TAX 670: International Tax Planning

(Dieser Kurs wird nur in Englisch angeboten)

Learning Outcomes

  • Students know how taxes influence economic decisions.
  • Students determine the nominal as well as the effective tax burden of different kinds of foreign activities.
  • Most notably, students analyse in detail tax planning opportunities as well as risks for companies which are engaged in cross-border activities.

Aim of module

  • Impact of taxes on net present value and return on investment
  • Tax neutrality
  • Foreign direct investments (choice of legal group structure, holding activities, financing activities, intellectual property management, supply chain management)
  • Anti-avoidance rules
  • Tax optimization and effective tax rate


  • Formal: None
  • Recommended: Knowledge of the contents of Module TAX 610 or Module TAX 630 

Further information

  • Lecturer / Person 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): HWS (from HWS 2010)
  • Language: English