DE / EN

Case Study Competition on Tax Transparency

TAX 451 for Bachelor Students (Business Administration)

Lecturer Prof. Dr. Christoph Spengel
Frequency Spring Semester
Course Case Study
ECTS 3
Language English
Form of Assessment Written elaboration and presentation of a case study
Leonie Fischer, M.Sc.

Contact

 

Should you have any further questions please contact Leonie Fischer.

Sarah Winter, M.Sc.

Contact

 

Should you have any further questions please contact Sarah Winter.


Course Details

The course „Tax 451: Case Study Competition on Tax Transparency“ is offered as an elective course for students of the bachelor's program in business administration, for exchange students and for students participating in the Online Exchange Initiave of ENGAGE.EU. This course gives an overview of current topics in the field of tax transparency. In a case study, students will elaborate on the guiding principles and implementation of a supra-national initiative, e.g. the European Council Directive “DAC6” mandating the reporting of aggressive tax planning arrangements, the Country-by-Country Reporting or the automatic exchange of tax information. The course consists of a short introductory lecture and interactive case studies offered jointly with our corporate partner PwC.

 


Course Structure

  • Learning Outcomes

    • Understanding the role of tax transparency for policy makers as well as for multinational enterprises
    • Understand and analyze current topics on tax transparency, including its relevance, political dimension and practical implementation
    • Applying and deepening tax related knowledge within the framework of a case study

Additional Information

  • Course Procedure

    At the beginning of the semester and after the application deadline, we will hold an introductory lecture. During this meeting, the theoretical content required for the case study will be taught. The subsequent kick-off meeting marks the beginning of the processing period of the case study competition. Here, we will form the groups and each group receives its case study facts and gets to know its PwC mentor. The final results of each case study will be presented and discussed at the presentation day. The course finishes before the end of the semester with a processing period of approximately four to six weeks (for the exact schedule, please refer to the attached semester specific information). During this period, up to three meetings with the mentor can be scheduled.

  • Registration

    Students can register for (binding) course participation via email to the contact persons including the following information:

    • transcript and CV or
    • transcript and two sentences about your motivation to participate in the case study.

    Please consider the registration deadline published in the document containing the semester specific information under “Course Procedure”.

    To ensure an optimal supervision ratio and a high level of interactivity in the events, the number of participants is limited.

  • Requirements

    Recommended: Basic knowledge in accounting and/or taxation (e.g. course TAX 303)

  • Evaluations