International Company Taxation

Aim
The aim of this lecture series is to teach the institutional basics of international company taxation. For this purpose, the lecture series consists of four parts. Part one deals with the role of taxation in business decision theory. Part two addresses fundamental elements of international company taxation. Part three presents essential tax planning aspects of cross-border company activities. The final part gives an overview of regulations regarding the allocation of profits and assets.

Having attended this lecture series, students

• know tax consequences that occur for international companies operating in different legal forms,
• know and are able to apply methods to avoid international double taxation, and are able to appreciate their economic effects,
• know essential types of cross-border company activities,
• are able to demonstrate tax consequences of business activities with varying degrees of taxable nexus taking both the inbound and outbound perspective (direct business, permanent establishment, subsidiary and partnership),
• are able to demonstrate tax consequences with respect to specific issues.

Accompanying exercise sessions are offered to give students concrete experience in applying the knowledge acquired during the lecture series.

This event is not offered in the summer semester 2019.