International Taxation (21007)

Team

Prof. Dr. Sebastian Eichfelder

Dipl.-Kffr. Nadine Kalbitz

Documents

E-Learning

Further information about e-Learning

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.

Course Contents

• Basic principles and terms of business taxation
• Measurement of tax burdens
• Double tax conventions; OECD Model Tax Convention
• Transfer pricing guidelines
• European principles of profit taxation
• International tax planning and profit shifting
• Taxation of multinational firms and cross border investments
• Taxation of international mergers and acquisitions

Time / Room

Friday, 01:00 - 03:00 pm / Building 22A-218

Lecture / Tutorial

Assessments/Exams/Credits

Written final exam (60 min), 6 CP

Schreiber, U. (2013), International Company Taxation: An Introduction to the Legal and Economic Principles, Springer: Berlin Heidelberg.

Schanz, D., Schanz, S. (2011), Business Taxation and Financial Decisions, Springer: Berlin Heidelberg.