TAX 661: Case Studies in International Tax Planning
Contents
- International Tax Planning and Tax Structuring using Financing Companies in the case of Outbound Investment
- International Tax Planning and Tax Structuring using Financing Companies in the case of Inbound Investment
- International Tax Planning and Tax Structuring concerning the German „Zinsschranke“ (Thin-Cap-Rule) and other foreign Anti-Avoidance-Rules
- International Tax Planning and Tax Structuring especially considering the Reorganization Tax Act
- International Tax Planning and Tax Structuring especially considering Qualification Conflicts
Learning outcomes
The students learn how to apply their skills in basic taxation on practical cases. The students get a deeper insight into the basics of the most important areas in international tax planning and tax structuring. The students learn how to implement their theoretical knowledge into practical scenarios. Thereby special attention is paid to the application of the wording of law – especially using inaccuracies in law. The students learn to develop international tax planning and tax structuring ideas across different types of taxes.
Necessary prerequisites
–
Recommended prerequisites
Knowledge of contents of Module TAX 630
| Forms of teaching and learning | Contact hours | Independent study time |
|---|---|---|
| Lecture | 2 SWS | 9 SWS |
| ECTS credits | 4 |
| Graded | yes |
| Workload | 120h |
| Language | English |
| Form of assessment | Written exam (45 min) |
| Restricted admission | no |
| Further information | – |
Examiner Performing lecturer |  | Prof. Dr. Christoph Spengel Prof. Dr. Michael Schaden |
| Frequency of offering | Spring semester |
| Duration of module | 1 semester |
| Range of application | M.Sc. MMM, M.Sc. WiPäd, M.Sc. VWL, M.Sc. Wirt. Inf., LL.M. |
| Preliminary course work | – |
| Program-specific Competency Goals | CG 1 |
| Course outline | Taxation of cross-border investment: fundamental rules for multinational investors Case study #1: Choice of legal entity and source of finance from the perspective of a German investor Case study #2: Cross-border intra-group financing in selected Member States Case study #3: Tax optimization by means of financial intermediaries Case study #4: Tax optimization and effective tax rate Discussion on European tax harmonization |