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
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.
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.
Application Deadline – deadline may be extended on request
The application deadline is 1 June 2020. This application is expired.
After the deadline please contact firstname.lastname@example.org to check whether you may be able to still register.
For further information: send a message to email@example.com with your name, and with subject `information requested´ outlining the extra information you require.
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).