5010584: C20 C15 International Tax Policy

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Semester:WS 20/21
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


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


  • 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


  • 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.


Lectures Method

Interactive Lecture

Exam Modalities

see lecture(s) within the module