International Tax Planning (21380), International Taxation (21007)

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 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

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.