Fundamentals in International Taxation
| Module: | Unternehmensbesteuerung III |
|---|---|
| Lecturer: | JProf. Dr. Max Pflitsch |
| Scope / Credits: | 4 SWS / 7,5 Credits |
| Course type: | Lecture and exercise |
| Language: | English |
| Date and place: | tba |
| Beginning: | tba |
| Exam: | Written exam (90 minutes) |
Contents overview
The English-language course "Fundamentals in International Taxation" aims to familiarize students with the legal and economic foundations of international corporate taxation. The focus is on demonstrating how taxes, particularly income taxes, influence the investment and financing decisions of multinational enterprises and identifying the key factors shaping tax planning strategies.
Accordingly, the course covers various business concepts essential for understanding the economic role of taxation in these companies (e.g., net present value, effective tax rate, double taxation). Additionally, different practically relevant tax planning models are critically discussed and analyzed from an economic perspective (e.g., transfer pricing models, transactions, permanent establishments, and loss utilization). The course also addresses mechanisms to prevent aggressive tax planning, such as thin capitalization rules and controlled foreign corporation rules.