The course enables students to understand how multinational firms respond to differential tax regimes in a global economy and how countries strategically use the tax system to host multinationals. In particular, the course covers transfer pricing issues, internal financing decisions and agency problems and their relation to tax policy.
Lernziel
Understanding how taxes influence decisions of multinational firms
Develop thinking about the strategic use of differential tax systems for multinational firms
Using theoretical models and empirical analysis to uncover regularities in how multinational firms respond to taxes
Leistungskontrolle
Information zur Leistungskontrolle (gültig bis die Lerneinheit neu gelesen wird)
Leistungskontrolle als Semesterkurs