Rapenburg 65, 2311 GJ Leiden
Phone +31 (0) 71 - 751.01.30
Rapenburg 65, 2311 GJ Leiden
Phone +31 (0) 71 - 751.01.30
June 2018 ITC Leiden China Summer Course in International Tax Law at Central University of Finance and Economics (CUFE) and taught by Prof. dr. Kees van Raad
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1. Duration of ITC Leiden Summer Course and language of instruction
Period: Monday 25 June – Friday 29 June 2018 (exam in evening of Saturday 30 June).
Language of instruction: The morning lectures are in English. The afternoon workshops are conducted in Chinese.
The course is taught in the morning hours by prof. dr. Kees van Raad, professor of International Tax Law at the Leiden University Law School, chairman of the International Tax Center Leiden and director of its Adv LLM Program in International Tax Law. The afternoon workshops will be given by Shaomei Chen who graduated in 2016 from Leiden University’s Adv LLM Program in International Tax Law as nr. 1 of her class (she is currently a PhD student at Leiden University). Practitioners, university teachers, government tax officials and PhD students (not: regular students) have the choice to participate one afternoon in a seminar given by prof. dr. Kees van Raad on tax treaty case studies.
Students that are interested in competing for the (full and partial) tuition fee scholarships for the ITC Leiden 2019-2020 Adv LLM Program which are available for three or four students with the best results in the exam that is given at the end of the program, are strongly advised to join the afternoon workshops. The knowledge and insight tested at the exam deals with the issues that are explained in some detail in these workshops. Only (full-time) students may compete for these scholarships which are provided by ITC Leiden (one full and two half tuition fee scholarships) and by Deloitte China (one half tuition fee scholarship)
3. Course subjects
- International tax jurisdiction
- International juridical & economic double taxation
- Relief from international:
> juridical double taxation: exemption & foreign tax credit
> economic double taxation of dividends: in case of:
– direct foreign investment: participation exemption and indirect foreign tax credit)
– and portfolio foreign investment: various methods
- Introduction to tax treaties and treaty residence
- Business profits taxation under tax treaties
- Dividends, interest & royalties and capital gains taxation under tax treaties
- Income from employment under tax treaties
- Introduction to transfer pricing
4. Time table
- Arrival registration (and distribution of course materials): Sunday 24 June 2018 between 1 p.m. and 6 p.m. (i.e., on the day before the course begins)
- Opening Ceremony: Monday 25 June 2018, 8:30 a.m.
- Classes: Monday 25 June – Friday 29 June 2018:
8:30 a.m. – 12 p.m. (lecture) & 1:00 – 4:00 p.m. (work shop)
- Exam: Saturday 30 June 2018, 6.30 - 10.00 p.m.
5. Requirements for enrollment in the Summer Course
Admission to the ITC Leiden’s China Summer Course is open to the following categories of persons:
a. university students who are pursuing (i) an undergraduate degree with a specialization in tax law (or taxation), economic law or financial accounting, or (ii) a master or doctoral degree in tax law (or taxation), or in finance;
b. university teachers of tax law, taxation and financial accounting;
c. government tax officials, and
d. tax practitioners in private practice or working in a corporate tax department.
Participants of all categories need the following requirements:
>> proven English proficiency: minimum score of 500 for National English test level six (CET6); or minimum overall score of 7 for IELTS or 100 for TOEFL, and
>> adequate tax knowledge based on either tax courses taken at the university or tax practice experience.
Enrollment in the 2018 ITC Leiden’s China Summer Course at CUFE is restricted to 100 students (there is no number restriction for university teachers, government officials and practitioners). Students will be selected on the basis of academic merit. If the total number of student applications received by the deadline date (20 June 2018) exceeds the 100 places available, students with better academic performance will be given priority.
Because of this restriction on the number of students, students that have attended an ITC-China Summer Course in a previous year may not enroll again this year.
6. Exams, certificates, diplomas and scholarships
Participants that attend all lectures & workshops (attendance will be checked every morning and afternoon) and take the exam will receive a certificate of attendance issued jointly by the International Tax Center Leiden (Leiden University) and CUFE. If a participant obtains an exam grade of at least 5.0 (on a scale 0 – 10) s/he will be issued a diploma (stating that the candidate has passed the exam) instead of just a certificate. Further, participants that obtain an exam grade of at least 7.0 will be given a diploma with honors.
There will be two exams. The seven students that have obtained the highest grades in the first exam are invited to take a second exam that takes place within two months after the first exam. Whereas the first exam primarily tests the level of understanding of subjects that have been taught in the lectures and workshops, the second exam goes beyond that. The second exam examines whether students on the basis of the concepts they have studied during the course, are also able to analyze at a higher level issues that were not necessarily discussed during the course. From the experience of past years it is clear that the best students of the first exam are not necessarily the students who get the best grades in the second exam, due to the difference in focus between the two exams. Therefore, the individual ranking obtained by the seven best students in the first exam will not be released as this would provide an incorrect impression of a student’s chance in the second exam. The (combined) result of the two exams will be released to the seven students shortly after the second exam.
The seven students that have taken the second exam will be requested to send in their IELTS test scores before the end of December 2018. As a rule, the student with the highest weighted average grade of the two exams will, provided s/he has a sufficient IELTS or TOEFL test score, be granted a full tuition scholarship for the 2019-2020 academic year of the ITC Leiden Adv LLM Program (value € 20,000). The three students ranking 2, 3 and 4 will be granted a half tuition fee scholarship (value € 10,000) for the 2019-2020 ITC Leiden Adv LLM program (entitling them to participate in the courses taught in the period September through January). One of the half tuition fee scholarship will be sponsored by Deloitte China. A student with a half tuition fee scholarship may of course pay the additional tuition fee amount and continue in the full year Program. If the average grades of the four top students are rather close, the tuition fee scholarships may be divided in a manner different from what is indicated above.
A student who wins a full or partial ITC Leiden tuition scholarship is allowed to postpone her/his study in Leiden for one year (and study in Leiden during the 2020-2021 academic year).
The monthly cost of living for a Chinese student in Leiden typically ranges from € 600 to € 1000 per month, depending on individual lifestyle.
7. Summer Course fee
Participation in the Summer Course (including course materials) is free for students. Other participants (university teachers, government officials and tax practitioners) will be charged a course fee:
– RMB 1,500 for university teachers and government officials, and
– RMB 3,000 for tax practitioners.
Student participants will receive each day a lunch coupon. All other expenses are to be borne by the participants themselves. Starting Tuesday 26 June the lunch coupons will be distributed only to those students that have attended the full morning and afternoon class of the preceding Monday (class attendance will be checked four times a day).
Applicants must send (a) a resume, (b) a digital photo (25 × 35 mm), (c) proof of English proficiency (National English test level six [CET6], IELTS or TOEFL score), and, optionally, (d) a digital version of articles (and/or books) they have published in a (Chinese or English) tax periodical, before 20 June 2018 to the following persons by email:
Contact person: Ms. Fang
Contact person: Ms. Chen
A list of the persons participating in the course will be posted at http://icfd.cufe.edu.cn