Topics on International Business Taxation

Description:
As trade obstacles are gradually removed as the global economy matures, more businesses are
expanding internationally. While both tax and non-tax factors affect investment activities, and
consequently the economic dynamics across countries, taxation and tax policy is largely considered as a crucial driver of international cross-border activities. The seminar is concepted as a deliberation about international taxation issues. In an interactive discussion of empirical and theoretical research studies, it aims to give an interdisciplinary grounding in taxation with topics in the background context of public economics, international economics, development economics, political economy, and international tax law.

The seminar focuses on tax policy and international taxation issues, with an emphasis on MNEs’ activities and the tax implications of these activities. It addresses numerous themes in between, with a variety of topics ranging from the discussion of corporate taxation to tax challenges occurring as a result of the digitalization of the economy. The seminar addresses several questions:

• Is there a casual relation between tax policy and investments?
• What are the implications of international profit shifting?
• Do tax incentives attract more income or more innovation?
• Are the anti-avoidance rules effective in tackling international tax avoidance?
• What drives individuals and businesses’ tax compliance?
• Do different tax burdens across EU countries raise doubts about the integrated EU market?
• Why do countries sign tax treaties and what are the expectations in terms of FDI?
• Is there a relation between the political system and tax behavior of individuals and firms?
• How to address from a taxation point of view the challenges of digital economy?

Using both mandatory and suggested scientific literature, which has been decided upon for each topic's discussion, will help to address each of the international taxation questions. The literature resembles a mix of theoretical and empirical research effort, which the participants will analyze in a critical and analytical approach.

The participants' ability to think analytically is the ultimate goal, even though learning about the most significant issues and themes in international taxes remains the primary objective. To accomplish this primary objective, each session will be preceded by a 30-minute lecture on the subject, with the goal of giving an instructive backdrop. The participants must not only be able to understand and discuss the topics, but also to write about and debate each subject critically.

The final purpose of the seminar is to spark new scientific inquiry and identify areas that require
further research contribution in international (business) taxation.

For detailed topics of the seminar please refer to the syllabus. 

Lecturer:
Pranvera Shehaj

Literature:
Mandatory literature is available on Blackboard. For each topic, it is decided upon one single mandatory journal article, which should be the main subject for the writing and the presentation of the seminar paper. In addition, interested students can find in Blackboard non-mandatory suggested literature, which could be of help for a more complete writing of the seminar paper.

Time & venue:
Sessions: March 14 and March 15, 2024, 09:00-18:00; venue TBA 
For further details see schedule.

Enrolment & Registration:

Interested PhD students are asked to send an e-mail to Pranvera Shehaj (pranvera.shehaj@fu-berlin.de) by January 15, 2024 to obtain information on the readings and topics. Final registration for the seminar will then be effected by selecting one of the topics by providing the name and e-mail adress here (registration deadline: February 14, 2024).

Exam:
1. Submission of the Seminar Paper and of the Research Proposal.

• Each candidate should submit a single authored Seminar paper, based on the mandatory journal article corresponding to the chosen topics. The seminar paper should be between 8 - 10 pages. The seminar draft has to be submitted two by March 12, 2024, in electronic form and will be subject to review. After the presentation the paper can be improved based on comments and suggestions collected both in the revision and during the presentation.
  
  Final submission for all papers is March 25, 2024.
   
• In addition, each candidate has to submit a Research Proposal which will not be the subject of presentation during the seminar sessions. A first draft of the research proposal should be submitted by March 12, 2024. Once revised, candidates can improve the research proposal and submit the final version by March 25, 2024.

2. Presentation of the seminar paper 
Each candidate will be assessed for the presentation of his/her seminar paper.
Time assigned for the presentation: 60 minutes.

3. Course participation
Active preparation and active participation are required, which requires regular participation.

For details, please refer to the syllabus part about grading for PhD candidates.