On successful completion of this course, students will be able to:
- Acquire knowledge to understand and predict how taxes affect the behaviour of multinational firms.
- Acquire knowledge to understand how the decision-making processes of both the private sector and the public sector concerning international businesses can be improved when the factor taxation is taken into account together with legal considerations.
- Be able to delimit and structure a research subject.
- Be able to formulate a research design.
- Have an awareness of diverging disciplinary perspectives.
- Be able to analyze different aspects of a research problem.
- Be able to adequately use literature.
- Be able to draw conclusions.
- Be able to give an informed opinion on how the decision-making processes of both the private sector and the public sector concerning international businesses are improved when the factor taxation is taken into account together with legal considerations.
- Be able to report in written form (a paper) on the results of a limited study in a structured and accurate fashion and in proper English (spelling, style and readability).
The course comprises three interrelated parts.
The first part (one week) is an introduction to the course.
The second part (four weeks) will discuss some selected current issues of international business taxation and the tax-related courses of both sub-tracks in an integrated way, showing the impact of these issues on decision-making processes in both the private and public sector. This approach also contributes to the integration of both sub-tracks (IBTL & Business Organizations and Strategies and IBTL & Globalization) within the IBTL track. This integration will also be reflected in the tax courses (Business Taxation, Corporate Tax Structures, Value Added Tax in Cross-Border Situations, and International and European Taxation), because they will also address the impact of issues dealt with in the tax-related courses of both sub-tracks on the tax systems dealt with in the individual tax courses. In the context of the tax-related courses, International Business Law 1, International Company Law, Advanced Competition Law and Economic Regulation and Trade and WTO Law, lecturers of these courses and lecturers from the tax courses will select a current topic, e.g., tax competition through the introduction of tax incentives for research and development. This topic will be studied from both perspectives. Tax lecturers will select a leading academic paper which discusses the topic from a tax perspective and lecturers of the tax-related courses will select a leading academic paper from the perspective of the tax-related course concerned. Students will study both papers. Per current topic, one week is available. A lecturer of the tax-related course concerned and a lecturer of the tax course most closely connected with the selected current topic will jointly give lectures on these papers: each one 45 minutes (together 90 minutes). The materials will be discussed in an interrelated and interactive way with students, so that students get an integrated picture in respect of the topic concerned (2x45 minutes).
In the third part, a student will do further research on one element of a certain current topic from both a tax and a legal perspective and will report on it through a paper. The student will be provided with a research question or a hypothesis. The concept and function of their research design will be discussed. This research design will be discussed in a group session. The lecturers will provide feedback, but all students actively participate and comment on the papers. The same goes for the subsequent semi-manufactured paper and the final draft paper. The paper is a product in which the student shows that he is able to give an informed opinion on how decision-making processes concerning multinational enterprises can be improved when the factor taxation is taken into account together with legal considerations. These decisions may concern decisions in the private sector, e.g., at the level of an individual multinational enterprise, but also decisions in the public sector, e.g., at the level of the legislature or tax administrations. The general time schedule for the paper will be announced on Canvas.
This course is to be seen as a fundamental course for preparing students for a career in the discipline of international business taxation by providing them with system-based, interdisciplinary and academic international business tax knowledge. This means that, as an introduction, the course provides students in an integrated way with system-based academic training in the field of international business taxation and legal theories closely related to international business taxation. Students will be introduced in selected current and main issues of international business taxation and legal theories that are used to address them. Students will learn how legal theories can be tested to establish their value for decision-making by multinational enterprises and government policymakers involving issues of international business taxation.