TAX 630: International Business Taxation

(Dieser Kurs wird nur in Englisch angeboten)

Learning outcomes

  • Students know the basics of international taxation (national tax law, double taxation conventions, primary and secondary EU law) and the causes of double taxation.
  • Students understand the tax consequences of establishing domestic and foreign permanent establishments as well as domestic and foreign corporations.
  • Students understand the impact of transfer pricing on the companies'’ tax burden.
  • Most notably, students are able to evaluate how multinational companies make use of internationally diverging tax burdens.

Aim of module

  • Basics of international business taxation
  • Taxation of inbound investments
  • Taxation of outbound investments
  • Transfer pricing
  • Cross-border reorganizations


  • Formal: None
  • Recommended: Knowledge of the contents of Module TAX 510 and Module TAX 520 or Module TAX 530

Further information

  • Lecturer-in-charge: Prof. Spengel
  • ECTS:
    • Lecture: 4
    • Exercise: 2


  • SWS:
    • Lecture: 2
    • Exercise: 2


  • Form of Assessment:
    • Written examination (90 minutes)
    • Presentation
    • Case studies


  • Duration of module: 1 semester
  • Frequency (FSS/HWS): FSS
  • Language: English