The course provides a structured overview of how globalisation and digitalisation challenge traditional principles of international taxation, examining the evolution of nexus and profit allocation rules, the role of international coordination (notably through the OECD and the EU), and the emerging legal and policy responses to ensure fair and effective taxation of cross-border economic activity.

By the end of the course, students should be able to:

• Explain the core principles of international taxation and how they have been affected by globalisation and digitalisation
• Identify the main weaknesses of traditional nexus and profit allocation rules in a digital and highly mobile economy.
•  Understand the policy rationales behind recent international tax reforms addressing digital business models.
•  Analyse the role of international coordination and multilateral solutions in preventing double taxation and tax avoidance.
• Critically assess current and future challenges for international tax systems in balancing efficiency, fairness, and sovereignty.

> 70% attendance requirement

Interactive lecture

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