International Business Taxation

TAX 630 for Master Students

Lecturer Prof. Dr. Christoph Spengel
Frequency Spring semester
Courses Lecture with an Exercise class
Language English
Form of Assessment Written Exam (70%)
Individual assignment and group presentation (30%)
Emilia Gschossmann, M.Sc.


For further information please contact Emilia Gschoßmann.

Course Details

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/TAX 510 is recommended. The course is taught in English and is thus also open to exchange students. It is accompanied by a case study assignment and one full-day seminar where students present and discuss their case study results.

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.

Course Structure

  • Learning Outcome

    • Understanding the principles of international taxation and the problem of double taxation
    • Assessing the different tax treatment of a domestic/foreign permanent establishment and domestic/foreign subsidiary
    • Analyzing the implications of transfer prices on the overall tax burden of multinational groups
    • Determining the optimal tax burden of multinational companies
  • Table of Contents

    1. International Taxation and Managerial Decisions
    2. Fundamentals of International Taxation
    3. Taxation of Cross-border Investments
    4. Allocation of Profits
    5. Proposals for Reforming Business Taxation within the EU
  • Lecture

    The majority of lectures takes place in February and March.

    Please refer to Portal2 for further information on the course dates.

  • Exercise

    During the second half of the semester, all participants are required to individually prepare a case study.

    The results are presented in groups within a one-day seminar.