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,
Recommended: Knowledge of contents of Module TAX 510 and Module TAX 520 or Module TAX 530
Lecturer-in-charge: Prof. Spengel
Form of Assessment:
Written examination (90 minutes)
Duration of module: 1 semester
Frequency (FSS/HWS): FSS