TAX 631: International Taxation of Multinational Enterprises


  • 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 learningContact hoursIndependent study time
Lecture2 SWS9 SWS
ECTS credits4
Graded yes
Form of assessmentWritten exam (45 min)
Restricted admissionno
Further information
Performing lecturer
Prof. Dr. Christoph Spengel
Dr. Sven-Eric Bärsch
Frequency of offeringSpring 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