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2023/2024  MA-MMASV2301U  International corporate tax policy

English Title
International corporate tax policy

Course information
Language English
Course ECTS 5 ECTS
Type Elective
Level Part Time Master
Duration One Quarter
Start time of the course Spring
Timetable Course schedule will be posted at calendar.cbs.dk
Min. participants 10
Max. participants 35
Study board
Study Board for Master i Skat
Course coordinator
  • Jeroen Lammers - Department of Business Humanities and Law (BHL)
Main academic disciplines
  • International political economy
  • Tax law
Teaching methods
  • Face-to-face teaching
Last updated on 01-12-2023

Relevant links
Learning objectives
The focus of the course is less on tax technicalities of tax legislation, and more on the policy decisions - on the domestic level, EU level and international level - on which (international) tax law is based. A critical perpsective is applied to the entire course, enabling students to achieve a broader understanding of taxation and fiscal policy than traditionally offered by tax (technical) courses. The course, therefore, should enable students to:
  • Understand the key content of the sources of law within the international tax regime and to understand the relationship between these differing sources of law.
  • Understand and (critically) analyse the tax framework regulating the behavior of multinational enterprises.
  • Interpret the relevant legal rules and understand these rules within broad tax policy developments in international tax law.
  • Independently identify nuances in legal judgments based on the underlying circumstances.
  • Reflect upon how corporate taxpayers, through tax planning, can obtain legal and illegal tax advantages.
  • Discuss related tax policy issues in an international context
  • Reflect upon how corporate tax practices, and applicable legal sources, affect and are affected by society ad political discourses.
Examination
International corporate tax policy:
Exam ECTS 5
Examination form Oral exam
Individual or group exam Individual exam
Duration 20 min. per student, including examiners' discussion of grade, and informing plus explaining the grade
Preparation time No preparation
Grading scale 7-point grading scale
Examiner(s) Internal examiner and external examiner
Exam period Summer
Make-up exam/re-exam
Same examination form as the ordinary exam
Course content, structure and pedagogical approach

Fagbeskrivelse

The course will be taught in Danish/English. The student can participate in Danish.

In recent years, the tax behaviour of multinational enterprises (MNEs) has moved to the top of the international political agenda. International organizations such as the G20, the OECD and the EU have all been involved in initiatives in order to protect national tax bases against base erosion and profit shifting (BEPS). Moreover, other stakeholders – such as NGOs and the general media – have shown unprecedented interest in international tax policy matters. As a consequence, when deciding on tax matters MNEs need to not only take account of the legislation itself but also consider the underlying tax policy discussions and the development of political discourses.     

 

Indhold

Against this background, the course aims to provide students with insights into the policy context of the international tax legislation while taking account of the rules and principles governing international tax law. Furthermore, the course seeks to enable students to (critically) discuss related tax policy issues in an international and societal context.

 

Sammenhæng og progression

Students taking the course are expected to have a basic understanding of the (Danish) corporate income tax.
Description of the teaching methods
The course will be taught in Danish/English. The student can participate in Danish.
Feedback during the teaching period
Mundtlig dialog og flervejskommunation
Student workload
Eksamen 0,3 hours
Undervisning 35 hours
Forberedelse 100 hours
Last updated on 01-12-2023