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5611089: C20 The Future of International Taxation: International Tax Policy and Tax Standards

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Semester:WS 23/24
Type:Module
Language:English
ECTS-Credits:3.0
Scheduled in semester:3
Semester Hours per Week / Contact Hours:30.0 L / 22.5 h
Self-directed study time:67.5 h

Module coordination/Lecturers

Curricula

Master's degree programme in Finance (01.09.2015)
Master's degree programme in Finance (01.09.2020)

Description

  • Introduction to International Tax Policy and Tax Standards
  • Economic and Legal Principles of National and International Taxation
  • International Taxation in an Integrated and globalised World
  • International and European Tax Framework
  • International Tax Competition and Tax Cooperation
  • International Tax Compliance and Tax Law
  • OECD-Tax Agenda: New World Tax Order (Pillar one and two)
  • EU-Tax Agenda: Business Taxation for the 21st Century
  • International re-allocation of taxing rights: Determination of connecting factors
  • Global tax initiatives and actions: OECD, EU, US, UK, RCEP, IMF, UN, and NGOs.

Learning Outcomes

Students

  • are familiar with the basic economic and legal principles in national and international taxation and can apply them,
  • understand the implications of both European and International Tax principles,
  • 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 ongoing initiatives on taxing digital companies (determining taxing rights) and global minimum taxation,
  • acknowledge the impact that ongoing international tax initiatives have on individuals and legal entities,
  • understand the implications of international tax compliance and international tax law in financial markets and global business,
  • are familiar with current reforms on international tax environment.

Qualifications

Lectures Method

Interactive Lecture

Literature

  • De Mooij, R., Klemm, A., & Perry, V. (2021). Corporate Income Taxes Under Pressure: Why reform is needed and how could it be designed. IMF
  • Devereux, M., Auerbach, A., Keen, M., Oosterhuis, P., Schön, W., & Vella, J. (2021). Taxing profits in a global economy. Oxford.
  • Haslehner, W., & Lamensch, M. (2021). Taxation and Value Creation. EATLP International Tax Series
  • Oats, L., & Mulligan, E. (2019). Principles of international taxation (Seventh edition). London: Bloomsbury Professional.
  • Perdelwitz, A., & Turina, A. (2021). Global Minimum Taxation? An Analysis of the Global Anti-Base Erosion Initiative. IBFD
  • Pistone, P., Roeleveld, J. J., Hattingh, J., Nogueira, J. F. P., & West, C. (Eds.) (2019). Fundamentals of taxation: An introduction to tax policy, tax law, and tax administration. Amsterdam: IBFD.