Rapenburg 65, 2311 GJ Leiden

Phone +31 (0) 71 - 751.01.30


Rapenburg 65, 2311 GJ Leiden

Phone +31 (0) 71 - 751.01.30


July 2019 Summer Course in International Tax Law coordinated and co-taught by Prof. dr. Kees van Raad 

First week (Tax treaties)
8-12 July 2019

• Key concepts of international tax law
• Introduction to tax treaties & 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)
15-19 July 2019

• Five fundamental rules on tax treaty application & triangular cases
• Double Taxation Relief & Non-Discrimination 
• Beneficial ownership & tax treaty anti-avoidance provisions
• Transfer Pricing Issues
• Advanced issues on business profits taxation under tax treaties & OECD proposed changes

Third week (Transfer pricing)
22-26 July 2019

• Introduction to the arm’s length principle and Traditional Transaction Methods
• Transactional profit methods

• Intra-group services and economic analysis
• Intangible property and Transfer pricing disputes
• Transfer pricing aspects of business restructurings and Cost Contribution Agreements

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 the city of Leiden.
Daily course hours: 9:00-12:30 & 13:30-16:00. 

Course Fee (excluding VAT)
For a single week:    € 2,000 
For any two weeks: € 3,500 
For three weeks:      € 5,000
(Participants who register on personal title will be charged 21% VAT.)

Course fees include reading materials and the following books:
for participants First and Second weeks: 
Van Raad (ed.), Materials on International TP & EU Tax Law 2017-2018, Vol. A (ITC, Leiden, approx. 2500 pp).
for participants Third week: 
Van Raad (ed.), Materials on International TP & EU Tax Law 2017-2018, Vol. B (ITC, Leiden, approx. 2500 pp).
The course fee does not include accommodation.

Application Deadline - deadline may be extended on request
The application deadline is 1 June 2019. To apply, please click here.
After the deadline please contact summercourse@itc-leiden.nl to check whether you may be able to still register.

Early bird discount
If you register and make payment before 8 April 2019, a 10% early bird discount is applicable.

50% Student Discount 
Each year, up to five full-time Master or PhD students are granted a 50% student discount on a first-pay-first-served basis. Students need to submit proof of registration from their University and a letter from their University or professor confirming their full-time student status.  An invoice for the discounted course fee will be emailed to the student within two working days after the application form, proof of University registration and the confirmation letter have been received.

For further information: send a message to summercourse@itc-leiden.nl with your name, and with subject `information requested´ outlining the extra information you require.

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).

(This information is subject to change, check this website on a regular basis).

main sponsor Loyens & Loeff

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last update: 29 November 2018

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