Rethinking International Tax Law
[tekst van Kees]
‘tekst in tabel:”
Introduction Rethinking International Tax Law
1.1 The Debate
1.2a Background & key stakeholders
1.2b The OECD & the EU
1.3 Introduction base case
1.4 Interview Prof. Kees van Raad
1.5 Introduction to BEPS
1.6 Introduction to Symbols
1.7 – Weekly chat
2.1 Introduction to Corporate Income Tax
2.2 Taxable base & rate
2.3 Taxable base & rate tax havens & preferential tax regimes
2.4 Taxable base & rate intercompany dividends & capital gains
2.5 Taxation of corporate groups
2.6 Withholding Tax
2.7 Interview prof. Kees van Raad
2.8 Interest deductions and other financial payments
2.9 Weekly chat
3.1 Controlled foreign company regimes
3.2 Hybrid mismatches
3.3 Introduction to international tax law
3.4 Double taxation
3.5 Distributive rules
3.6 OECD & BEPS
3.7 Interview prof. Kees van Raad
3.8 Hybrid mismatch arrangements & preventing treaty abuse
3.9 Weekly chat
4.0 Introduction to transfer pricing
4.1 Introduction to transfer pricing and why it is important
4.2 The arm’s length principle legal framework
4.3 Traditional transaction methods
4.4 Transactional profit methods
4.5 Business restructuring
4.6 Apple case
4.7 Interview Prof. Kees van Raad
4.8 Hybrid mismatch arrangements & preventing treaty abuse
4.9 Conculding remarks on Transfer Pricing
4.10 Weekly chat
5.1 Introduction EU & corporate tax planning
5.2 Tax competition & tax planning
5.3 Introduction to state aid law
5.4 State aid & tax planning
5.5 Adjustment P S Directive
5.6 EU Free Movement Law I
5.7 EU Free Movement Law II
5.8 Interview Prof. Kees van Raad
5.9 Draft Commission notice on the notion of state aid
5.10 Weekly chat
6.0 Intro to Tax planning & ethical dimensions
6.1 Interview Pascal Saint Amans
6.2 Interview Marlies de Ruiter
6.3 Interview Paul Morton
6.4 Interview Antonio Russo
6.5 Interview Tanja Bender
6.6 Interview Robert Stack
6.7 Interview Giuseppe van der Helm
6.8 Interview prof dr Kees van Raad
6.9 BEPS & developing countries
6.10 Outro to Tax planning & ethical dimensions
6. 11 Weekly chat