Semester:WS 20/21
Art:Modul
Sprache:Englisch
ECTS-Credits:3.0
Plansemester:1
Lektionen / Semester:30.0 L / 22.5 h
Selbststudium:67.5 h
Art:Modul
Sprache:Englisch
ECTS-Credits:3.0
Plansemester:1
Lektionen / Semester:30.0 L / 22.5 h
Selbststudium:67.5 h
Modulleitung/Dozierende
- Prof. Dr. Martin Wenz
(Modulleitung)
Studiengang
Masterstudium Finance (01.09.2015)Masterstudium Finance (01.09.2020)
Lehrveranstaltungen
Beschreibung
- Introduction to International Tax Policy
- Economic and Legal Principles of National and International Taxation
- Taxation and Economic Efficiency: Optimal Taxation and Optimal Tax Systems
- International Taxation in an Integrated and globalised World
- International Tax Competition and International Tax Cooperation
- International Tax and Public Finance
- Global and regional integration of nations: APEC, ASEAN, AU, BRICS, EFTA, EU, Mercosur, NAFTA, UN
- Global Leadership of developed and developing countries: G20, G7, OECD
Lernergebnisse
Students
- are familiar with the basic economic and legal principles in national and international taxation and can apply them,
- understand the theory of optimal taxation in order to analyse tax systems,
- understand the impact of international taxation in an Integrated and globalised world on politics, consumers and investors,
- understand the implications of International tax competition and international tax cooperation in financial markets and global business,
- are familiar with the global and regional integration of nations and the global leadership of developed and developing countries.
Kompetenzen
Lehrmethoden
Interactive Lecture
Prüfungsmodalitäten
see lecture(s) within the module