advanced subjects)
19-23 July 2010
-
Five fundamental rules on tax treaty application & triangular cases
-
Double tax relief and non-discrimination issues under tax treaties
-
Beneficial ownership and tax treaty anti-avoidance provisions
-
Transfer pricing issues
-
Advanced issues on business profits taxation under tax treaties and OECD proposed changes
|
For brief descriptions of the contents of the various topics of these weeks and a list of the teachers and their CVs click here.
All classes are given in the landmark building of the ITC located in the historical center of Leiden.
Daily teaching hours: 9.00-12.30 & 13.30-16.00
Course fee for each week: € 2,000 (VAT not included), incl. reading materials and the following two books: Arnold/McIntyre, International Tax Primer (KLI, 2002; 185 pp) and Van Raad (ed.), Materials on International & EC Tax Law 2008-2009 (ITC, Leiden, approx. 3000 pp). When participating in both courses a € 500 discount applies: total tuition fee is € 3,500 (VAT not included).
Early bird discount
When registrating before 1 April 2010 a 10% early bird discount is applicable.
Registration form
The deadline to apply for the Summer Course is 1 June 2010. If you want to apply later, please first contact the Program Coordinator. For contact details see under 'contact'.
For further information: send a message to summercourse@itc-leiden.nl with your name, and with subject `information requested´.
Cancellation policy
Cancellation more than one month before the beginning of the course: full refund minus € 250 cancellation fee.
Cancellation within one month: no refund but the person may be substituted: the registered person that cannot come may send another person in his/her place (and transfer both books).