DE / EN

TAX 470 Business and Corporate Taxation in Europe

[Englisch]

Dieser Kurs wird für Studierende der Betriebswirtschaftslehre (BSc.) angeboten und steht ausschließlich den Studierenden im Rahmen des IBEA-Programms offen. Hier geht es zur Homepage des Programms: http://www.ibea-bachelor.org/

 

Da der Kurs nur in englischer Sprache angeboten wird, folgen die entsprechenden Informationen hier nur auf Englisch. 

 

For an overview and the most important facts, see Course One-Pager TAX 470

The course is structured as follows

  • First part of the semester: Lectures and exercises at the university of Mannheim, midterm exam
  • Second part of the semester: Group project with our corporate partners PwC and EY at their offices in Stuttgart and/or Frankfurt

Contents:

Enterprises operating within and across the borders in Europe are confronted with heteroge-neous business taxation despite EU-wide tax harmonization efforts. Therefore, enterprises have to adapt their organization, finance and channels of distribution to the range of tax con-ditions in the Member States and aim to optimize their tax situation by considering all other company objectives. 

The guidelines regarding the taxation of individuals and corporations in the European Union are presented. The topics vary from the basic principles of the dual system of 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 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. choice of legal entity, cross-border financing, and implementation of holding companies). 

The course consists of lectures held by Prof. Spengel and interactive case studies presented by guest speakers from our corporate partners EY and PwC. The case studies include exercises that will have to be prepared by the students in the form of a group project. The introduction to the case studies and/or the presentation of the results by the students will take place in the offices of our corporate partners to provide a professional atmosphere and combine academic studies with a practical experience. 

Learning outcomes:

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

Prerequisites:
None 

Further information:

  • Lecturer: Prof. Dr. Christoph Spengel
  • ECTS: 6
  • SWS: 12
  • Form of Assessment: Written exam (90 minutes), presentation of case studies 
  • Duration of module: 1 semester
  • Frequency (FSS/HWS): FSS
  • Language: English