TAX 451: Case Study Competition on Tax Transparency
Contents
Several leaks, including the “Panama Papers”, and public outrage about excessive profit shifting of taxable profits by global corporations have turned taxation into a reputational issue for businesses. Not least as a result, tax transparency has gained importance on the political agenda, and regulations in this field have been substantially increased worldwide.
This course, offered jointly with a well-known tax advisory firm, gives an overview of current topics in the field of tax transparency. Students will elaborate on the guiding principles and implementation of a supra-national initiative, e.g. the European Council Directive “DAC6” mandating the reporting of aggressive tax planning arrangements, the Country-by-Country Reporting or the automatic exchange of tax information.
The participants will form groups of three to five students and analyze the implementation of a supra-national initiative in a specific country. During the case study work, the students will receive group-specific feedback from a mentor. The results will be presented in class. In a subsequent group discussion, the fundamental deviations in the local implementations are compared and elaborated in the light of the circumstances of the respective countries. In this way, students gain insights into the political dimension of taxation and into the comparably new field of tax transparency while simultaneously enhancing their presentation skills.
Learning outcomes
After completing this course, students will be able to
- Understand and analyze current topics on tax transparency, including its relevance, political dimension and practical implementation.
- Understand and discuss different perspectives on tax transparency.
- Create a professional presentation to communicate the results of the case study in a persuasive way.
Necessary prerequisites
semester 4 or higher
Recommended prerequisites
Basic knowledge in accounting and/
| Forms of teaching and learning | Contact hours | Independent study time |
|---|---|---|
| Seminar | 1 SWS | 7 SWS |
| ECTS credits | 3 |
| Graded | yes |
| Workload | 90h |
| Language | English |
| Form of assessment | Written elaboration and presentation of a case study |
| Restricted admission | yes |
| Further information | Website of the Chair |
Examiner Performing lecturer |  | Prof. Dr. Christoph Spengel Prof. Dr. Christoph Spengel |
| Frequency of offering | Spring semester |
| Duration of module | 1 semester |
| Range of application | B.Sc. Bus. Adm. |
| Preliminary course work | – |
| Program-specific Competency Goals | CG 1, CG 2, CG 3 |
| Literature | Council Directive (EU) 2018/ Spengel, Christoph and Endres, Dieter, 2015. International Company Taxation and Tax Planning. Wolters Kluwer Law & Business. |
| Course outline |
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