一、个人简介

Kees van Raad莱顿大学国际税法教授，国际税法中心主席和国际税法Adv LLM计划主任。 他是多家外国法学院和商学院的客座教授，并在纽约大学法学院和北京大学法学院担任教授职务。

二、合作内容

国际税收课程：

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：

法律性双重征税的解决之道：免税和外国税收抵免

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

Kees van Raad is Professor of International Tax Law, Chairman of the International Tax Center and Director of the Adv LLM Program in International Tax Law at the University of Leiden. He is a Visiting Professor at various foreign law and business schools, and holds professorial appointments at the New York University Law School and at Beijing University Law School.

Prof. Van Raad worked for several years at the International Department of the Dutch Ministry of Finance and serves as a judge at a regional Netherlands tax court, specializing in international cases. He is Chairman of the Board of the European Association of Tax Law Professors and a member of IBFD’s Board of Trustees. His publications include IBFD’s co-publication “The Interpretation of Income Tax Treaties with Particular Reference to the Commentaries on the OECD Model”.

https://www.ibfd.org/IBFD-Profiles/Kees-van-Raad