|Prof. Dr. Christoph Spengel
|Lecture with an Exercise class
|Form of Assessment
Written Exam (70%)
Individual assignment and group presentation (30%)
The course is recommended for first year Master-level students with general knowledge in international taxation or second year Master-level students. The course is open to students enrolled in the Master in Management (MSc.) program as well as in the LLM program and others. There are no formal prerequisites, however knowledge of the contents of modules TAX 530 or TAX 520/
The course comprehensively covers basics of international company taxation, among such national tax law, double taxation conventions, primary and secondary EU law. The course elaborates on the tax consequences of domestic and cross-border investments in permanent establishments as well as corporations. The different methods for transfer pricing are examined and the relevant drivers of the effective tax burden on company level are analyzed.