TAX 670: International Tax Planning

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 optimisation and effective tax rate.


  • Formal: None
  • Recommended: Knowledge of 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