Company Taxation in the European Union

Aim
The "Company Taxation in the European Union" lecture takes place during the winter semesters. Though primarily this course is offered for the international students, interested German students are also welcome to attend.

The lecture material covers an overview of the corporate taxation systems in the EU, as well as the relevant legislations. The main focus of the course would be on the tax harmonization in Europe and in particular the proposed concept of common consolidated corporate tax base (CCCTB).

After attending the course, students should be able to understand; the different characteristics of the company taxation among EU member states, the effects of the European court's rulings on the tax planning opportunities of firms, also the influence of taxation on the operation of the corporations in the EU.

Lectures would be held twice a week and the oral exam would be in English.

Structure

• Basic concepts of domestic taxation in Germany and other EU member states
• Basic terms and concepts of international taxation
• Taxation in the European Union

This event is not offered in the summer semester 2019.