Taxation of Multinationals for Everyone

Overview

Curious about the global debate on whether multinationals pay their fair share of taxes? This course from Leiden University is designed to demystify international tax planning for all learners — whether you're a beginner or an expert. Over five modules, you'll explore the principles of multinational taxation, understand the strategies companies use to minimize taxes, and examine the international and domestic laws governing these practices. The course also delves into the measures taken to counter tax avoidance. With expert interviews and concise video lectures, you’ll gain a comprehensive understanding of the key issues in multinational taxation.

Syllabus

International tax planning - base case

This week, we're starting our adventure into how countries tax international businesses. Recently, there's been a lot of talk about how big companies plan their taxes to pay as little as possible. We're going to look into why everyone's talking about this now, what the big discussions are really about, and who's involved. We'll also get to the basics of how these companies plan their taxes by looking at a base case, which we'll explore more as the course goes on.

Design of corporate tax law systems

In this module, we'll begin to deconstruct our foundational case study on tax planning. Our focus will be on exploring how corporate tax law systems are structured. Through the videos and the suggested readings, we'll examine the common components that make up these corporate tax law systems.

Principles of international taxation & tax treaties

In our third module, we'll proceed with our examination of the tax planning foundational case. Building on what we learned in module 2 about the usual structures of corporate tax laws, we'll delve into the international dimensions of these systems, including preferential policies and discrepancies in qualification. Additionally, we will explore the essence of international tax law, focusing specifically on double taxation agreements.

The BEPS project 1.0

In this module, we will concentrate on the efforts of the OECD to address the tax planning tactics employed by multinational corporations. Specifically, we will explore the OECD’s initiative known as the Base Erosion and Profit Shifting project, or BEPS project 1.0.

The BEPS project 2.0

In this module, we will delve deeper into the OECD's ongoing efforts to curb the tax planning strategies utilized by multinational corporations. Building on our initial discussions, we will focus on the subsequent phase of the OECD's initiative, referred to as BEPS 2.0. This segment of the project represents a continuation and evolution of the strategies initially introduced to tackle base erosion and profit shifting. Through our exploration, we will gain insights into the more advanced measures and recommendations proposed under BEPS 2.0, understanding their significance in the global tax landscape.