1. Duration of ITC Leiden Summer Course and language of instruction
Period: Wednesday 26 June - Sunday 30 June 2013
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 Mr. ZHOU Qiguang (Hardy), Adv LLM Program student (Leiden University) & research assistant at the ITC Leiden.
Besides that, tax experts from the practice will be invited to give seminars.
3. Topics
- Tax jurisdiction
- International juridical & economic double taxation
-Relief from international:
O juridical double taxation: exemption & foreign tax credit
O 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
4. Time table
- Arrival registration (and distribution of course materials): Tuesday 25 June 2013, before 6 p.m. (i.e., the day before the course begins)
- Opening Ceremony: Wed 26 June, 8:00 a.m.
- Classes: Wed 26 – Sun 30 June 2013: 8:30 a.m. – noon (lecture) & 1:00 – 4:00 p.m. (workshop)
- Exam: Sun 30 June 2013, 7:00-10:00 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 doctorate degrees 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 higher; or other proof, such as IELTS or TOEFL,
– adequate tax knowledge based on either tax courses taken at the university or tax practice experience.
Enrollment in the ITC Leiden Summer Course in China is restricted to 80 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 the Summer Course in previous years cannot enroll again this year.
6. Assessment and awards
Participants that attend all lectures & workshops and take the exam will be given a certificate of attendance issued jointly by the International Tax Center Leiden (Leiden University) and Xiamen University. If a participant obtains an exam grade of at least 5.0 (on a scale 0 – 10) s/he will be issued instead a diploma (stating that the candidate has passed the exam) instead of the certificate, whereas participants that obtain an exam grade of at least 8.0 will be given a diploma with honors.
The five students that have the highest grades in the first exam are invited to take a second exam that is held about two months after the first exam. Whereas the first exam primarily tests the level of understanding obtained in respect of subjects directly addressed in the summer course, the second exam goes beyond that. The second exam examines whether students on the basis of the concepts they have studied during the summer 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, as a result of the difference in 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 an IELTS test scores in the Fall of 2013. The students that effectively take the second exam will be informed of the result thereof shortly after the exam has taken place. The student with the highest weighted average grade of the two exams, provided s/he has an adequate IELTS test score, will be granted a full tuition scholarship for the 2014-2015 academic year of the Leiden Adv LLM Program (value 
18,000). The two students ranking as nr. 2 and nr. 3 are granted a 50% tuition scholarship for the 2014-2015 academic year of the Leiden Adv LLM program (entitling them to participate in the courses taught in the period September through January). A student who wins a full or partial Leiden tuition scholarship is allowed to postpone his study in Leiden for one year (and instead study in Leiden during the 2015-2016 academic year).
The monthly cost of living for a Chinese student in Leiden typically ranges from 600 to 800 per month, depending on the individual lifestyle.
7. Summer Course fee
Participation in the Summer Course (including course materials) is free for students. Other participants (teachers, government officials and tax practitioners) will be charged a course fee:
-- teachers and government officials: 500 RMB
-- practitioners: 2,000 RMB
Student participants will be provided with a food subsidy of RMB 20 per person per day. In addition, students from universities in cities other than the city of the hosting university will be granted a lodging subsidy of RMB20 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 (IELTS/TOEFL score), and a digital version of any tax publication before June 15, 2013 to the following e-mail address: taxlaw2013@126.com
A list of all persons participating in the course will be posted at the website of the Center for International Tax Law & Comparative Taxation, Xiamen University (http://www.citact-xmu.com/) on June 20, 2013.
Contact person: Dr. Qiu Dongmei