International Tax Planning (21380), International Taxation (21007)
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Team
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Prof. Dr. Sebastian Eichfelder
M.Sc. Jonas David Knaisch
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Documents
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E-Learning
Further information about e-Learning
The enrolment key will be communicated during the first lecture.
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Qualification Targets
The students
- become aware of basic problems and terms of international taxation,
- attain knowledge on international tax regulations,
- learn how to take into account taxation in international business transactions and how to measure tax burdens,
- gain knowledge of international tax planning strategies,
- learn how investment and financing decisions are affected by profit taxation.
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Course Contents
- Basic principles and terms of business taxation
- Measurement of tax burdens
- Double tax conventions; OECD Model Convention
- Transfer pricing guidelines
- European principles and regulations of profit taxation
- International tax planning and profit shifting
- Taxation of multinational firms and cross-border investments
- Taxation of international mergers and acquisitions
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Time / Room
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Monday, 17:00 - 19:00 / Building 22A-013 (odd week)
Friday, 09:00 - 11:00 / Building 03-106 (weekly)
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Lecture/Tutorial
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| Day |
Date |
Lecture (L) /Tutorial (T) |
| Friday |
18.10.2019 |
L1 |
| Monday |
21.10.2019 |
L2 |
| Friday |
25.10.2019 |
L3 |
| Friday |
01.11.2019 |
L4 |
| Monday |
04.11.2019 |
L5 |
| Friday |
08.11.2019 |
L6 |
| Friday |
15.11.2019 |
L7 |
| Monday |
18.11.2019 |
L8 |
| Friday |
22.11.2019 |
L9 |
| Friday |
29.11.2019 |
L10 |
| Monday |
02.12.2019 |
L11 |
| Friday |
06.12.2019 |
L12 |
| Friday |
13.12.2019 |
L13 |
| Monday |
16.12.2019 |
T1 |
| Friday |
20.12.2019 |
T2 |
| Friday |
10.01.2020 |
T3 |
| Monday |
13.01.2020 |
T4 |
| Friday |
17.01.2020 |
T5 |
| Friday |
24.01.2020 |
T6 |
| Monday |
27.01.2020 |
T7 |
| Friday |
31.01.2020 |
T8 (including question hour) |
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Assessments/Exams/Credits
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Written final exam (60 min)
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Recommended Literature
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Schreiber, U. (2013), International Company Taxation: An Introduction to the Legal and Economic Principles, Springer: Berlin Heidelberg.
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Schanz, D., Schanz, S. (2011), Business Taxation and Financial Decisions, Springer: Berlin Heidelberg.
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Scholes, M.S., Wolfson, M.A., Erickson, M., Maydew, E.L., Shevlin, T. (2014), Taxes and business strategy, 5th Edition, Prentice Hall.
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