In­ter­na­tion­al cor­por­ate tax policy

Course content

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.