Knowledge
Upon successful completion of the course the student:
- Knows the international tax environment and how it affects multinational firm behavior.
- Is informed about how the international tax environment works, reporting standards in multinationals and institutional tax details and regulation.
- Knows the main regulatory framework to limit income shifting by multinationals (arm's length principle, thin capitalization rules, controlled-foreign-company rules).
- Is informed about the key tax challenges from the digital economy
Skills
Upon successful completion of the course the student
- Has acquired an analytical tool set that allows for formally structuring and solving tax-planning problems.
- Is able to independently analyze and evaluate the implications of future changes in regulation and the institutional setting.
- Can apply her/his knowledge on international taxation and how it affect corporate decisions in a meaningful way.
General competence
Upon successful completion of the course the student
- Has advanced expertise on international taxation.
- Can communicate with specialists in both academia and practice about complex issues in existing tax systems around the world and how tax rules affects corporate decision.