DE / EN

TAX 611: Case Studies in International Company Taxation

Contents

  • Basic principles of international tax law
  • Taxation of foreign investors with domestic activities (inbound investments)
  • Taxation of domestic investors with foreign activities (outbound investments)
  • Special issues concerning multinational companies
  • Recent trends in international tax law – current fiscal policy and current tax planning issues

Learning outcomes
Students

  • understand the importance of international tax planning in a multinational corporation (use of tax opportunities, minimization of individual tax risk, improvement of the overall tax situation),
  • practice the use of domestic and foreign tax rules on the basis of case studies and are able to evaluate interdependencies of tax effects and their relation to non-tax drivers,
  • and learn proactive handling of cross-border tax law.

Necessary prerequisites

Recommended prerequisites
Knowledge of contents of Module TAX 520 or Module TAX 530

Forms of teaching and learningContact hoursIndependent study time
Lecture2 SWS9 SWS
ECTS Credits4
LanguageGerman
Form of assessmentWritten exam (45 min.)
Restricted admissionno
Further information
Examiner
Performing lecturer
StB Prof. Dr. Stefan Brunsbach
Prof. Dr. Stefan Brunsbach
OfferingFall semester
Duration of module 1 semester
Range of applicationM.Sc. MMM, M.Sc. Bus. Edu., M.Sc. Econ., M.Sc. Bus. Inf., LL.M.
Preliminary course work
Program-specific Competency GoalsCG 1, CG 2
Graded yes
LiteratureRecommended readings:
  • Endres / Brunsbach / Freiling / Zuber, 55 Musterfälle zum Internationalen Steuerrecht, 2. Aufl., Würzburg 2016.
  • Endres / Spengel, Internationale Unternehmensbesteuerung, 8. Aufl., München 2016
  • Endres/Jacob/Gohr/Klein, DBA Deutschland/USA, München 2009.
Course outlineThe content and aim of the course is to provide a practical understanding of the complex issues of international tax law. The course therefore consists of practical cases on the basis of which the problems and opportunities of international tax law are presented in a systematic form and discussed in class. The practical cases cover all areas of international tax law, including treaty and EU law. The focus is on German law and German-US activities and transactions.
Course outline:
Nexus points of unlimited tax liability
Inbound and outbound activities
Cross-border financing
Transfer pricing
Holding structures
Partnerships
Further practical Cases
Current developments in court rulings and legislation