Rapenburg 65, 2311 GJ Leiden
Phone +31 (0) 71 - 751.01.30
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July 2020 Summer Course in International Tax Law coordinated and co-taught by Prof. dr. Kees van Raad 

First week (Tax treaties)
6-10 July 2020

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)
13-17 July 2020

• 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)
20-24 July 2020

• 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 three weeks  CLICK HERE

The course is planned to take place in the landmark building of the ITC located in the historical center of the city of Leiden.  

As we do not know whether gatherings and travel will be possible in July of this year, we are currently making arrangements to offer the course also ONLINE, either exclusively (if the situation in July does not permit international travel and group gatherings) or in addition to the actual classes that are held in the ITC building in Leiden.  If the course is (also) available online (real time), participants in other time zones will be given the opportunity to login later and view a recording of the class.

Daily course hours: 9:00-12:30 & 13:30-16:00.

Course Fee (exclusive 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, Vol. A [Int’l] 2020 (ITC, Leiden, approx. 2700 pp).

– for participants Third week: Van Raad (ed.), Materials on International, TP & EU Tax Law, Vol. B TP 2018-2019 (ITC, Leiden, approx. 1900 pp).

The course fee does not include accommodation.

Early bird discount
If you register and make payment before 31 May 2020, a 10% early bird discount is applicable (deadline extended due to Easter holidays).

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.

Application Deadline – deadline may be extended on request
The application deadline is 1 June 2020. This application is expired.
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).