Details

Fakultät	Wirtschafts- und Sozialwissenschaftliche Fakultät
Bereich	Volkswirtschaftslehre
Code	UE-EEP.00059
Sprachen	Englisch
Art der Unterrichtseinheit	Vorlesung
Kursus	Master
Semester	HS-2026

Zeitplan und Räume

Vorlesungszeiten	Mittwoch 13:15 - 16:00, Wöchentlich, PER 21, Raum C230 (Herbstsemester)
Stunden pro Woche	3

Unterricht

Dozenten_innen	Madiès Thierry
Assistent_innen	Deillon Abel
Beschreibung	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.
Zugangsbedingungen	Students interested in this course are advised to have taken an introductory course in microeconomics (mainly to feel more comfortable with the first chapter). Prof. Madiès will answer any questions that prospective students may have about this course.
Soft Skills	Nein
Ist online möglich	Nein
ausserhalb des Bereichs	Nein
BeNeFri	Ja
Mobilität	Ja
UniPop	Nein

Mündliche Prüfung - HS-2026, Wintersession 2027

Bewertungsmodus	Nach Note
Beschreibung	Examination time: 15 minutes

Mündliche Prüfung - FS-2027, Wiederholungssession 2027

Bewertungsmodus	Nach Note
Beschreibung	Examination time: 15 minutes