DE / EN

TAX 661: Case Studies in International Tax Planning

Contents

  • International Tax Planning and Tax Structuring using Financing Companies in the case of Outbound Investment
  • International Tax Planning and Tax Structuring using Financing Companies in the case of Inbound Investment
  • International Tax Planning and Tax Structuring concerning the German „Zinsschranke“ (Thin-Cap-Rule) and other foreign Anti-Avoidance-Rules
  • International Tax Planning and Tax Structuring especially considering the Reorganization Tax Act
  • International Tax Planning and Tax Structuring especially considering Qualification Conflicts

Learning outcomes
The students learn how to apply their skills in basic taxation on practical cases. The students get a deeper insight into the basics of the most important areas in international tax planning and tax structuring. The students learn how to implement their theoretical knowledge into practical scenarios. Thereby special attention is paid to the application of the wording of law – especially using inaccuracies in law. The students learn to develop international tax planning and tax structuring ideas across different types of taxes.

Necessary prerequisites

Recommended prerequisites
Knowledge of contents of Module TAX 630

Contact hoursIndependent study time
Lecture2 SWS9 SWS
ECTS4
LanguageEnglish
Form of assessmentWritten exam (45 min.)
Restricted Admissionno
Further information
Examiner
Performing lecturer
Prof. Dr. Christoph Spengel
Prof. Dr. Michael Schaden
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
Graded yes
Course outlineTaxation of cross-border investment: fundamental rules for multinational investors
Case study #1: Choice of legal entity and source of finance from the perspective of a German investor
Case study #2: Cross-border intra-group financing in selected Member States
Case study #3: Tax optimization by means of financial intermediaries
Case study #4: Tax optimization and effective tax rate
Discussion on European tax harmonization