International Tax Competition

  • Teaching

    Details

    Faculty Faculty of Management, Economics and Social Sciences
    Domain Economics
    Code UE-EEP.00059
    Languages English
    Type of lesson Lecture
    Level Master
    Semester SA-2021

    Schedules and rooms

    Summary schedule Tuesday 08:15 - 11:00, Hebdomadaire (Autumn semester)
    Hours per week
    		3

    Teaching

    Teachers
    • Madiès Thierry
    • Staubli David
    Assistants
    • Baumgartner Stefanie Simone
    Description

    Models of tax competition, International tax competition, tax planning by multinational firms, base erosion and profit shifting  (BEPS), corporate taxation and FDI location, new economic geography, European tax systems.
    Comments

    Exceptionally, the course will be offered again in autumn 2022 afterwards every two years → autumn 2024
    Softskills No
    Off field No
    BeNeFri Yes
    Mobility Yes
    UniPop No
  • Dates and rooms
    Date Hour Type of lesson Place
    21.09.2021 08:15 - 11:00 Cours PER 21, Room D230
    28.09.2021 08:15 - 11:00 Cours PER 21, Room D230
    05.10.2021 08:15 - 11:00 Cours PER 21, Room D230
    12.10.2021 08:15 - 11:00 Cours PER 21, Room D230
    19.10.2021 08:15 - 11:00 Cours PER 21, Room D230
    26.10.2021 08:15 - 11:00 Cours PER 21, Room D230
    02.11.2021 08:15 - 11:00 Cours PER 21, Room D230
    09.11.2021 08:15 - 11:00 Cours PER 21, Room D230
    16.11.2021 08:15 - 11:00 Cours PER 21, Room D230
    23.11.2021 08:15 - 11:00 Cours PER 21, Room D230
    30.11.2021 08:15 - 11:00 Cours PER 21, Room D230
    07.12.2021 08:15 - 11:00 Cours PER 21, Room D230
    14.12.2021 08:15 - 11:00 Cours PER 21, Room D230
    21.12.2021 08:15 - 11:00 Cours PER 21, Room D230
  • Assessments methods

    Written exam - SA-2021, Session d'hiver 2022

    Date 19.01.2022 08:30 - 09:30
    Assessments methods By rating
    Descriptions of Exams

    Examination time: 90 min.
    Additional material allowed: none

    UPDATE 21.12.2021: Exam duration 60 minutes for the online exam

    Written exam - SP-2022, Session de rattrapage 2022

    Date 23.08.2022 08:30 - 10:00
    Assessments methods By rating
    Descriptions of Exams

    Examination time: 90 min.
    Additional material allowed: none

    UPDATE 21.12.2021: Exam duration 60 minutes for the online exam
  • Assignment
    Valid for the following curricula:
    BeNeFri - Sciences économiques et sociales
    Version: 2018/SP_V01_SES_BeNeFri
    Course > Master course offering for BeNeFri Students
    Complementary learnings in SES or mobility students
    Version: ens_compl_ses
    Mster course offering for Mobility Students
    European Studies 30 [MA]
    Version: SA14_MA_PS_bil_v01
    Enjeux économiques, politiques et sociaux en Europe > Modul "Economie" (Option A)
    Ma - Accounting and Finance - 120 ECTS
    Version: 2024/SP_V01_DD_Caen
    UniFr courses > Elective courses - Max 18 ECTS > SES Master level courses
    Ma - Accounting and Finance - 90 ECTS
    Version: 2021/SA_V01 Dès SA-2024
    Course - 72 ECTS > Minimum 0 / maximum 1 optional master course offered at the University of Fribourg, if 72 ECTS not yet reached in the above modules > SES Master level courses
    Ma - Business Communication : Economics - 90 ECTS
    Version: 2021/SA_V02
    Courses > Option Group > Economics > Elective courses - 18 ECTS > Kurse der Module Master Volkswirtschaftslehre, ohne die Module 4 und 9
    Ma - Communication and Media Research - 90 ECTS
    Version: 2015/SA_V01
    Courses - 60 ECTS > Inter- and Transdisciplinary Perspectives > SES Master level courses
    Ma - Communication and Society - 90 ECTS
    Version: 2021/SA_V03
    Forschungsbereiche > Inter- & Transdisciplinary Perspectives
    Ma - Data Analytics & Economics - 90 ECTS
    Version: 2020/SA-v01
    Courses min 63 ECTS > Elective Module: “Specialisation”. Select courses for up to max 18 ECTS > Specialised Courses in Data Analytics & Economics
    Ma - Economics - 90 ECTS
    Version: 2021/SA_V04
    Course selection for the Master WITHOUT options > Elective courses > Ma - Elective courses in Political Economy
    Course selection for the Master WITHOUT options > Elective courses > Elective courses of the SES Faculty - max. 15 ECTS > SES Master level courses
    Le choix de l'option se fait par l'inscription au premier cours dans l'une des options possibles. > Business Economics > Elective courses in Business Economics > Wahlkurse der SES-Fakultät - max. 15 ECTS > SES Master level courses
    Le choix de l'option se fait par l'inscription au premier cours dans l'une des options possibles. > Business Economics > Elective courses in Business Economics > Ma - Elective courses in Political Economy
    Le choix de l'option se fait par l'inscription au premier cours dans l'une des options possibles. > Sustainable Development and Social Responsibility > Elective courses in Sustainable Development and Social Responsibility > Ma - Elective courses in Political Economy
    Le choix de l'option se fait par l'inscription au premier cours dans l'une des options possibles. > Sustainable Development and Social Responsibility > Elective courses in Sustainable Development and Social Responsibility > Elective courses of the SES Faculty - max. 15 ECTS > SES Master level courses
    Le choix de l'option se fait par l'inscription au premier cours dans l'une des options possibles. > Public Economics and Policy > Elective courses in Public Economics and Policy > Elective courses of the SES Faculty - max. 15 ECTS > SES Master level courses
    Le choix de l'option se fait par l'inscription au premier cours dans l'une des options possibles. > Public Economics and Policy > Elective courses in Public Economics and Policy > Ma - Elective courses in Political Economy
    Le choix de l'option se fait par l'inscription au premier cours dans l'une des options possibles. > Public Economics and Policy > Option : Public Economics and Policy
    Le choix de l'option se fait par l'inscription au premier cours dans l'une des options possibles. > Quantitative Economics > Elective courses in Quantitative Economics
    Le choix de l'option se fait par l'inscription au premier cours dans l'une des options possibles. > Quantitative Economics > Elective courses in Quantitative Economics > Courses from the SES faculty - max. 15 ECTS > SES Master level courses
    Ma - European Business - 90 ECTS
    Version: 2017/SA_v01
    Courses - 63 ECTS > Additional courses: Any Master courses of the Faculty of Economics and Social Sciences, as well as maximum 9 ECTS from all Master programmes of the University. > SES Master level courses
    Ma - International and European Business - 90 ECTS
    Version: 2021/SA_v01 dès SA-2024
    Courses > Additional courses > SES Master level courses
    Ma - Management - 90 ECTS
    Version: 2021/SA_v03 dès SA-2024
    Courses: min. 72 ECTS > Elective courses > SES Master level courses
    Ma - Management - 90 ECTS [MA]
    Version: 2017/SA_v01
    Courses: min. 63 ECTS > Cours facultatifs : max. 18 ECTS > SES Master level courses
    Ma - Marketing - 90 ECTS
    Version: 2021/V03 dès SA-2024
    Courses - 72 ECTS > Elective Master courses from the whole university > SES Master level courses
    Ma - Public Economics and Public Finance - 90 ECTS
    Version: 2021/SA_V01_DD_PEPF
    Cours > Up to 40 ECTS credits must fulfill the conditions required for the specialisation according to the approuved document "Individual choice of lectures". > Option : Public Economics and Policy
    Cours > Up to 40 ECTS credits must fulfill the conditions required for the specialisation according to the approuved document "Individual choice of lectures". > Ma - Elective courses in Political Economy
    MiMa - Economics - 30 ECTS
    Version: 2021/SA_V01
    Elective courses > Ma - Elective courses in Political Economy