| Lecturer | Jun.-Prof. Dr. Katharina Nicolay |
|---|---|
| Frequency | Frühjahr-/Sommersemester |
| Courses | Lecture |
| ECTS | 3 |
| Language | English |
| Form of Assessment | Written Exam |
Course Details
The course “Tax 450: Taxation of Multinational Firms” is offered as an elective course for students of the bachelor's program in business administration in their 6th semester and is also open for 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