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:
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.
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.
Pranvera Shehaj