TAX 631: International Taxation of Multinational Enterprises
Contents
- Taxation of integrated multinational enterprises (MNEs) with international operations, in particular with respect to income taxes (e.g. limitation on the deduction of expenses, preferential income taxation), transfer pricing, permanent establishments, withholding taxes, CFC rules, value added tax.
- Implications of current trends of MNEs for their taxation (e.g. creation of a management holding, and centralization of functions, services and IP).
Learning outcomes
After completing this course, students will have the knowledge of the fundaments of international taxation of multinational enterprises (MNEs). They will be able to apply theoretical knowledge and to transfer it into practical tax knowledge based on real world problems. Participants will be able to assess the impact of relevant tax rules on MNEs’ decisions and the interactions of these rules. The contents will be imparted to the students in a problem-oriented way and by solving real world problems in small groups.
Necessary prerequisites
–
Recommended prerequisites
Knowledge from Module TAX 520, TAX 530 or TAX 630
| 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 |  | Prof. Dr. Christoph Spengel Dr. Sven-Eric Bärsch |
| 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. |
| Preliminary course work | – |
| Program-specific Competency Goals | CG 1 |