Multinationals and the Platform Economy

2019-2020

Course Objective

(a) Subject-specific learning outcomes
Upon the completion of this course, the student has basic knowledge of
the core doctrines and systems of company law, EU internal market law
and tax law, in particular of the:
· free movements within the EU internal market
· The basic characteristics of a company
· The fundamentals of international tax law
· Relation between EU law and domestic law.

(b) Academic learning outcomes
Upon completion of the course the student is able:
· To read primary legal sources in the area of company law, tax
law and EU internal market law
· To identify different legal regimes that regulate the same
societal problem
· To apply legal rules to (simplified) cases involving company
law, tax law and EU internal market law.

(c) Social and communication learning outcomes
Upon completion of the course, the student is able:
· to summarize case law and academic literature in their own
words in writing
· to present a summary of a judicial decision or academic
writing in their own words.

(d) Study skills and professional orientation
Upon completion of the course, the student is able
· to independently collect academic sources
· to apply the necessary learning and study skills to reflect on
his own learning process.

Course Content

This course will start with an introduction into corporate law and
corporate governance. What constitutes a company, who are a company's
stakeholders, how are their interests protected, how are corporate
bodies composed, and how does a corporation generally function? These
and related questions will be answered on the basis of an example of a
major European Company (Societas Europaea) active in the fields of
aerospace, space, and defence: Airbus SE. Secondly, the basic
principles of taxation of multinationals are discussed. Topics include
the basic structure of bilateral conventions for the avoidance of double
taxation, EU direct tax law and domestic corporate tax systems. Using
the Airbus SE-example, the course will focus on a multinationals
corporate tax obligations and will provide an basic introduction into
international and domestic tax law. Fundamental changes in the taxation
system as a result of changed business models (platform economy) will be
discussed. The European Union (EU) internal market, which is
characterized by the free movement of goods, services, persons and
capital, is crucial for the free flow of services, goods, persons and
capital between the EU member states. The course will introduce these EU
internal market principles in relation to the activities of
multinationals such as Airbus SE and the platform economy.

Teaching Methods

Lectures and seminars

Method of Assessment

Written exam

Literature

Literature for the course will be mentioned in the Course Manual.

General Information

Course Code R_MPE
Credits 6 EC
Period P5
Course Level 100
Language of Tuition English
Faculty Faculty of Law
Course Coordinator mr. J. Gooijer
Examiner mr. J. Gooijer
Teaching Staff M.E. Jozwiak
prof. dr. G.T. Davies

Practical Information

You need to register for this course yourself

Teaching Methods Study Group, Lecture