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

This week offers for those practitioners that - occasionally or frequently - deal with tax treaties a thorough knowledge of the complex rules that govern these treaties.  It is virtually impossible to obtain a correct understanding of the rules on tax treaty interpretation and application without expert instruction in the far from obvious ways in which these rules operate.  The instructors of this week are seasoned teachers of the ITC Leiden.  They will introduce you to both the basic concepts and the fine points of the tax treaty rules.  In addition, through case studies they will make you familiar how the OECD’s Multilateral Instrument (MLI) to which many countries acceded, needs to be applied in situations covered by these countries’ tax treaties.

• 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 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.

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

Copyright © 2019 ITC Leiden - All rights reserved | general conditions | privacy policy | disclaimer

last update: 16 August 2019

Realisatie: DDA Automation Services