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Business and Corporate Taxation in Europe

TAX 470 for Bachelor Students (Business Administration) part of the IBEA Program

Lecturer Prof. Dr. Christoph Spengel
Frequency Spring Semester
Course Lecture with Case Study
ECTS 6
Language English
Form of Assessment Written Exam
Presentation of Case Study
Elisa Casi-Eberhard, M.Sc.

Contact

 

For further information please contact Elisa Casi-Eberhard.


Course Details

This course is offered for B.Sc. Business Administration students and it is only open to students participating in the the  IBEA program. The topics vary from the basic principles of the dual system of taxation to the taxation of corporations and their shareholders and how it impacts financing decisions. Furthermore, the principles of international taxation regarding inbound and outbound investments are discussed. Finally, based on this, several tax planning strategies for cross-border investments are introduced. The course consists of lectures held by Prof. Spengel and interactive case studies presented by guest speakers from our corporate partners EY and PwC.


    Course Structure

  • Learning Outcomes

    • Assessing the differences in taxation of business income on individual and corporate level
    • Applying the principles of international business taxation
    • Evaluating the consequences for taxation when undertaking (inter-)national transactions and decisions
    • Identifying tax planning strategies (financing decisions and legal choice)
  • Table of Contents

    1. Introduction to Business Taxation
    2. Highlights of Tax Systems - an International Overview
    3. Case Study on Domestic Tax Planning
    4. Introduction to International Company Taxation
    5. Case Studies on Cross-Border Tax Planning
  • Lecture

    1. Part: Lectures with Professor Spengel at the University
      -   Exercise classes and small case studies
      -   Mock exam and Q&A
       
    2. Part: Project in cooperation with PwC/EY
      -   Introduction to the case studies by company representatives
      -   Start of preparation phase after mid terms in March
      -   Presentation by students in May