Group Taxation

Aim
In the context of the lecture course Group Taxation, the tax law currently applying to domestic and international groups of companies is analysed and approaches to the continuing development of group taxation are discussed. Special attention is given to transfer pricing and intra-group profit allocation aswell as to the need for reform, resulting from the realisation of the Single European Market.

The lecture course contains two periods of instruction per week. Group work is carried our during the semester to practise applying the course material.

Structure

• Domestic Group Taxation
• International Group Taxation
• Allocation of Income and Assets
• Methods to Measure Group Tax Burden
• Tax Planning Considerations
• Reform Considerations

This event is not offered in the summer semester 2019.