International Tax Competition
How do multinational firms decide where to locate profits and investment? Why do countries compete over corporate tax rates? What role do tax havens play, and how are governments trying to limit profit shifting through reforms such as BEPS and the OECD Pillar Two? This course introduces students to the key economic models and policy debates in international corporate taxation, with a focus on European tax systems.
Keywords: International corporate taxation, tax competition, multinational tax planning, foreign direct investment, tax havens, BEPS, OECD Pillar Two reform, and European tax systems.
Semester: AS 26
Schedule: Wednesday, 13.15-16.00
Room: PER 21, C230
ECTS: 4.5
Language of the Cours: English