TAX 650: European Business Taxation

(Dieser Kurs wird nur in Englisch angeboten)

Learning outcomes

  • Students understand business tax systems in the EU - member states as well as the basic structures of the relevant European law. 
  • Students understand the impact of the European Court of Justice’ rulings on the tax planning opportunities of European companies. 
  • Most notably, students focus on possible ways to harmonise company taxation within the European Union as well as on the European Commissions proposal of a common consolidated corporate tax base (CCCTB).

Aim of module

  • Taxation of sole proprietors, partnerships and corporations in Europe,
  • European tax law (EC treaty and directives),
  • European corporate tax planning,
  • European tax planning and the case law of the European Court of Justice (ECJ),
  • Corporate tax harmonisation in the European Union.

Prerequisites

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

Further information

  • Lecturer / Person in charge:
  • ECTS: 

     

    • Lecture: 6

     

  • SWS: 

     

    • Lecture: 2

     

  • Form of Assessment: 

     

    • Written examination (90 minutes)
    • Presentation
    • Case studies

     

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