2016年上海交通大学-荷兰莱顿大学国际税法暑期班招生简章

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June 2016 ITC Leiden China Summer Course in International Tax Law
at Finance & Tax Law Research Center of Shanghai Jiao Tong University and taught by Prof. dr. Kees van Raad
 
主办:上海交通大学财税法研究中心
莱顿大学国际税法研究中心
协办:铂略财务培训
上海律师协会税法业务研究委员会
Loyens&Loeff律师事务所
Ludovici& Partners律师事务所
 
时间:2016年6月27日—7月1日
地点:上海市徐汇区华山路1954号上海交通大学凯原法学院2楼东方大会堂
 
课程背景:
随着经济全球化和中国“一带一路”战略的实施,近年中国引入跨国投资和本土企业走向全球的情况日趋普遍。在此背景下,国际税收的重要性日渐突出,对于国际税收法律菁英的培养也显得日益急迫。在此趋势下,上海交通大学财税法研究中心与荷兰莱顿大学国际税法中心于2016年6月27日至7月1日联合推出“2016年国际税法暑期班”,面向全国及海外高校教师、研究生(包括硕士生和博士生)、优秀本科生以及企业和财税实务部门工作人员招收学员。
莱顿大学ITC“国际税法暑期学校”从2005年以来先后与北京大学财经法研究中心、中央财经大学国际税务研究中心、厦门大学国际税法与比较税制研究中心等国内著名财税法研究机构合作,每年暑期招收全国优秀学员研习国际税法前沿理论,并选拔学员赴荷兰留学,至今已经是第11届,该项目为中国培养了一大批财税法高级专业人才。
 
1.           开课时间和授课语言
 
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)
授课语言:英语。在下午举办的研讨会将会以中文进行交流。
 
1. Duration of ITC Leiden Summer Course and language of instruction
Period: Monday 27 June – Friday 1 July 2016 (exam in evening of Saturday 2 July).
Language of instruction: English. The afternoon workshops for students will be conducted in Chinese.
 
2.           教师
 
每天上午将由莱顿大学法学院的国际税法教授、莱顿国际税法中心主任、莱顿国际税法硕士项目的导师Kees van Raad教授进行授课。
 
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:
A 在校学生将参加由从莱顿国际税法硕士项目(国际税法方向)毕业的校友主讲的专题讨论会。
B 在校学生以外的学员可以有两种选择。除了可以选择参加以上提及的研讨会外,也可以选择参加关于转让定价专题讨论会(三个下午)和税收协定案例研究研讨会(两个下午)。转让定价研讨会将由国际知名税务专家授课,税收协定的案例研究研讨会讲将由Kees van Raad教授主持主讲。
 
本次暑期课程会通过最后的考试成绩提供2-3个奖学金名额,考试成绩最佳的学生将有机会获得2017-2018学年高级国际税法硕士项目的学费奖学金。对于有兴趣参与奖学金竞争的同学,建议参加在下午举办的专题研讨会(上述A研讨会),因为考试中涉及的知识点将在其中进行更加详细的讲解。
 
2. Teachers
The course will be taught in the morning hours 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.
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.
Students that are interested in competing for the (full and partial) tuition fee scholarships for the Leiden 2017-2018 Adv LLM Program that are available for the two or three students with the best results in the exam that is given at the end of the program, are strongly advised to join the afternoon workshops (see above: A) as the knowledge tested at the exam coverissues explained in more detail in those workshops. Only full-time students will compete for the ITC Leiden tuition fee scholarships
 
3.           研究课题
 
1)         税收管辖权问题
2)         国际法律性和经济性双重征税
3)         从国际角度,寻求解决策略:
a)         >法律性双重征税的解决之道:免税和外国税收抵免
b)         >股息的经济性双重征税的解决之道:
4)         直接国外投资:参股免税和间接税收抵免
5)         有价证券的国外投资:多样化的方式
6)         税收协定入门
7)         税收协定中关于营业利润征税问题
8)         税收协定中关于股息、利息和特许权使用费征税问题
9)         税收协定中关于非独立劳务收入征税问题
10)     转让定价入门
 
3. Course subjects
- International 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 and capital gains taxation under tax treaties
- Income from employment under tax treaties
- Introduction to transfer pricing
 
4.           时间表
 
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)
4)         考试时间:2016年7月2日晚6:30到10:00
 
4. Time table
- Arrival registration (and distribution of course materials): Sunday 26 June 2016 before 6 p.m. (i.e., the day before the course begins)
- Opening Ceremony: Monday 27 June 2016, 8:30 a.m.
- Classes: Monday 27 June–Friday 1 July 2016:
                   8:30 a.m. – 12 p.m. (lecture)   &
                   1:00 – 4:00 p.m. (work shop)
– Alternative afternoon seminars for practitioners: 1:00 – 4:00 p.m.
- Exam: Saturday 2 July 2016, 6.30-10.00 p.m.
 
5.           报名条件
 
谁可以申请加入该暑期课程:
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
D –企业税务部门从业人员
 
同时需满足以下要求:
              熟悉英文。全国英语水平测试六级或者以上;其他证明,如雅思、托福;
              具备基础税务知识。参加过大学税务课程或者有税务从业工作经验皆可。
本次暑期班的报名限额为在校学生100人,大学教师、政府职员和从业人士限额60人。如果在报名截止日(2016年6月20日)之前,学生报名总人次超过100人,则将基于报名学生的GPA(平均绩点)进行筛选,GPA高的学生将被优先考虑。另外,GPA高于3.67的学生将在完成申请后,直接获得参加本次课程的机会;其他学生如果被录取,最迟将在6月20日之前会进行通知。
同时,由于本次课程的学生人数限制,之前年度已经参加过莱顿中国暑期课程的学生将不能再次报名参加本次课程。
 
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 (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.
         Because of the restriction on the number of students that can attend the Course, students who have attended an ITC-China Summer Course in a previous year cannot enroll again this year.
 
6.考核、结业及奖学金
 
出席所有的讲座及研讨会(出席情况将在每天上午和下午分别进行统计)并参加考试,将获得由莱顿大学国际税收中心和上海交通大学财税法研究中心联合颁发的结业证书。如成绩达到5.0及以上(以0-10分制),将获得考试通过证书。此外,如成绩达到8.0及以上,将获得成绩优秀证书。
 
在第一轮考试中获得最高分的五位学生,将受邀参加两个月后举行的第二轮考试。第一轮考试主要是基于对讲座和研讨会内容理解的测试,第二轮考试将超出此范围,测试学生是否能够运用暑期课程的知识分析超出课程讲授范围的更高层次的问题。根据往年的经验,由于两次考试的侧重不同,第一轮考试中成绩最好的学生不一定是第二轮考试中成绩最好的。因此,第一轮考试前五名学生的名次将不会被公布,以防对学生的第二次考试造成误导。
 
参加第二次考试的学生将被要求在2016年12月底前提交雅思考试成绩。参加第二次考试的学生将在第二次考试后被通知两次考试的综合成绩。获得两次成绩平均分最高分的学生(需提供/有合格的雅思成绩)将会获得价值19,000欧元的莱顿2017-2018学年高级国际税法硕士项目的全额学费奖学金。第二及第三名学生将获得莱顿2017-2018学年高级国际税法硕士项目的半额学费奖学金(有权参加9月至次年1月学期的课程)。如果前三名学生的成绩非常相近,学费奖学金的发放方式可能会和上述方式有所不同。
 
获得全额或部分莱顿学费奖学金的学生可以延迟一年参与莱顿的课程学习(2018-2019学年的课程)。
 
基于不同的生活习惯,中国学生平均每月在莱顿的生活费为600欧元至900欧元。
 
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 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.
 
7. 课程费用与补贴
 
1)在校学生,免费(含授课和课程资料);
2)对于大学教师、政府官员和税务从业者收取授课和课程资料费,其中大学教师和政府官员,1500元/人;税务从业者,3000元/人。
 
此外,参课在校学生将收到学校的午餐券。其他所有费用将由参会者自行承担。午餐券仅对出席全部课程的学生发放,课程出席情况每日统计4次。
 
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 1,500 (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).
Student participants will receive each day a lunch coupon. All other expenses are to be borne by the participants themselves. From Tuesday 28 June on these coupons will be distributed only to those students who have attended the full morning and afternoon class of the preceding day (class attendance will be checked four times a day).
 
8. 申请
 
申请者需在2016年620日前提供以下材料:
(1)简历
(2)数码照片(25×35 mm)
(3)英语成绩证明(全国英语水平测试、雅思或托福成绩)
(4)学术研究:在税务刊物(中英文)中发表文章或书籍的电子版
 
在校学生申请请联系:
联系人:徐海宁
电话:15001719490邮箱地址:haining0302@sina.com
非在校学生申请请联系:
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
 
最终录取名单将在上海交通大学凯原法学院网站http://law.sjtu.edu.cn/公布。
 
8. Application
Applicants must send (a) a resume, (b) a digital photo (25 × 35 mm), (c) proof of English proficiency (National English test, IELTS or TOEFL score), and, optionally,(d) a digital version of articles and/or books they have published in a (Chinese or English) tax publication, before20 June 2016to the following persons:
 
– Student applicants:
                                     Contact person: Haining Xu
                                     mobile:(+86) 150.0171.9490.
                                     e-mail address: haining0302@sina.com;
 
– Non-student applicants:
                                     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 
 
Enrollment link: http://form.mikecrm.com/aYbpQm
 
A list of all persons participating in the course will be posted at “Bulletin Board” Module at http://law.sjtu.edu.cn/Default.aspx
 

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