This course is offered as elective for the Mannheim Bachelor (BWL BSc. and exchange) students in the spring term (TAX 450) and as a course option for exchange students in the fall term (TAX 352).
For an overview an the most important facts, see Course One-Pager TAX 450 (soon to be published).
(Former titel of the course: Taxation of Businesses in Europe and Asia-Pacific)
Businesses operating within and across the borders in Europe or other regions are confronted with heterogeneous tax systems despite EU-wide tax harmonization efforts. Therefore businesses have to adapt their organisation, finance and channels of distribution to the range of tax conditions in different countries and aim to optimise their tax situation by considering other business objectives.
The guidelines regarding the taxation of businesses in the European Union and in the Asian Pacific region are presented. The topics vary from the basic principles of the dual system of business taxation, the taxation of corporations and their shareholders and the taxation of partnerships to the impact of different corporation tax systems on financing decisions. Furthermore, the guiding principles of international taxation regarding inbound and outbound investments are discussed. Finally, based on this, several tax planning strategies for cross-border investments are introduced by various case studies (e.g. cross-border financing and implementation of holding companies).