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International Tax Law: Tax Treaties

Degree type
certificate
Language of education
English
Duration
12 weeks
Tuition fee EU/EEA
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Tuition fee Non EU/EEA
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Education type
Fulltime
Start of program
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Application deadline
Please enquire
Accreditations
Netherlands Government
Type of institution
Research University
City
Leiden

Program description

This course begins with a discussion of the general aspects of the OECD Model Double Taxation Convention. Next, the treaty attribution rules are analysed.

This course begins with a discussion of the general aspects of the OECD Model Double Taxation Convention (policy, background and development), of the scope of the Model and the general definitions it employs, and of tax treaty interpretation. Next, the treaty attribution rules are analysed with regard to business and professional income (Art. 7), transportation income (Art. 8), real property income (Art. 6), dividends (Art. 10), interest (Art. 11), royalties (Art. 12) and capital gains (Art. 13). Subsequently, after the intermediate exam, attention is focused on the treaty attribution rules with respect to services, including employment and pension income (Art. 15 through 20), other income (Art. 21) capital (Art. 22) and double taxation relief (Art. 23A-B). The course is concluded by discussions of the technically complex subjects such as e-commerce, beneficial ownership & international tax avoidance, partnerships, triangular cases, financial instruments and international trade dispute resolution in tax matters and by a detailed discussion of tax treaty policy issues. Teaching is offered in different forms.

Admission requirements

Previous education

Degree in law, accounting, economics, business administration or related subject. See www.mastersinleiden.nl

Professional experience

Advisable.

Knowledge minimum

See www.mastersinleiden.nl/programmes/llm_adv_international_tax_law.jsp and www.itc-leiden.nl

Language requirements

IELTS overall band: 7, TOEFL paper based: 600, TOEFL computer based: 250, TOEFL internet based: 100

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