5611089: C20 The Future of International Taxation: International Tax Policy and Tax Standards

Description

• Introduction to International Tax Policy and Tax Standards
• Economic and Legal Principles of National and International Taxation
• International Taxation in an Integrated and globalised World
• International and European Tax Framework
• International Tax Competition and Tax Cooperation
• International Tax Compliance and Tax Law
• OECD-Tax Agenda: New World Tax Order (Pillar one and two)
• EU-Tax Agenda: Business Taxation for the 21st Century
• International re-allocation of taxing rights: Determination of connecting factors
• Global tax initiatives and actions: OECD, EU, US, UK, RCEP, IMF, UN, and NGOs.

Learning Outcomes

Students

• are familiar with the basic economic and legal principles in national and international taxation and can apply them,
• understand the implications of both European and International Tax principles,
• 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 ongoing initiatives on taxing digital companies (determining taxing rights) and global minimum taxation,
• acknowledge the impact that ongoing international tax initiatives have on individuals and legal entities,
• understand the implications of international tax compliance and international tax law in financial markets and global business,
• are familiar with current reforms on international tax environment.

Lectures Method

Interactive Lecture

Literature

• De Mooij, R., Klemm, A., & Perry, V. (2021). Corporate Income Taxes Under Pressure: Why reform is needed and how could it be designed. IMF
• Devereux, M., Auerbach, A., Keen, M., Oosterhuis, P., Schön, W., & Vella, J. (2021). Taxing profits in a global economy. Oxford.
• Haslehner, W., & Lamensch, M. (2021). Taxation and Value Creation. EATLP International Tax Series
• Oats, L., & Mulligan, E. (2019). Principles of international taxation (Seventh edition). London: Bloomsbury Professional.
• Perdelwitz, A., & Turina, A. (2021). Global Minimum Taxation? An Analysis of the Global Anti-Base Erosion Initiative. IBFD
• Pistone, P., Roeleveld, J. J., Hattingh, J., Nogueira, J. F. P., & West, C. (Eds.) (2019). Fundamentals of taxation: An introduction to tax policy, tax law, and tax administration. Amsterdam: IBFD.