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2021 ITC Leiden China Program in International Tax Law

 

Of the text below, a bilingual (Chinese-English) is available here.

 

1. General information

During the months of July and August 2021, the International Tax Center (`ITC´) Leiden, in cooperation with the China IFA branch and with organizational support and sponsoring by the CTAC Group, will offer in China a six-week online Program in International Tax law. The Program is similar to the one-week 40-hours Summer Course ITC has been offering in China since 2005, but because of Covid-19 the Program will be offered in 2021 online and for a broader audience, with the classes spread over a period of six weeks, each week featuring two classes of three to four hours. The first class will be a lecture in English by prof. Kees van Raad and second one a workshop in Chinese by a Chinese ITC Teaching Assistant.

2. Who should enroll?

The Program has been designed for the following categories of participants:
A. University students who are pursuing :
– an undergraduate degree with a specialization in tax law (or taxation), economic law or financial accounting, or
– a master or doctoral degree in tax law (or taxation), or in finance.
B. University teachers of tax law, taxation and financial accounting.
C. Government tax officials.
D. Tax professionals working in private practice or in a company tax department.

Apart from students – see below at 7. To register – participants do not need to meet particular admission requirements. It should be kept in mind, however, that the subjects of this Program are far from simple and, instead, quite difficult. In addition, as the morning lectures are in English, participants should have a good knowledge of understanding spoken English. Therefore, both adequate tax knowledge based on tax courses taken at a university or on extensive tax practice experience are indispensable, along with an good level of English proficiency.

3.  Program, Exam & Certificate


3.1. 
The ITC Program comprises a Standard Course (lectures and workshops) and Seminars.

In the Standard Course the following subjects are offered:
1.  Key concepts of international tax law
2.  Introduction to tax treaties and treaty residence
3.  Business profits taxation under tax treaties
4.  Dividends, interest & royalties and immovable property income & capital gains under tax treaties
5.  Income from employment, pensions, etc. under tax treaties
6.  Introduction to transfer pricing
7.  BEPS, MLI and OECD Pillar One and Pillar Two

All subjects of the Standard Course are taught through both a lecture (in English) and a workshop (in Chinese), with the exception of Subject 7 (only lecture).  The lectures are given each Monday at (China time) 6:30 pm – 9:30 pm (i.e., 3 hours, but occasionally extended with an additional hour).  Workshops take place each Thursday, also at (China time) 6:30 pm – 10:30 pm (i.e., four hours).  For an overview of the dates of the individual lectures and workshops, see the Schedule at the bottom of this Program Overview.

After each Monday’s lecture participants may send in by email (before noon of the next Wednesday) questions regarding that lecture.  Those questions will be addressed in the Thursday Workshop.

3.2.  At an additional fee (see below at 6. Fees), participants may join two special 3-hour Seminars taught by prof. Kees van Raad.  In these seminars advanced tax treaty case studies from international tax practice will be analyzed and discussed.  The seminars are held on the Wednesdays of the last two weeks of the Program (see below at 8. Schedule).

3.3.  Participants interested in receiving the ITC Leiden `China Program Certificate in International Tax Law´ need to register for the online multiple-choice examination held at the end of the program and obtain a passing grade of at least 60%.

4.  Teachers

The Standard Course comprises lectures and workshops.  The lectures will be given by prof. dr. Kees van Raad, chair of ITC Leiden.  The workshops will be taught by the following Chinese alumni of ITC  Leiden, all of whom practice international tax in the Netherlands or in China:

⧠  Qiguang (Hardy) Zhou, Adv LLM (2013, Leiden University), who is a senior tax lawyer based in Shanghai with Baker McKenzie.
⧠  Shaomei Chen, Adv LLM (2016, Leiden University), who is currently both a PhD candidate at Leiden University and a tax associate based in Amsterdam with NautaDutilh.
⧠  Mubareke Mahemuti, Adv LLM (2017, Leiden University), who is a tax lawyer based in Beijing with Baker McKenzie.
⧠  Jianyu (Leon) Wang, Adv LLM (2018, Leiden University), who is a tax adviser based in Shenzhen with Deloitte.
⧠  Ying Xiao, Adv LLM (2019, Leiden University), who is a tax associate based in Shanghai with King & Wood Mallesons (PRC).

5.  Study materials

Registered participants of the Standard Course will receive two pdf-readers:
⧠  one reader with the preparatory materials for the subjects taught in the lectures and workshops
⧠  a second reader with the texts of the OECD and UN Model Conventions along with the full text of the OECD Commentary.

Further, participants are advised to prepare themselves for the lectures and workshops by purchasing and studying:  Brian J. Arnold, International Tax Primer, 4th edition (Chinese edition (2020) available online).

 


6.  Fees


6.1. 
To register for the Standard Course (lectures and workshops) a course fee is due:
⧠  RMB 500 for university students, and
⧠  RMB 1,300 for other participants (university teachers, government officials or tax practitioners).
To qualify for the student rate, the applying student needs to provide the information listed below under 7. How to register.  Students will qualify for a refund of 50% of program fee actually paid if they take the exam (see at 3.3, above) and obtain a score of at least 80%.

6.2.  To register for the two additional Seminars by Prof. Kees van Raad:  an additional fee is due of RMB 500 for the two seminar sessions of 3 hours each.

6.3.  Program fee discounts (both for students and regular participants; the two discounts may accumulate):
⧠  10% early bird discount:  reg & payment before 1 June
⧠  20% discount for joint registration and payment by groups of at least 10 participants

6.4.  Sponsoring:  firms & companies will be listed & advertised on the course materials as SPONSOR if they register:
⧠  at least 10 participants:  BRONZE sponsor (regular group discount [see above]: 20%)
⧠  at least 20 participants:  SILVER sponsor (25% group discount)
⧠  at least 30 participants:  GOLD sponsor (30% group discount).

6.5.  Streaming charge for recorded classes:

The classes are conducted through live stream on the dates and times listed below in 8. Schedule.  In these live classes participants will be able to ask questions, and interact and communicate with the teachers.. If a participant is not able to attend a live stream class (lecture or workshop), s/he may request access to the recorded video of that class at a fee of RMB 100 for each class (lecture or workshop).  As each request needs to be handled individually in Leiden, the fee pays for the work that needs to be done.

7.  How to register

Registration is handled for ITC Leiden by CTAC.  To register for the Standard Course (and for the Seminars):

a.  Send an email message indicating the category to which you belong (see above at 2. Who should enroll?: A, B, C or D) and include a resume (CV) and photo, to:
>>  Email address: ITCLeiden-China2021@ctacgroup.com
>>  Contact person: Amanda Lee

b.  If you are a student and want to qualify for the reduced fee for students, you need to submit in addition:
1.  a copy of  Student University Identity Card
2.  proof of English proficiency:  a National English test level six [CET6] certificate, an IELTS result of at least 6.5 or TOEFL result of at least 90

c.  Indicate whether you want to register only for the Standard Course (mention: `Standard Course´) or also for the special seminars (mention: `Plus Seminars´).

d.  Transfer the fees due (see above at 6. Fees) to the following account:

户  名:  中税企业咨询集团有限公司
开户行:    中国农业银行股份有限公司北京建国门支行
账  号:  11190801040005424

Account Name:        China Tax Advisory Group Company Co., Ltd
Bank Name:             Agricultural Bank of China, Beijing Jianguomen sub-branch
Account Number:   11190801040005424

After the amount of fees due has been received, you will receive by email a confirmation of your Program registration along with the Program materials.  If your payment has not been received within 10 days after we have received your email XX, we unfortunately will need to cancel your application.

e.  If you cannot join all lectures and workshops at the time they are offered live, and would like to obtain access to the video recording of the lecture and/to workshop with a fee of RMB 100, contact CTAC as soon as possible before or after the classes concerned.

8.  Schedule:  dates of the lectures and workshops

*  As the total number of hours of Lecture time (not: Workshop time) on each of the five topics varies with the complexity of the topic as addressed in the lecture, lectures on a given topic may last longer or shorter and (because class time is limited to 3 hours) may overflow to a preceding or a following day.  Details are shown here:
topic Lecture hours
3h/day

with possible extension
Workshop hours
4h/day
1.  Key concepts … Mon 5 July Thu 8 July
2.  Introduction Tax Treaties … Mon 12 July Thu 15 July
3.  Business profits … Mon 19 July Thu 22 July
4.  Dividends, interest … Mon 26 July Thu 29 July 
5.  Income from employment /…
         Transfer pricing
Mon 2 August Thu 5 August 
6.  BEPS-MLI / OECD Pillar One & Two Mon 9 August
7.  Q&A Thu 12 August