ECUE Influence of international finance on global business

Code de l'ECUE : IMECII3

Ce cours appartient à UE Finance internationale 2 (3 ECTS) qui contient 3 ECUE

Structure

EUR ELMI

Domaine disciplinaire

Sciences de gestion et du management

Lieu d'enseignement

Campus Saint Jean d'Angély

Niveau du cours

Master 2

Semestre

Semestre impair

Langue

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.

Responsable(s) du cours

Présentiel

15h de cours magistral

PREREQUIS

Pas de prérequis

OBJECTIFS

A la fin de ce cours, je devrais être capable de...

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
understand the impact of liberalization of international flows of capital on the effectiveness of the economic policy
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

CONTENU

I.International finance, exchange rate and global businesses

Aucune description
II.The effectiveness of fiscal and monetary policy in the globalized economy

Aucune description
III.Harmonization of taxes in the European Union and its impact on competitiveness of European companies

Aucune 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

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Important

Ce syllabus n’a aucune valeur contractuelle. Son contenu est susceptible d’évoluer en cours d’année : soyez attentifs aux dernières modifications.