: voltijd en deeltijd : Leiden : 60 : nvt : 13 juli 2015

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1 ,nuao w nederlands - vlaamse accreditatieorganisatie Besluit Besluit strekkende tot een oordeel positief van een aanvraag toets nieuwe opleiding van de opleiding wo-master Advanced Studies in Transfer Pricing for Multinational Enterprises van de Universiteit Leiden datum Gegevens 31 mei 2016 Instelling onderwerp Besluit Toets nieuwe opleiding pi wo-master Advanced Studies in Transfer Pricing for Multinational Enterprises - Universiteit Leiden (004218) uw kenmerk 2015/27341 ons kenmerk NVAO/ /AH bijlagen Opleiding Varianten Locatie Studieomvang (EC) Datum macrodoelmatigheidsbesluit Datum aanvraag Datum locatiebezoek Datum paneladvies Instellingstoets kwaliteitszorg : Universiteit Leiden : wo-master Advanced Studies in Transfer Pricing for Multinational Enterprises (postinitieel) : voltijd en deeltijd : Leiden : 60 : nvt : 13 juli 2015 : 26 januari 2016 : 18 maart 2016 : ja, positief besluit van 2 juli Beoordelingskader Beoordelingskader voor de beperkte toets nieuwe opleiding van de NVAO (Stcrt. 2014, nr 36791). Bevindingen De NVAO stelt vast dat in het paneladvies deugdelijk en kenbaar is gemotiveerd op welke gronden het panel de kwaliteit van de opleiding positief heeft bevonden. Advies panel Samenvatting bevindingen en overwegingen van het panel. NVAO (Accreditation Organisation of the Netherlands and Flanders) received a request for an initial accreditation procedure with regard to the postgraduate academie (wo) master s programme Advanced Studies in Transfer Pricing for Multinational Enterprises of Leiden University. NVAO convened an expert panel, which studied the information available and discussed the proposed programme with representatives of the institution and programme management during a site visit. In this executive summary, the panel presents the main considerations, which led to the assessment of the quality of this programme. Inlichtingen Ed Lansink +31 (0) e.lansink@nvao.net Parkstraat JK Postbus CD Den Haag P. O. Box / 2508 CD The Hague / The Netherlands T + 31 (0) info@nvao.net

2 Pagina 2 van 6 The panel considers the programme s name to be suitable, reflecting the programme s contents. The registration in the CROHO-section Law (in Dutch: Recht") is regarded by the panel to be fitting as well. In the panel s opinion, the programme s objectives are relevant to the study of transfer pricing and cover the various aspects of this subject. While primarily focusing on the legal dimensions, the objectives include the corporate governance, economie, accounting and political aspects of transfer pricing as well. The programme stands out among other transfer pricing programmes in the Netherlands and abroad. Whereas transfer pricing in the other programmes is no more than part of the programme, transfer pricing is the core subject of the Leiden University programme. Therefore, students will acquire comprehensive and indepth knowledge and understanding of this subject. The intended learning outcomes of the programme represent the objectives adequately and, in addition, meet the requirements of a master s level programme, as has been indicated by the Dublin-descriptors. The graduates of the programme will have the abilities to be transfer pricing experts in the professional practice as well as academie researchers in this field. The panel recommends the Advisory Board to meet earlier than August/September 2017 in order to advise programme management at the intended start of the programme. While at first having had some concerns in this respect, the panel is very positive about the organisation and coordination of the programme. Programme management will be in control of the programme and the Quality Assurance Standing Committee, responsible for the Leiden Law School advanced master programmes quality, will adequately monitor the quality of this programme as well. The International Tax Center Leiden successfully offers the NVAO accredited Advanced Studies in International Tax Law and has demonstrated being perfectly capable of managing such programmes. The entry requirements and admission procedure of the programme are quite strict, leading to a selective admission policy. Generally, students will have a master s degree in law, economics or business administration. Students with a bachelor s degree may be admitted, but will have to meet all of these strict requirements. The other advanced master programmes have similar admission procedures. These procedures are regarded to have been instrumental in achieving the very high success rates of these programmes. All intended learning outcomes, including the economie, accounting and corporate governance aspects of transfer pricing have been covered in the courses. Especially positive for the panel is two lecturers giving the courses in which both legal and economie or accounting topics are addressed, Having been one of the concerns of the panel, this was effectively clarified in the meetings with the programme representatives. The educational concept of the programme and the study methods to be adopted promote the active participation of the students, foster their learning process and are conducive to managing the study ioad of this demanding curriculum. Having at first had some concerns about the study Ioad, Although appropriate measures will be taken, the panel recommends to monitor the study Ioad and make the curriculum manageable for the students. The lecturers in the programme are all reputable scholars, acting in the forefront of the transfer pricing domain and having published widely in their field of expertise. They are, also, experienced lecturers and have adequate teaching competencies. The collaboration of

3 Pagina 3 van 6 lecturers, course coördinators and programme management to ensure the coherence of the curriculum is effective. The panei is impressed by the facilities and the housing of the programme and is of the opinion the material facilities fit the programme s requirements. In the panel s opinion, the assessment methods in the programme conform to the learning goals of the courses. At first, the panel had reservations about the overrepresentation of written examinations. Programme management, however, amended this and introduced other assessment modes, like papers and presentations. The panel welcomes this change, because different learning goals require different assessment modes. No examinations were studied, as these were not yet available. The panel does not question the examinations level and quality, however, as the course contents in the programme and the assessment policy of the other advanced master programmes ensure the examinations' quality. The quality control of the examinations and assessments by the Quality Assurance Standing Committee and the Exam Commission are effective. This also applies to the regulations for plagiarism and the supervision and assessment of the theses. Having studied the theses of other postgraduate programmes, the panel is confident the achieved learning outcomes of the programme will meet the level to be attained. The panel regards the guarantee for the students to be able to complete the programme as solid. Programme management, also, has made sufficiënt resources available for the programme. Given these considerations, the panel advises NVAO to take a positive decision regarding the quality of the postgraduate academie master programme Advanced Studies in Transfer Pricing for Multinational Enterprises of Leiden University. Aanbevelingen De NVAO onderschrijft de aanbevelingen van het panel.

4 Pagina 4 van 6 Besluit Ingevolge het bepaalde in artikel 5a.10, tweede lid, in verbinding met artikel 5a.11, zesde lid, van de WHW heeft de NVAO het college van bestuur van de Universiteit Leiden te Leiden in de gelegenheid gesteld zijn zienswijze op het voornemen tot besluit van 18 april 2016 naar voren te brengen. Per van 3 mei 2016 heeft de instelling laten weten geen opmerkingen te hebben. De NVAO besluit de aanvraag Toets nieuwe opleiding postinitiële wo-master Advanced Studies in Transfer Pricing for Multinational Enterprises (60 EC; varianten: voltijd en deeltijd; locatie: Leiden) van de Universiteit Leiden te Leiden als positief te beoordelen. Graad: Master of Laws Advies Croho-onderdeel: Recht Visitatiegroep: nader te bepalen1. Van kracht tot en met 30 mei Den Haag, 31 mei 2016 De NVAO Voor deze: R.P. Zevenbergen (bestuurder) Tegen dit besluit kan op grond van het bepaalde in de Algemene wet bestuursrecht door een belanghebbende bezwaar worden gemaakt bij de NVAO. De termijn voor het indienen van bezwaar bedraagt zes weken. 1 De opleiding dient ten minste twee jaar voor de vervaldatum gebruik te maken van de zogenoemde apriironde om zelfzorg te dragen voor een indeling in een visitatiegroep. Daarna neemt de NVAO het besluit over de indeling in een visitatiegroep.

5 Pagina 5 van 6 Bijlage 1: Schematisch overzicht oordelen panel: Onderwerp Standaarden Oordeel 1 Beoogde eindkwalificaties De beoogde eindkwalificaties van de opleiding zijn wat betreft inhoud, niveau en oriëntatie geconcretiseerd en voldoen aan internationale eisen 2 Onderwijsleeromgeving Het programma, het personeel en de opleidingsspecifieke voorzieningen maken het voor de instromende studenten mogelijk de beoogde eindkwalificaties te realiseren 3 Toetsing De opleiding beschikt over een adequaat systeem van toetsing 4 Afstudeergarantie en financiële voorzieningen Algemene conclusie De instelling geeft aan studenten de garantie dat het programma volledig kan worden doorlopen en stelt toereikende financiële voorzieningen beschikbaar Positief