DE / EN

Taxing Multinational Firms

TAX 352 for Bachelor Students

Lecturer Jun.-Prof. Dr. Katharina Nicolay (parental leave),
Prof. Dr. Christoph Spengel (Fall 2021)
Frequency Fall semester
Courses Lecture
ECTS 3
Language English
Form of Assessment Written Exam
Leonie Fischer, M.Sc.

Contact

 

For further information please contact Leonie Fischer.

Sarah Winter, M.Sc.

Contact

 

For further information please contact Sarah Winter.


Course Details

The course “Tax 352: Taxation of Multinational Firms” is offered as a course for incoming exchange students. The topics covered include the basic principles of the dual system of taxation, taxation of businesses and their legal owners as well as the taxation of partnerships. The principles of international taxation with respect to inbound and outbound investments are introduced. Finally, international tax planning strategies (such as international financing decisions and the use of holding companies) are discussed.

Learning Outcomes:

  • Students understand and are able to assess the consequences of national transactions and decisions for taxation
  • Students understand and are able to assess the consequences of international transactions and decisions for taxation
  • Students are familiar with the relevant tax risks of multinational companies