5211092: C20 C15 International Tax Policy and Tax Standards

back to overview
Semester:WS 21/22
Type:Module
Language:English
ECTS-Credits:3.0
Scheduled in semester:1
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
  • 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

Learning Outcomes

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.

Qualifications

Lectures Method

Interactive Lecture

Exam Modalities

see lecture(s) within the module