Case Studies in International Tax Planning

The course is recommended for first year Master-level students with general knowledge in international taxation or second year Master-level students. The course is open to students enrolled in the Master in Management (MSc.) program as well as in the LLM program and others. There are no formal prerequisites, however knowledge of the contents of modules TAX 530, TAX 630 (and TAX 670) is recommended. The course is taught in English and is thus also open to exchange students.

The content and objectives of the course cover a practically oriented understanding of the complex structures of international tax planning. The course is largely organized in the form of case studies, with which the possibilities of international tax planning are presented and discussed in a systematic manner. In the first part, the course covers the basics of international tax planning and tax structuring (inbound and outbound cases). The second part deals with anti-avoidance rules such as the German “Interest deduction limitation” and analyzes qualification conflicts.

Learning outcomes:

• Applying theoretical knowledge of international taxation to real life case studies
• Deepening the knowledge of international tax planning
• Developing strategies for international tax planning and tax structures