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Tax Video Library

Welcome to the Tax Video Library. Our animated explainer videos provide an overview of basic concepts and principles of national and international (corporate) taxation. The short videos cover topics consolidated from our Bachelor’s and Master’s courses and allow for a cross-curricular use. They supplement face-to-face teaching with digital elements and allow for a place and time independent availability of lecture content.


Fundamentals of Taxation

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  • Objectives of Income Taxation

    The video explains the guiding principles of income taxation and its social and economic goals.

  • Types of Taxes

    The video explains different types of taxes and how they can be classified.

  • Ideal Tax System

    The video explains what an ideal tax system would look like and its underlying principles of taxation.

  • Elements of a Tax

    The video explains the core elements of a tax, namely the tax base and the tax rate thereby distinguishing between different types of tax rates.

  • Income Tax Collection

    The video explains different methods of collecting income taxes, namely, tax assessment through tax returns and taxation at source via withholding taxes.

Business Taxation

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  • Taxation of a Sole Proprietorship

    The video explains the taxation of a business conducted in the legal form of a sole proprietorship.

  • Taxation of a Corporation

    The video explains the taxation of a business conducted in the legal form of a corporation.

  • Taxation of a Partnership

    The video explains the taxation of a business conducted in the legal form of a partnership.

  • Taxation of a Subsidiary

    The video explains the tax treatment of a subsidiary located domestically or abroad.

  • Taxation of a Permanent Establishment

    The video explains the tax treatment of a permanent establishment located domestically or abroad.

  • Group Taxation

    The video explains the concept of group taxation and the differences from the separate entity approach.

  • Taxation of Intercompany Dividends

    The video explains the taxation of intercompany dividends.

  • Overview of Corporate Tax Systems

    The video provides an overview of different corporate tax systems.

  • Double Taxation Avoiding Corporate Tax Systems

    The video provides an overview of corporate tax systems that avoid double taxation of a corporation and its shareholders.

  • Double Taxation Reducing Corporate Tax Systems

    The video provides an overview of corporate tax systems that reduce double taxation of a corporation and its shareholders.

  • Local Business Taxes

    The video explains the concept of local business taxation, the computation of local business profits and the rationale behind the differences in local tax rates.

Income Determination & Interaction with Accounting

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  • Determination of Taxable Profits

    The video explains the relation between tax accounting and financial accounting. It focuses on important modifications and adjustments for tax purposes.

  • Tax Treatment of Losses

    The video explains the tax treatment of losses.

  • Taxation of Capital Gains

    The video explains the taxation of capital gains and potentially applicable preferential treatments.

  • Deferred Taxes

    The video explains the concept of deferred taxes that accounts for timing differences between recognizing income and expenses for accounting and tax purposes.

International Taxation

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  • Taxation of Cross-border Investments

    The video provides an overview of the taxation of cross-border investments.

  • Credit Method to Relief International Double Taxation

    The video explains the tax credit method as a means of avoiding or reducing international double taxation.

  • Exemption Method to Relief International Double Taxation

    The video explains the exemption method as a means of avoiding international double taxation.

  • Capital Import Neutrality and Capital Export Neutrality

    The video explains two neutrality principles in international taxation, namely, capital import neutrality (CIN) and capital export neutrality (CEN), and how these can be established by double taxation relief methods.

  • Tax Treaties

    The video explains the purpose and function of a tax treaty.

Tax Planning

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  • Tax Strategies

    The video provides an overview of the three main tax strategies – tax planning, tax avoidance and tax evasion – and evaluates their legality and legitimacy.

  • Net Present Value

    The video explains the concept of net present value (NPV) for assessing corporate investment decisions.

  • Impact of Taxes on the Net Present Value

    The video explains the impact of taxes on the net present value (NPV) and the consequences for corporate investment decisions.

  • Introduction to Financing

    The video provides an overview of the basic financing options available to a business.

  • Tax Implications of Equity Financing

    The video explains the tax implications of equity financing.

  • Tax Implications of Debt Financing

    The video explains the tax implications of debt financing.

  • Intercompany Transactions and Transfer Pricing

    The video explains the role of intercompany transactions and transfer pricing in tax planning.


Recap on the Tax Video Library Project

This video presents a short recap on the project of the creation of the tax video library. It summarizes the project and briefly introduces the involved project members. The video was created by the student assistants in honor of the project and, therefore, deserves the special place of the final chapter of our tax video library.


Contact

Please do not hesitate to contact us if you have any questions or feedback.

We would like to thank our former colleague Dr. Leonie Fischer and our former student assistants, who contributed significantly to the success of the project.

Inga Schulz, M.Sc.

Inga Schulz, M.Sc.

E-Mail:             schulzmail-uni-mannheim.de

Address:       Universität Mannheim
                            Schloss Ostflügel
                            68131 Mannheim

Room:                O 244

Phone:            +49 (0) 621 – 181 1701

Sarah Winter, M.Sc.

Sarah Winter, M.Sc.

E-Mail:              swintermail-uni-mannheim.de

Address:       Universität Mannheim
                            Schloss Ostflügel
                            68131 Mannheim

Room:               O 247

Phone:            +49 (0) 621 – 181 1708

Funding

The project to create the Tax Video Library was funded by the Stiftung Innovation in der Hochschullehre.