International Business Taxation

This lecture covers the fundamentals of international tax law. Building upon a basic understanding of national tax law as well as the core principles of EU law, the course outlines the fundamental concepts underlying double taxation and explores both unilateral and bilateral methods for its avoidance.

Course Content

1. Introduction to International Tax Law
2. European Union Law
3. Taxing Rights / Connecting Factors (Anknüpfungstatbestände)
4. Double Taxation
5. Foreign Tax Act & Controlled Foreign Corporation Rules (Außensteuerrecht)
6. Foreign Employment Directive (Auslandstätigkeitserlass) & Parent-Subsidiary Directive
7. Cross-Border Corporate Activities
8. International Tax Planning – Case Studies: Apple and Google

Examination Details (acc. to Master's Examination Regulations)

At the end of the winter semester (main examination period), a 60-minute written exam covering the lecture material will be offered. Successful completion earns 4.5 ECTS credits. A re-examination under the same conditions will take place at the beginning of the summer semester.

Recommended Reading

1. EUROPA-RECHT, 29th ed., dtv-Verlag, 2024.
2. Wilke, Kay-Michael: Fallsammlung Internationales Steuerrecht, 15th ed., Herne/Berlin, 2023.
3. Brähler, Gernot: Internationales Steuerrecht, 8th ed., Wiesbaden, 2014.
4. Streinz, Rudolf: Europarecht, 12th ed., Heidelberg, 2023.
5. Holthaus, Jörg; Kierspel, Andreas; Kadach, Sophie: Internationales Steuerrecht – Steuerseminar, 6th ed., Achim, 2019.
6. Geiger, Rudolf; Khan, Daniel-Erasmus; Kotzur, Markus: Vertrag über die Europäische Union und Vertrag über die Arbeitsweise der Europäischen Union – EUV/AEUV – Kommentar, 7th ed., Munich, 2023.

Note on Textbooks & Materials: Current statutory texts for tax law and EU law are required for this course. The following collection is recommended:

• NWB Verlag: Wichtige Steuergesetze, 79th edition, 2026.