Syllabus

Title
5585 BEPS (Base Erosion Profit Shifting) and other OECD and EU Initiatives against Aggressive Tax Planning
Instructors
Assoz.Prof PD Dr. Rita Szudoczky
Contact details
  • Type
    FS
  • Weekly hours
    2
  • Language of instruction
    Englisch
Registration
02/04/22 to 04/10/22
Registration via LPIS
Notes to the course
Subject(s) Master Programs
Dates
Day Date Time Room
Tuesday 05/03/22 09:00 AM - 12:30 PM D2.0.330
Tuesday 05/10/22 09:00 AM - 12:30 PM D2.0.330
Tuesday 05/17/22 09:00 AM - 12:30 PM D2.0.330
Tuesday 05/24/22 09:00 AM - 12:30 PM D2.0.326
Tuesday 05/31/22 09:00 AM - 12:30 PM D2.0.330
Tuesday 06/07/22 09:00 AM - 01:00 PM D2.0.330

Contents

The course deals with the OECD’s work aimed at countering aggressive tax planningand Base Erosion and Profit Shifting (BEPS) activities by multinational enterprises. It discusses the preludes to the OECD/G20 BEPS project, i.e. therise of tax planning schemes through which multinational enterprises try toreduce their tax burden by making use of loopholes in the international taxation framework. We will see examples of such tax planning schemes and examine the OECD’s response to it. In particular, we will discuss the recommendations made by the OECD in the framework of the BEPS project with the aim of reducingthe possibilities for aggressive tax planning. We will also discuss parallel efforts within the European Union to fight aggressive tax planning and tax avoidance.

Learning outcomes


After the lecture the students will have learned about the key aspects and effects of tax planning in an international context, will have gotten familiar with the notions of regulatory competition, harmful tax competition and tay coordination and with the various ways in which a coordinated answer to aggressive tax planning can be devised at the level of international or supranational organizations.

Attendance requirements

> 70% attendance requirement

Teaching/learning method(s)

Lecture, case studies and discussions

Assessment

Prerequisites to pass the course:

  • Preparation for classes, reading the compulsory materials prior to classes (10% of the final grade)
  • Active participation, including a group presentation (15% of the final grade)
  • Passing a written exam (75% of the final grade)

Prerequisites for participation and waiting lists

The Seminar requires basic knowledge of:

• company taxation in an international context

• the OECD Model Tax Convention and

• EU direct tax law

Availability of lecturer(s)

E-Mail to: rita.szudoczky@wu.ac.at

Other

The script and specific reading material will be provided by the institute http://www.wu.ac.at/taxlax

Last edited: 2021-11-23



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