|Lecturer||Prof. Dr. Christoph Spengel|
|Form of Assessment||Written elaboration and presentation of a case study|
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.
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.
Students can register for (binding) course participation via email to the contact persons including the following information:
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.