300460 :Business Taxation and Decision-Making Processes for IBTE

General info

Instruction language English
Type of Instruction ectures, tutorials and research with interactive group meetings with supervisors (Lecture schedule)
Type of exams Paper (No data available yet)
Level:Master
Course load:6 ECTS credits
Registration:Blackboard
Blackboard InfoLink to Blackboard (When you see 'Guest are not allowed in this course', please login at Blackboard itself)

Lecturer(s)


prof.mr. E.C.C.M. Kemmeren (coordinator)

dr. S. Hollander

prof. dr. L.G. van der Tas RA

dr. C.A.T. Peters

dr. C. De Pietro (coordinator)

prof.mr.dr. R. Russo

dr. A.W. Hofman

dr. A.M. Lejour

dr. E.W.M.T. Westerhout

prof. dr. H.P. Huizinga

prof.mr.dr. J.L.M. Gribnau


Objectives

The main aim of this course is to provide a fundamental introduction in the integration of the discipline of international business taxation with tax related disciplines of economics in decision making processes of both the private sector and the public sector. The course aims to provide students, in an intra-disciplinary fashion, with skills and tools to improve the quality of decision-making by multinational enterprises, governments and governmental institutions, and other international organizations dealing with international business tax matters, such as international accountancy firms.

 

This course is to be seen as a fundamental course for preparing students for a career in the discipline of international business taxation through 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 a system-based academic training in the field of international business taxation and economic disciplines closely related to international business taxation. Students will be introduced in selected current and main issues of international business taxation and economic theories that are used to address them. Students will be taught to think through micro and macro aspects and interrelationships between them, and will learn how economic theories can be tested to establish their value for decision-making by multinational enterprises and government policy makers involving issues of international business taxation.

 


Contents

The course comprises four interrelated parts.

 

The first part of the course (five weeks) will discuss that multinationals not only have incentives to physically shift business to low-tax countries, but they may also have incentives to shift taxable income to low-tax jurisdictions. Whenever a transaction takes place between a parent and a subsidiary located in a foreign country, a transfer price is used to determine the amount of income that should be taxed by either tax jurisdiction.

 

The second part of the course (two weeks) will provide an introduction of the knowledge and skills of carrying out basic empirical research in the context of how 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 economic considerations. The emphasis will be on how to read and interpret empirical literature.

 

The third part (three weeks) will discuss some selected currents 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 (IBTE and Accounting and IBTE and Intra-Jurisdictional Competition) within the IBTE track. In the fourth part, a student will do further research on one element of a certain current topic from both a tax and an economic perspective and will report on it through a paper.


Specifics

The student will:

1. Acquire knowledge to understand and predict how taxes affect the behaviour of multinational firms;

2. Acquire knowledge to understand how 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 economic considerations;

3. Be able to carry out basic empirical research (using regression analysis) in this context;

4. Be able to list and order relevant facts;

5. Be able to identify problems;

6. Be able to bring up practical solutions/opportunities properly motivated;

7. Be able to evaluate these solutions/opportunities;

8. Be able to give an informed opinion on how 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 economic considerations;

9. 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).

 


Compulsory Reading

  1. Papers to be selected and to be posted on Blackboard.


Compulsory for

  • MSc International Business Taxation: Economics ( 2015, 2016, 2017 )
  • MSc International Business Taxation: Economics - track Accounting ( 2014 )
  • MSc International Business Taxation: Economics - track Intra-Jurisdictional Competition ( 2014 )


Recommended option for

  • Research Master in Business: Tax Economics ( 2016 )

(01-sep-2017)