Taxation of Multinationals for Everyone

This week, we're starting our adventure into how countries tax international businesses. Recently, there's been a lot of talk about how big companies plan their taxes to pay as little as possible. We're going to look into why everyone's talking about this now, what the big discussions are really about, and who's involved. We'll also get to the basics of how these companies plan their taxes by looking at a base case, which we'll explore more as the course goes on.

In this module, we'll begin to deconstruct our foundational case study on tax planning. Our focus will be on exploring how corporate tax law systems are structured. Through the videos and the suggested readings, we'll examine the common components that make up these corporate tax law systems.

In our third module, we'll proceed with our examination of the tax planning foundational case. Building on what we learned in module 2 about the usual structures of corporate tax laws, we'll delve into the international dimensions of these systems, including preferential policies and discrepancies in qualification. Additionally, we will explore the essence of international tax law, focusing specifically on double taxation agreements.

In this module, we will concentrate on the efforts of the OECD to address the tax planning tactics employed by multinational corporations. Specifically, we will explore the OECD's initiative known as the Base Erosion and Profit Shifting project, or BEPS project 1.0.

In this module, we will delve deeper into the OECD's ongoing efforts to curb the tax planning strategies utilized by multinational corporations. Building on our initial discussions, we will focus on the subsequent phase of the OECD's initiative, referred to as BEPS 2.0. This segment of the project represents a continuation and evolution of the strategies initially introduced to tackle base erosion and profit shifting.