Mulitnational Firms and their Taxation

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:
Required elective course for studying the Master FACT & Taxation

Term:
Summer term

Time and Room:
It will be ensured that their is no overlapping to the block seminars of the Chair of Prof. Koch!

Lecture:      Monday, 10:15 - 11:45 am, NB-Z01
Übung:        Monday, 2:15 - 3:45 pm, HB-106

Instructor:
Lecture: Prof. Dr. Dominka Langenmayr
Tutorial: Sebastian Vossler

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