TAX 630: International Business Taxation
Contents
- Basics of international business taxation
- Taxation of inbound investments
- Taxation of outbound investments
- Transfer pricing
- Cross-border reorganisations
Learning outcomes
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.
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 | 8 SWS |
| Exercise class | 2 SWS | 5 SWS |
| ECTS credits | 6 |
| Graded | yes |
| Workload | 180h |
| Language | English |
| Form of assessment | Written exam (90 min, 70%), individual assignment and group presentation (30%) |
| Restricted admission | no |
| Further information | – |
Examiner Performing lecturer |  | Prof. Dr. Christoph Spengel Prof. Dr. Christoph Spengel |
| Frequency of offering | Spring 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., MAKUWI |
| Preliminary course work | – |
| Program-specific Competency Goals | CG 1, CG 2 |
| Literature | Endres, D./Spengel, C. (Ed.): International Company Taxation and Tax Planning, Alphen aan den Rijn 2015, pp. 189–388. |
| Course outline | International Taxation and Managerial Decisions Overview on Tax Systems – an International Comparison Impact of Taxation on Managerial Decisions Relevant Tax Drivers for International Location Decisions Fundamentals of International Taxation Liability to Tax and International Double Taxation Avoidance of International Double Taxation on Income: Different Approaches and Consequences Avoidance of International Double Taxation on Income: The Role of Bilateral Tax Treaties Double Non-Taxation Property Tax and Inheritance and Gift Tax EU-Law Taxation of Cross-border Investments Systematization of Cross-border Investments Direct Business Subsidiary Permanent Establishment / Business Profits Allocation of Profits Direct Business Subsidiary Permanent Establishment / Business Profits Proposals for Reforming Business Taxation within the EU |