Current issues in international business taxation
| Module: | Unternehmensbesteuerung IV |
|---|---|
| Lecturer: | Prof. Dr. Max Pflitsch |
| Scope / Credits: | 4 SWS / 7,5 Credits |
| Course type: | Seminar |
| Exam: | Term paper and presentation |
| Language: | German |
| Application: | Online application |
| Date and place: | tba |
| Beginning: | tba |
| Deadline for term paper: | tba |
| Presentation: | tba |
Contents overview
In the master's seminar "Current Issues in International Corporate Taxation," students examine key issues in the international tax context. The starting point is current challenges such as tax avoidance by multinational corporations, profit shifting and the resulting international tax competition. In addition, political and institutional measures – in particular the OECD's BEPS (Base Erosion and Profit Shifting) initiative and other reform approaches – are also discussed.
After a kick-off event, students work independently on a specific topic as part of a seminar paper. The results are then presented in a lecture and discussed together.
Learning goals
Students should
- • understand and be able to classify key challenges in international corporate taxation,
- • comprehend the objectives and effects of international reform initiatives such as BEPS,
- • analyse current tax policy issues,
- • further develop their skills in academic work and in presenting complex content.