| 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 |
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
Lecture
- Part: Lectures with Professor Spengel at the University
– Exercise classes and small case studies
– Mock exam and Q&A
- 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
- Part: Lectures with Professor Spengel at the University
Additional Information
Evaluations
FSS 2024
- Evaluation for “TAX 470 Business and Corporate Taxation in Europe” (Lecture)
- Evaluation for “TAX 470 Business and Corporate Taxation in Europe” (Exercise)
- Evaluation for “TAX 470 Business and Corporate Taxation in Europe” (Case Study)
FSS 2023
- Evaluation for “TAX 470 Business and Corporate Taxation in Europe” (Lecture and Exercise)
- Evaluation for “TAX 470 Business and Corporate Taxation in Europe” (Case Study) – pending
FSS 2022
- Evaluation for “TAX 470 Business and Corporate Taxation in Europe” (Lecture)
- Evaluation for “TAX 470 Business and Corporate Taxation in Europe” (Case Study)
FSS 2021
- Evaluation for “TAX 470 Business and Corporate Taxation in Europe” (Lecture)
- Evaluation for “TAX 470 Business and Corporate Taxation in Europe” (Case Study)
FSS 2020
- Evaluation for “TAX 470 Business and Corporate Taxation in Europe” (Lecture)
- Evaluation for “TAX 470 Business and Corporate Taxation in Europe” (Case Study)
FSS 2019
- Evaluation for “TAX 470 Business and Corporate Taxation in Europe” (Lecture)
- Evaluation for “TAX 470 Business and Corporate Taxation in Europe” (Case Study)