Rapenburg 65, 2311 GJ Leiden
Phone +31 (0) 71 - 751.01.30
2017 ITC Leiden South-East Asia (`SEA´) Program
in International Tax Law
to be held in Jakarta, Indonesia
24 July – 11 August 2017 (three weeks)
After having offered in the Fall of 2015 in Kuala Lumpur (Malaysia) a 13-week program on international tax law for the South-East Asia region, it has been decided to continue in that region in 2017 with a shorter 3-week version, based on the program offered in the first months of 2017 both in Brazil and in Spanish-speaking Latin America.
The ITC Leiden South-East Asia (`SEA´) Program has been set up for tax professionals in the wider South-East Asian region (Brunei, Cambodia, China, Hong Kong, India, Indonesia, Japan, Korea, Laos, Malaysia, Mauritius, Myanmar, Philippines, Singapore, Sri Lanka, Thailand, Vietnam) who typically work with either the government or in private practice or 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 tax experts in South-East Asia. Therefore, ITC Leiden has taken the initiative to organize a three-week 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 course and the Basic Transfer Pricing course).
The Program comprises the following courses (in English) 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. under tax treaties
Second week: Advanced subjects
• Five fundamental rules on tax treaty application; triangular cases & beneficial ownership (1 day)
• Advanced tax treaty case studies (2 days)
• International tax planning (2 days)
Third week: Transfer pricing
• Introduction to the arm’s length principle
• Traditional transaction methods & transactional profit methods
• Comparability analysis & intangible property
• Intragroup services & cost contribution agreements (CCAs)
• Business restructuring & TP dispute resolution
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 Ichwan Sukardi (firstname.lastname@example.org) for interesting registration/sponsoring arrangements.
Tuition fee & discounts
The tuition fee for the three-week program: EUR 2,400 per person (fee does not include accommodation).
The tuition fee amounts for the individual weeks are:
• Week 1 (Tax treaties)
The tuition fee includes one reader for each week and the following book:
• Van Raad (ed.), Vol. A (International Tax Law) of: Materials on International, TP & EU Tax Law 2016-2017 (ITC Leiden).
• Two-week discount: A person registering for any two weeks receives a 10% discount.
• Early bird discount: An (additional) 10% discount is available if the tuition fee is received before 15 June 2017.
• Group registration: Groups of three or more persons who make a joint single payment of the overall amount due: an (additional) 10% discount.
• Government officials that work at a Revenue Service or a Treasury Department after proof presented of their government employment has been approved by the local Program Coordinator (Mr. Ichwan Sukardi, at email@example.com): an (additional) 10% discount
• Government Revenue and Treasury departments that are considering to send a larger number of their staff members to the Program may qualify for a special incentive deal; please contact us at SEA.Program@itc-leiden.nl.
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 us at SEA.Program@itc-leiden.nl.
Persons interested in registering for the second week who have not attended elsewhere (e.g., as part of the Summer Course offered at ITC Leiden, NL) the first week as taught by ITC Leiden, are strongly advised to also register for the first week, in which topics are taught that are far from simple. Without the knowledge and insight obtained during the first week, it is difficult - if not impossible - to fully benefit from the issues presented and discussed during the second week.
With regard to the third week (Transfer Pricing) it should be stressed that transfer pricing deals with primarily economic concepts. While these concepts are laid down in legal rules (foremost the OECD Transfer Pricing Guidelines) lawyers interested in this third week should be prepared to work with economic concepts, which initially may be rather challenging for them.
Period and hours
The program takes place from Monday 24 July through Friday 11 August 2017. Classes and workshops are 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 for next day’s class.
Those who attend at least 80% of the class hours will be issued by ITC Leiden a Certificate of Attendance.
Tax Centre Universitas Indonesia (`TCUI´), Kampus Baru UI Depok, Jakarta, Indonesia.
TCUI is available to assist Program participants in finding hotel accommodation close to the venue. For information and details please contact Ms. Murwendah at TCUI (firstname.lastname@example.org) or by phone (+62 856 9150 4311).
– Cancellation more than 30 days before the beginning of the Program: full refund minus a cancellation fee of EUR 250.
– Cancellation within 30 days after the Program start: no refund but the person registered may be substituted.
Feel free to contact the SEA Program Coordinator at ITC at SEA.Program@itc-leiden.nl. For academic issues Prof. dr. Kees van Raad can be contacted at the same email address.
Application / registration
The deadline for registration (originally: 10 July 2017) has been extended to 20 July 2017. To apply, please click here.