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 learning | Contact hours | Independent study time |
|---|---|---|
| Lecture | 2 SWS | 9 SWS |
| ECTS credits | 4 |
| Graded | yes |
| Workload | 120h |
| Language | German |
| Form of assessment | Written exam (45 min.) |
| Restricted admission | no |
| Further information | – |
Examiner Performing lecturer |  | StB Prof. Dr. Stefan Brunsbach Prof. Dr. Stefan Brunsbach |
| Frequency of offering | Fall semester |
| Duration of module | 1 semester |
| Range of application | M.Sc. MMM, M.Sc. Bus. Edu., M.Sc. Econ., M.Sc. Bus. Inf., LL.M. |
| Preliminary course work | – |
| Program-specific Competency Goals | CG 1, CG 2 |
| Literature | Recommended readings:
|
| Course outline | The 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 |