The course deals with the question of how to allocate profits of multinational enterprise for tax purposes. We will both look at current models, but we will also assess new proposals such as formulary apportionment. The latter is used as an allocation mechanism both in the US but also in Switzerland.

After this course, students are able to:

• To understand how profits are currently allocated for tax purposes.
• To understand whether federal tax systems can serve as a role model for the EU but also for the world.
• To understand the current political initiatives in this area.

> 70% attendance requirement

Lecture, case studies and class discussion. 

Students will learn from active interaction in class and from individual preparation for the written exam. 

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• 1. When writing a seminar paper, the introduction must contain a declaration of the use of AI. If no form of AI was used, a note to this effect is sufficient. If AI was used, the introduction must explain accordingly where and in what form.
  2. For seminar papers, increased attention will be paid to:
• Whether the processed legal status is up-to-date
• Correct/existent citations
• Correct use of abbreviations
• Comprehension
• Errors in the outline