2015莱顿大学ITC“国际税法暑期学校”暨

首期中央财经大学CITC “国际税务菁英夏令营”

承办：中央财经大学税务学院、中央财经大学国际税务研究中心

协办：Loyens & Loeff、中税咨询、思迈特财税咨询、高顿财经

时间：2015年6月24日 - 6月30日 地点：中央财经大学学院南路校区

背景   

莱顿大学ITC“国际税法暑期学校”最早是由北京大学财经法研究中心承办的教育部暑期夏令营项目。2005年夏天，北京大学刘剑文教授与荷兰莱顿大学Kees VAN Raad教授组织了第一期中国财税法研究生夏令营，集中全国优秀研究生研习财税法高端前沿理论，并选拔学员赴欧留学。至今已经是第10届，为中国培养了一大批财税法高级专业人才。

中央财经大学税务学院成立于 2006年 7月。中央财经大学的前身是创建于 1949年的中央税务学校，是新中国成立后国内最早建立的税务人才培养基地。中央财经大学税务学院独立建院后率先成立了中国第一个国际税务系，专门培养国家急需的国际税收人才。2011年，在财政部、国家税务总局相关部门的支持下，中央财经大学依托税务学院组建了中国国际税务研究中心，期望通过实施政治与经济、理论与实务、国际与国内的“三结合”的发展战略，形成跨学科，跨机构、跨业界、跨国界的协同创新的发展机制，打造一个集信息搜集、策略研究与人才培养于一体的立体的国际税收高端智库。

在莱顿大学ITC举办中国暑期学校项目10周年之际，中央财经大学税务学院依托国际税务研究中心组织首期“国际税务菁英夏令营”，旨在发现和培养国际税收菁英，服务中国“引进来”与“走出去”的国际经济发展战略。

课程   

暑期学校和夏令营将邀请国际国内国际税收专家为学员讲解和传递最前沿的国际税收理论与信息。课程主要分为两大板块：

上午：    国际税收入门系列英文串讲（下午由专家以中文进行专门解读）

– 由著名国际税法专家Kees VAN Raad主讲

国际税收管辖权

国际法律性和经济性双重征税及其消除

国际税收协定：居民、营业利润、股息、利息、特许权使用费等

转让定价

下午：    国际税收前沿系列中文讲座（将可能根据专家时间安排调整）

- 由财政税务主管专家、学术界、实务界国际税法专家联袂呈现

打造国际税收升级版  

大财政视角下的国际税收

BEPS的中国立场

财税法视野中的国际税收

财税改革的大趋势

自贸区与国际税收政策

OECD国际税收战略解读

转让定价中的科学与艺术

国际税收的学科发展历程

新常态下的中国国际税收战略

【注】目前确定的讲座专家包括：

主管机关专家：财政部税政司王建凡司长、国家税务总局国际司廖体忠司长、上海市国家税务局龚祖英副局长、江苏省国家税务局姜跃生副局长

学术界专家：北京大学法学院刘剑文教授、中国人民大学财政金融学院朱青教授、中央财经大学税务学院杨志清教授、曹明星副教授

实务界专家：贝克麦坚时国际律师事务所周启光、北京中税咨询集团宋宁、深圳思迈特财税咨询公司张学斌

申请   

申请资格：

参加2015莱顿大学ITC“国际税法暑期学校”，请参见英文宣传说明；

参加中央财经大学首期“国际税务菁英夏令营”（2015年度计划招收20人）：

符合本校推免资格（同时符合中央财经大学推免标准）的三年级本科生

学科专业为税务、财政、法律、会计，专业方向为（国际）税收（税法）；

结业   

所有学员同班上课。

所有参加者均将获得莱顿大学国际税法中心与中央财经大学国际税务研究中心联合颁发的学习证书；

参加莱顿大学国际税法中心组织的考试，成绩优异者将有机会获得赴欧留学机会（参见英文宣传说明）；

参加中央财经大学税务学院组织的各项考核的本科生，成绩优异者将有机会获得中央财经大学研究生推免资格。

费用   

报名参加

2015莱顿大学ITC“国际税法暑期学校”的人员，暑期课程费用情况参见英文宣传说明；

首期中央财经大学“国际税务菁英夏令营”的本科生，免教材费和培训费，主办者负责解决住宿和餐饮，异地学校学生往返硬座火车票费用据实报销。

联系   

申请者请将1）个人简历 2）数码照片（25×35 MM） 3）学校推免证明 4）相关学术成果在2015年6月15日前发送至以下电子邮箱：

xin.chen@ifachina.com ; CITC@cufe.edu.cn

联系电话：张老师 韩老师  办公电话010-6228-9195

2015 ITC Leiden Summer Course in International Tax Law &

1ST CUFE International Tax Elites Summer Course

1.  Duration of ITC Leiden Summer Course and language of instruction

Period:  24 June – 29 June 2015

Language of instruction:  English.  The afternoon workshops will be conducted in Chinese.

2.  Teachers

The course will be taught by prof. dr. Kees van Raad, professor of International Tax Law at the Leiden University Law School, chairman of the International Tax Center Leiden and director of its Adv LLM Program in International Tax Law.  

The afternoon workshops will be given by Zhou Qiguang who graduated in 2013 from Leiden University’s Adv LLM Program in International Tax Law.

3.  Course subjects

-  Tax jurisdiction

-  International juridical & economic double taxation

-  Relief from international:

        > Juridical double taxation: exemption & foreign tax credit

        > Economic double taxation of dividends:

                 – in case of direct foreign investment: participation exemption and indirect foreign tax credit)

                 – and portfolio foreign investment: various methods

-  Introduction to tax treaties and treaty residence

-  Business profits taxation under tax treaties

-  Dividends, interest & royalties taxation under tax treaties

-  Income from employment under tax treaties

-  Introduction to transfer pricing

4.  Time table

-  Arrival registration (and distribution of course materials): 23 June 2015 before 6 p.m.  (i.e., the day before the course begins)

-  Opening Ceremony: 2 4 June 2015, 8:00 a.m.

-  Classes:  24 June - 29 June 2015:  8:30 a.m. – noon (lecture)   &   1:00 – 4:00 p.m. (work shop)

-  Exam:  30 June 2015, 7-10 p.m.

5.  Requirements for enrollment as a participant

Admission to the ITC Leiden Summer Course is open to the following categories of persons:

    a -  university students who are pursuing a master or doctoral degree in tax law or taxation,

    b -  teachers of tax law or taxation,

    c -  government tax officials, and

    d -  tax practitioners in private practice.

who meet the following requirements:

–  English proficiency: National English test level four or above; or other proof, such as IELTS or TOEFL,   and

–  adequate tax knowledge based on either tax courses taken at the university or tax practice experience;

Enrollment in the 2015 ITC Leiden Summer Course at CUFE is restricted to 100 participants.  Other things being equal, the selection will be made on first-come-first-served basis. Because of the number restriction, students who have attended an ITC-China Summer Course in a previous year cannot be enrolled again this year.

6.  Exams, certificates, diplomas and scholarships

Participants who attend all lectures & workshops (attendance will be checked every morning and afternoon) and take the exam will receive a certificate of attendance issued jointly by the International Tax Center Leiden (Leiden University) and China International Tax Center (Central University of Finance and Economics).  If a participant obtains an exam grade of at least 5.0 (on a scale 0 – 10) s/he will be issued a diploma (stating that the candidate has passed the exam) instead of a certificate.  Further, participants who obtain an exam grade of at least 8.0 will be given a diploma with honors.

        The five students who have obtained the highest grades in the first exam are invited to take a second exam that takes place about two months after the first exam. Whereas the first exam primarily tests the level of understanding obtained in respect of subjects that have been taught in the lectures and workshops, the second exam goes beyond that.  The second exam examines whether students on the basis of the concepts they have studied during the course are also able to analyze issues at a higher level which were not necessarily discussed during the course. From the experience of past years, it is clear that the best students of the first exam are not necessarily the students who get the best grades in the second exam, due to the difference in the focus between the two exams. Therefore, the ranking of the five students in the first exam will not be released as this would provide an incorrect idea of a student’s chance in the second exam.

        The five students selected for the second exam are requested to send in their IELTS test scores at a date before the end of December 2015. The students who have taken the second exam will be informed of the (combined) result of the two exams shortly after the second exam.  As a rule, the student with the highest weighted average grade of the two exams will, provided s/he has an adequate IELTS test score, be granted a full tuition scholarship for the 2015-2016 academic year of the Leiden Adv LLM Program (value € 19,000).  The two students ranking 2 and 3 are granted a 50% tuition scholarship for the 2016-2017 academic year of the Leiden Adv LLM program (entitling them to participate in the courses taught in the period September through January).  If the average grades of the three top students are rather close, the tuition scholarships may be divided differently from the way indicated above).

        A student who wins a full or partial Leiden tuition scholarship is allowed to postpone his study in Leiden for one year (and study in Leiden during the 2017-2018 academic year).  

        The monthly cost of living for a Chinese student in Leiden typically ranges from € 600 to € 800 per month, depending on individual lifestyle.

7.  Summer Course fee

Participation in the Summer Course (including course materials) is free for students. Other participants (university teachers, government officials and tax practitioners) will be charged a course fee.  The amount thereof is RMB 1,000 (for university teachers and government officials) and RMB 2,000 (for practitioners), to be paid to Central University of Finance and Economics 

Account name: CENTRAL UNIVERSITY OF FINANCE AND ECONOMICS;  

Account number: 0200002909089002159

Bank of Receiver: Xinjiekou Branch, Industrial and Commercial Bank of China

Swift code:  :ICBKCNBJBJM

        Student participants will receive a food subsidy of RMB 20 per person per day.  In addition, students from outside Beijing will be granted a lodging subsidy of RMB 20 per person per day.  All other expenses are to be borne by the participants themselves.

8.  Application

Applicants should send their resume, a digital photo (25 × 35 mm), proof of English proficiency (National English test, IELTS or TOEFL score), and the digital version of article or books they have published in a (Chinese or English) tax publication, before 15 June 2015 to the following e-mail address: 

        xin.chen@ifachina.com ; CITC@cufe.edu.cn

        A list of all persons participating in the course will be posted at:

        http://www.cftl.cn  and http://tax.cufe.edu.cn/

        Contact persons for the Summer Course:

                 – for Chinese participants: Ms. Yanxia ZHANG; office number 010-6228-9195;

                 – for foreign participants: Prof. Bristar Mingxing CAO, mobile: +86 139 1083 2527.