In this course we deal with the interactions of and the tension between multinational enterprises (MNEs) and nation states. Worldwide, governments try to create attractive business environments to attract MNEs, as they provide attractive jobs and contribute to economic development. This leads to competition among countries, e.g., in the form of subsidies or low tax rates. As MNEs are active in several countries, the assignment of their profits to different countries and their appropriate taxation is challenging. The lack of clarity in which country the profits were actually generated provides leeway for MNE to avoid taxes by means of profit shifting. In some countries with high tax rates (such as the UK or Germany), the very low tax payments of some well-known and highly profitable companies (Starbucks, Google, Amazon, etc.) have caused discontent and heated public debates. In this course, we provide an introduction to the topic of MNEs in the international economy and the tax regulations making very low tax payments of these firms possible. We discuss results from theoretical and empirical research on these issues.
Target group:
Compulsory elective course for studying the Master FACT & Taxation
Term:
Summer term
Time and Room:
We will make sure that there is no overlap with the block courses of the chair of Prof. Koch!
Lecture: Mondays, 25.04.2022 10:15 a.m. (s.t.) - 0:00 noon (s.t.) NB-307
Mondays, 09.05.2022 10:15 a.m. (s.t.) - 0:00 noon (s.t.) NB-307
Mondays, 16.05.2022 10:15 a.m. (s.t.) - 0:00 noon (s.t.) NB-307
Mondays, 30.05.2022 10:15 a.m. (s.t.) - 0:00 noon (s.t.) NB-307
Mondays, 13.06.2022 10:15 a.m. (s.t.) - 0:00 noon (s.t.) virtual
Mondays, 27.06.2022 10:15 a.m. (s.t.) - 0:00 noon (s.t.) NB-307
Mondays, 04.07.2022 10:15 a.m. (s.t.) - 0:00 noon (s.t.) virtual
Mondays, 11.07.2022 10:15 a.m. (s.t.) - 0:00 noon (s.t.) NB-307
Mondays, 18.07.2022 10:15 a.m. (s.t.) - 0:00 noon (s.t.) NB-307
Mondays, 25.07.2022 10:15 a.m. (s.t.) - 0:00 noon (s.t.) NB-307
Übung: Mondays, 30.05.2022 2:00 p.m. (s.t.) - 3:45 Uhr p.m. (s.t.) HB-112
Mondays, 20.06.2022 2:15 p.m. (s.t.) - 3:45 Uhr p.m. (s.t.) HB-112
Mondays, 04.07.2022 2:15 p.m. (s.t.) - 3:45 Uhr p.m. (s.t.) HB-112
Mondays, 11.07.2022 2:00 p.m. (s.t.) - 3:45 Uhr p.m. (s.t.) HB-112
Mondays, 18.07.2022 2:00 p.m. (s.t.) - 3:45 Uhr p.m. (s.t.) HB-112
Mondays, 25.07.2022 2:00 p.m. (s.t.) - 3:45 Uhr p.m. (s.t.) HB-112
Instructor:
Lecture: Prof. Dr. Dominka Langenmayr
Tutorial: Prof. Dr. Dominika Langenmayr
ECTS:
5 ECTS
Language:
German
Restrictions:
none
Registration:
Exam registration via KU.Campus
Course Description:
See this PDF
Course Documents:
See ILIAS
Grading:
finale exam (100%)
Exam Dates:
tba
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