Détails

Faculté	Faculté des sciences économiques et sociales et du management
Domaine	Economie politique
Code	UE-EEP.00059
Langues	Anglais
Type d'enseignement	Cours
Cursus	Master
Semestre(s)	SA-2026

Horaires et salles

Horaire résumé	Mercredi 13:15 - 16:00, Hebdomadaire, PER 21, salle C230 (Semestre d'automne)
Heures par semaine	3

Enseignement

Enseignant·e·s	Madiès Thierry
Assistant·e·s	Deillon Abel
Description	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.
Conditions d'accès	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.
Softskills	Non
Est possible en ligne	Non
Hors domaine	Non
BeNeFri	Oui
Mobilité	Oui
UniPop	Non

Examen oral - SA-2026, Session d'hiver 2027

Mode d'évaluation	Par note
Description	Examination time: 15 minutes

Examen oral - SP-2027, Session de rattrapage 2027

Mode d'évaluation	Par note
Description	Examination time: 15 minutes