莱顿大学国际税法研究中心

2016年6月27日—7月1日

 开课时间：2016年6月27日至7月1日，周一至周五（考试时间为周六7月2日晚）

Period: Monday 27 June – Friday 1 July 2016 (exam in evening of Saturday 2 July).

此外，今年首次就每天下午的研讨会内容设置进行了创新，提供两个分会场供不同学员选择：

This year for the first time, there will be two types of afternoon workshops: 

A – for the students, there will be in the afternoon workshops which are given Jessica (Chu) Shi who graduated in 2015 from Leiden University’s Adv LLM Program in International Tax Law.

B – practitioners have the option of, instead of attending these workshops, to participate in seminars (in English) that are offered in the afternoon on Transfer Pricing (3 afternoons) and on tax treaty case studies (two afternoons). The Transfer Pricing seminars will be taught by prominent foreign tax practitioners; the tax treaty case study seminars are given by prof. Van Raad.

a) >  Juridical double taxation: exemption & foreign tax credit

b) >  Economic double taxation of dividends: in case of:

7) Business profits taxation under tax treaties

8)  Dividends, interest & royalties and capital gains taxation under tax treaties

 1)   注册及领取课程资料：2016年06月26日，下午6点前（即，课程开始前一天）

2)   开幕式：2016年6月27日（周一）上午8:00

3)   授课时间：2016年6月27日至7月1日；上午8:30到中午（讲座）、下午1:00到 4:00（研讨会）

2) Opening Ceremony: Monday 27 June 2016, 8:30 a.m.

3) Classes:  Monday 27 June–Friday 1 July 2016:

•       8:30 a.m. – 12 p.m. (lecture)   &

•       1:00 p.m. – 4:00 p.m. (work shop)

4) Alternative afternoon seminars for practitioners: 1:00p.m. – 4:00 p.m.

A. 税务、财政学和财务会计等专业的本科生；税法和税务专业的研究生或者博士

B. 税法、税务，财政学和会计专业的大学教师

C. 政府税务部门职员

同时需满足以下要求：

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

A. University students who are pursuing (i) an undergraduate degree with a specialization in taxation,  financial accounting, etc., or (ii) 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, and

D. Tax practitioners in private practice or working at a corporate tax department 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 2016ITC Leiden Summer Course at Jiao Tong University is restricted to 100students (there is no number restriction for university teachers, government officials and practitioners).  Students will be selected on the basis of the Grade Point Average (GPA).  If the total number of applications received by the deadline date (20 June 2016) will exceed the 100 places available, the students with the higher GPA will be given priority.  Students that have a GPA of at least 3.67 will be admitted immediately after their complete application has been received; other students will need to wait till 20 June and will be notified shortly thereafter whether they have been admitted.

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 Jiao Tong University.  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 within two months after the first exam. Whereas the first exam primarily tests the level of understanding 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 individual ranking obtained by the five best students in the first exam will not be released as this would provide an incorrect impression of a student’s chance in the second exam. They will be informed of the (combined) result of the two exams shortly after 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 2016. 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 a sufficient IELTS or TOEFL test score, be granted a full tuition scholarship for the 2017-2018 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 2017-2018 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 with a partial tuition fee scholarship may of course pay for the additional tuition fee and participate in the full year Program.

 A student who wins a full or partial Leiden tuition scholarship is allowed to postpone her/his study in Leiden for one year (and study in Leiden during the 2018-2019 academic year).  

 The monthly cost of living for a Chinese student in Leiden typically ranges from € 600 to € 1000 per month, depending on individual lifestyle.

1）在校学生，免费（含授课和课程资料）；

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 1,500 (for university teachers and government officials) and

– RMB 3,000 (for practitioners who attend the afternoon workshops) and RMB 3,500 (for practitioners who prefer to attend the afternoon seminars).

• 联系人：徐海宁

• 电话：15001719490

• 邮箱地址：haining0302@sina.com

• 联系人：褚一乐

• 电话：0086-21-62932323

• 邮箱地址：jdtraining@163.com

• 报名链接：http://form.mikecrm.com/aYbpQm【或者直接点击文末“阅读原文”】

• Contact person: Haining Xu

• mobile: (+86) 150.0171.9490.

• E-mail address: haining0302@sina.com;

• Contact person: Yile Chu

• Telephone number: (+86-21) 6293.2323 (land line of the Shanghai Jiao Tong University’s Training Center)

• E-mail address: jdtraining@163.com