Indhold: The course aims to provide students with insights into the policy context of the international tax legislation while taking account of the rules and principles governing international tax law. Furthermore, the course seeks to enable students to (critically) discuss related tax policy issues in an international and societal context.
The focus of the course is less on tax technicalities of tax legislation, and more on the policy decisions - on the domestic level, EU level and international level - on which (international) tax law is based. A critical perspective is applied to the entire course, enabling students to achieve a broader understanding of taxation and fiscal policy than traditionally offered by tax (technical) courses
Underviser: Jeroen Lammers, Adjunkt, Ph.d., CBS
Fagkoordinator: Jeroen Lammers, Adjunkt, Ph.d., CBS
Sammenhængen med øvrige fag:
Students taking the course are expected to have a basic understanding of the (Danish) corporate income tax. International corporate tax policy builds on elements from International skatteret og International selskabsskatteret.