2017 ITC Leiden Latin America Executive Program in International Tax Law
to be held in Panama City (Panama)
16 January  –  3 February 2017 (three weeks)

General information    

Based on the success of the 2016 edition of the ITC Leiden Latin America Executive Program in International Tax Law (`ITC LA Exec ITL Program´) organized by the International Tax Center (‘ITC Leiden’) in the beginning of 2016, ITC Leiden has decided to launch a Second Edition of this three-week program, which will be offered from 16 January through 3 February 2017 in Panama City.

Overview
The ITC LA Exec ITL Program has been set up for tax professionals who work in Latin America with the government, in private practice or in 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 experts from Latin America.  Therefore, ITC Leiden has taken the initiative to organize a three-week executive 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 and Basic Transfer Pricing courses).

Courses
The Program comprises the following courses (some of the lectures in English, other ones in Spanish) 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  (1 day)
•   Advanced international tax cases (2 days)
•   International tax planning (2 days)

Third week:  Transfer pricing
OECD Transfer Pricing Guidelines (5 days)

Many of the classes will be taught in Spanish.  For the professors that are not fluent in Spanish, a Spanish speaking teacher will be available to assist in translating in English the questions that participants may ask in Spanish. As the Program’s reading material will be in English, participants are expected to be able to read English. 

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.  

Sponsoring
Firms are invited to check with Edgar Ruiz (edgar.ruiz@itc-leiden.nl) for interesting registration/sponsoring arrangements.

Tuition fee & discounts
The tuition fee for the 3-week program: US$ 2,400  (fee does not include accommodation &  meals).  

The tuition fee amounts for the individual weeks are:
•   Week 1 (Tax treaties)               US$ 1,000  (5 days)
•   Week 2 (Advanced subjects     US$ 1,000  (5 days)
•   Week 3 (Transfer pricing)        US$ 1,000  (5 days)

The tuition fee amounts for the individual weeks are: •  Week 1 (Tax treaties) •   Week 2 (Advanced subjects) •   Week 3 (Transfer pricing)

US$ 1,000  (5 days) US$ 1,000  (5 days)  US$ 1,000  (5 days)

The tuition fee for the first two weeks includes two readers and the following two books:
•   Arnold, International Tax Primer (KLI, 2016; 230 pp)
•   Van Raad (ed.), Vol. A (International Tax Law) of: Materials on International, TP & EU Tax Law 2016-2017, (ITC Leiden). 

Participants registering for the third week receive the reader for that week plus:
•    Van Raad (ed.), Vol. B (TP Tax Law) of: Materials on International, TP & EU Tax Law 2016-2017, (ITC Leiden). 

Discounts
•   Two-week discount: Persons registering for any two weeks receive a 10% discount.
•   Early bird discount: An (additional) 10% discount is available for those whose tuition fees are received before 15 November 2016.
•   Group registration: Groups of three or more persons who make a joint single payment of the overall amount due: an (additional) 10% discount. 

Requirements
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 Sara Vella Bonnici (sara. vellabonnicil@itc-leiden.nl). 

Period and hours
The program takes place from Monday 16 January through Friday 3 February 2017.  Classes and workshops are usually 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 the next day’s class.  

Executive Certificate
Those who attend at least 80% of the class hours will be issued by ITC Leiden a Certificate of Attendance. 

Venue
City of Knowledge (‘Ciudad del Saber’), Panama City, Panama.  

Accommodation
At the campus of the City of Knowledge, dormitory rooms are available for the Program participants (single US$66/night; double US$ 35.75/person/night; triple US$ 25.66/person/night); Additional information and details about reservations can be found  in the Registration Form and in the webpage of the City of Knowledge.  It is also possible to stay at the Holiday Inn Panama Canal (700 meters/10 minute walk from the campus of the City of Knowledge).

Cancellation policy
–  Cancellation more than one month before the beginning of the Program: full refund minus US$ 250 cancellation fee.
–  Cancellation within one month: no refund but the person registered may be substituted. 

Further information 
Feel free to contact our General Coordinator Sara Vella Bonnici (in English) or our Co-coordinator Edgar Ruiz (in Spanish). For academic issues please contact Prof. dr. Kees van Raad at LatAm.program@itc-leiden.nl. 

Application /  registration
The deadline is 15 December 2016.  To apply, please fill out the registration form on the ITC Leiden website.