This course concentrates on Tax Ethics and will focus on tax planning, tax avoidance, regulation, legislatures’ responsibility, Corporate Social Responsibility, accountability, transparency and professional ethics.

The course is designed to provide an understanding for the interdisciplinary approach to tax, with a focus on responsibility and ethics. 

Full attendance is required

Preparation by in depth study of the relevant materials.

Active participation and debate during the lectures.

Papers to be written after the lectures. 

Students are required to

(a) read the preliminary readings;

(b) participate in the general introduction presented by the instructor and class discussion;

(c) submit a paper after the lectures. 

There is no examination – except a paper to be written.

Grading is assessed as follows:

70% quality of paper submitted

30% active participation in class discussion

Enrollment in the DIBT / Doctoral program in International Business Taxation

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J.L.M.Gribnau@tilburguniversity.edu

sophie.brandstaetter@wu.ac.at