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,
foreign direct investments (choice of legal group structure, holding activities, financing activities, intellectual property management, supply chain management)
tax optimisation and effective tax rate.
Recommended: Knowledge of contents of Module TAX 610 or Module TAX 630
Lecturer / Person in charge: Prof. Spengel
Form of Assessment:
Written examination (90 minutes)
Duration of module: 1 semester
Frequency (FSS/HWS): HWS (from HWS 2010)