Rapenburg 65, 2311 GJ Leiden

Phone +31 (0) 71 - 751.01.30


Rapenburg 65, 2311 GJ Leiden

Phone +31 (0) 71 - 751.01.30


2018 ITC Leiden Latin America Executive Program 
in International Tax Law

to be held in Panama City (Panama)
15 January –  2 February 2018 (three weeks)

General information

Based on the success of the 2016 and 2017 editions of the ITC Leiden Latin America Executive Program in International Tax Law (`ITC LA Exec ITL Program´) organized by the International Tax Center (‘ITC Leiden’), ITC Leiden has decided to offer a Third Edition of this three-week program, which will be offered from 15 January through 2 February 2018 in Panama City.

The ITC LA Exec ITL Program has been set up for tax professionals who work in Latin America with the government, in private practice or in a company’s tax department and who want to expand their knowledge of international tax law.  The reason to offer this program in addition to the existing Adv LLM Program offered by ITC Leiden in the Netherlands is that the latter program may be too lengthy (12 months) and/or too costly (current tuition fee: € 19,000) for many interested experts from Latin America.  Therefore, ITC Leiden has taken the initiative to organize a three-week executive program which features the essentials of the two main courses of the 12-months ITC Leiden’s Adv LLM Program (i.e., the Tax Treaties and Basic Transfer Pricing courses)

The Program comprises the following courses (some of the lectures in English and other ones in Spanish) which are taught by teachers of the ITC Leiden (including Prof. dr. Kees van Raad):

First week:  Tax treaties
Key concepts of international tax law
Introduction to tax treaties and treaty residence
Business profits taxation under tax treaties
Dividends, interests & royalties and immovable property income & capital gains under tax treaties
Income from employment, pensions, etc. & Five fundamental rules on tax treaty application

Second week:  Advanced subjects
Advanced international tax cases (2 days)
The OECD/G20 Multilateral Instrument (1 day)
International tax planning (2 days)

Third week:  Transfer pricing  
OECD Transfer Pricing Guidelines (5 days)
Many of the classes will be taught in Spanish.  Different from the past years, for the classes taught in English, no simultaneous translation will be available.  The Program’s reading material will all be in English. 

For a detailed overview of the program click here.

Full program or single weeks
While the Program is offered as a three-week program, each of the three weeks can be registered for individually.  

Firms are invited to check with Roberto Arosemena (rarosemena@kpmg.com) for interesting registration / sponsoring arrangements.

Tuition fee & discounts 
The tuition fee for the three-week program: US$ 2,400  (fee does not include accommodation &  meals).  
The tuition fee amounts for the individual weeks are:
Week 1 (Tax treaties)              US$ 1,000
Week 2 (Advanced subjects)   US$ 1,000
Week 3 (Transfer pricing)      US$ 1,000

The tuition fee for the first two weeks includes one reader for each week and the following two books: 
Van Raad (ed.), Vol. A (International Tax Law) of: Materials on International, TP & EU Tax Law 2017-2018, (ITC Leiden). 

Participants registering for the third week receive the reader for that week plus: 
Van Raad (ed.), Vol. B (TP Tax Law) of: Materials on International, TP & EU Tax Law 2017-2018, (ITC Leiden). 

Two-week discount: Persons registering for any two weeks receive a 10% discount.
Early bird discount: An (additional) 10% discount is available if the tuition fee is received before 25 December 2017.
Group registration: Groups of three or more persons who make a joint single payment of the overall amount due: an (additional) 10% discount. 

The Program is designed to provide international tax training for lawyers, accountants and economists who are interested in expanding their knowledge of the theory and practice of international tax law.  Participants typically will have graduated from law school or obtained a CPA or a master's degree in economics or business administration.  Their university training should have included at least one substantive tax course or, alternatively, after graduating the applicant has obtained a few years’ experience in tax practice (with a law or accounting firm, in a company’s tax department or in a Ministry of Finance or Revenue Service) or in teaching or research at a graduate institution.  

If you do not meet these requirements but believe that you otherwise qualify for admittance, please contact Christopher Bergedahl (christopher.bergedahl@itc-leiden.nl). 

Period and hours
The program takes place from Monday 15 January through Friday 2 February 2018.  Classes and workshops are usually held 9.00 – 12.00 h and 13.00 – 16.00 h Monday through Friday.  The late afternoons and evenings are to be used by the students for reviewing that day’s class and preparing the next day’s class.  

Executive Certificate
Those who attend at least 80% of the class hours will be issued by ITC Leiden a Certificate of Attendance. 

City of Knowledge (‘Ciudad del Saber’), Panama City, Panama.  

At the campus of the City of Knowledge, dormitory rooms are available for the Program participants (single US$66/night; double US$ 35.75/person/night; Additional information and details about reservations can be found  in the Registration Form and in the webpages of ITC Leiden and of the City of Knowledge.  It is also possible to stay at the Holiday Inn Panama Canal (700 meters/10 minute walk from the campus of the City of Knowledge).     

Cancellation policy
–  Cancellation more than one month before the beginning of the Program: full refund minus a cancellation fee of US$ 250.
–  Cancellation within one month: no refund but the person registered may be substituted. 

Further information
Feel free to contact through LatAm.program@itc-leiden.nl our General Coordinator Christopher Bergedahl (in English), or our Co-coordinator Roberto Arosemena (in Spanish), and for academic issues Prof. dr. Kees van Raad.

Application /  registration
The deadline for registration is 5 January 2018.  Subject to availability, registration for the program may still be possible after 5 January 2018. 
To apply, please click here.

main sponsor Loyens & Loeff