5010582: C20 C15 International Tax Standards

Description

• Introduction to International Tax Standards
• Economic and Legal Principles of National and International Taxation
• Institutional Aspects of International Tax Standards: G20, G7, OECD, EU – NGOs
• G20/OECD: BEPS-Inclusive Framework and Global Forum on Exchange of Tax Information
• The International and European Fiscal Framework
• The Regulatory Environment on Taxation: Global and European Tax Standards (G20, G7, OECD, EU)
• International Tax Principles on International Tax Competition and International Tax Cooperation
• International Tax Transparency on Tax Compliance: Exchange of Information and Mandatory Disclosure
• G20/OECD: Base Erosion and Profit Shifting (BEPS), EU: Anti-Tax-Avoidance-Directives, Code-of-Conduct
• G20/OECD: Introduction of a new World Tax Order with Pillar 1 on Digital Taxation and Pillar 2 with a Global Minimum Taxation.

Learning Outcomes

Students

• are familiar with the basic economic and legal principles in national and international taxation and can apply them,
• understand the institutional aspects of international tax standards and the respective multinational institutions, like the BEPS-Inclusive Framework and the Global Forum on Exchange of Tax Information
• understand the impact of the international and European fiscal framework and the regulatory environment on taxation regarding global and European tax standards on international tax competition and international tax cooperation as well as tax compliance
• understand the implications of Base Erosion and Profit Shifting Actions and Anti-Tax-Avoidance-Directives on national and international tax laws and tax systems
• are familiar with the planned changes of the national and international tax laws and tax systems in order to comply with the new World Tax Order.

Lectures Method

Interactive Lecture