ECUE Influence of international finance on global business

ECUE's code : IMECII3

This course belong to UE Finance internationale 2 (3 ECTS) which contains 3 ECUE

Structure

EUR ELMI

Disciplinary domain

Sciences de gestion et du management

Campus

Campus Saint Jean d'Angély

Course's level

Master 2

Semester

Semestre impair

Language

Anglais

PRESENTATION

International financial flows and government intervention make a significant – direct and indirect impact on global businesses.

Liberalization of international flows of capital created new opportunities for local and global businesses, but at the same time having an impact on the effectiveness of economic policy in promoting sustained economic growth.

Liberalization of capital flows and globalization of business operations also created new practices aimed to provide companies with tax savings – both in the legitimate form (tax planning) and illegitimate form (tax dogging/tax evasion).

In that respect, design of this course is driven by several main objectives.

Course's manager(s)

In class

15h of lectures

PREREQUISITES

No prerequisite

OBJECTIVES

By the end of this course, I should be able to...

To understand the fundamentals of international finance, with the focus on the relationship between the international flows of capital, exchange rate dynamics and export performances of companies
To understand the impact of liberalization of international flows of capital on the effectiveness of the economic policy
To understand insight into the trends in harmonization of taxes at the EU level and impact of tax harmonization on competitiveness of European companies
To develop critical thinking of students with regards to tax dogging, by developing fundamental understanding of the drivers of tax dogging and insight into global initiatives aimed to narrow the space of tax evasion and harmful tax practices by multinational companies

CONTENT

I.International finance, exchange rate and global businesses

No description
II.The effectiveness of fiscal and monetary policy in the globalized economy

No description
III.Harmonization of taxes in the European Union and its impact on competitiveness of European companies

No description
IV.About Taxes

Tax evasion, tax avoidance and international tax planning: conceptual issues;

Tax dogging: global initiatives aimed to redefine the space for aggressive tax planning

Access to complete Syllabus (Authentification required)

Important

This syllabus has no contractual value. Its content is subject to change throughout this year: be aware to the last updates