DE / EN

TAX 450/TAX 352 Taxation of Multinational Firms

This course is offered as elective for the Mannheim Bachelor (BWL BSc. and exchange) students in the spring term (TAX 450). 

For an overview an the most important facts, see here

(Former titel of the course: Taxation of Businesses in Europe and Asia-Pacific) 

Contents:

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). 

Learning outcomes:

  • Understand and evaluate the consequences of taxation when undertaking national transactions and decisions; 
  • Understand and evaluate the consequences of taxation when undertaking international transactions and decisions;
  • Understand and identify the key tax issues that affect international business transactions.

Prerequisites: None 

Further information:

  • Lecturer: Prof. Dr. Nicolay (Finke)
  • ECTS: 3
  • SWS: 2
  • Form of Assessment: Written exam (60 minutes)
  • Duration of module: 1 semester
  • Frequency (FSS/HWS): FSS/HWS
  • Language: English