Module 3 - Corporate Tax Competition and Tax Havens

This module examines the dynamics of international tax competition and the role of tax havens in the global tax landscape. Students will explore OECD definitions and characteristics of harmful tax practices, understanding how tax havens operate and their impact on international tax systems. The module covers corporate tax competition theories, EU approaches to combating harmful tax competition, and the specific challenges faced by developing countries. Participants will analyse real-world cases of tax competition and evaluate policy responses designed to address these challenges.