Public Finance II (International Taxation)

Instructor: 
Time I: 
Wednesday,
08:00am to 10:00am
Venue I: 
Frauenhoferstrasse 33-36 - FH314
Description: 

Content:

Basic principles of international taxation
Basis framework of capital tax competition
Tax harmonization, tax coordination and fiscal equalization
Tax competition and foreign firm ownership
Tax competition and fiscal equalization
Taxation of foreign profits of multinational firms
Profit shifting of multinational firms
Seperate Accounting versus Formula Apportionment in corporate taxation
Preferential tax regimes in international taxation
Commodity tax competition

Literature:
Haufler, A. (2001), Taxation in a Global Economy, Cambridge University Press.

Program: 
Semester: 
Fall 2016
Affiliation: 
Freie Universität Berlin
End date of the whole course: 
Wednesday, February 15, 2017 - 10:00am