Courses available in English

Here, you can find an overview of all courses that are taught in English at our institute. All other courses refer mostly to German law and thus, are taught in German. Please refer to the German version of this site for further information.

Summer Term 2024

Veranstaltung
Business Taxation and Financial Decisions
Veranstaltungsart
Lecture, Exercise
Programm
Bachelor
ECTS
6
Lecturers
Dr. Michael Sixt (Rödl & Partner)
Simon Harst, M.Sc.
Turnus
Summer Term
Inhalt
Business Taxation is generally a highly complex area of law. Therefore, this course is not designed to understand a single country’s tax law in detail. Instead, the course provides a brief overview on how legal entities are taxed. The main objective inhere is to learn how taxes can affect investment opportunities. Choices deterring an investment decision may emerge from the legal form, loss offset rules or debt/equity financing. After this course, the students will be able to analyze investment projects and give recommendations regarding their feasibility. The course is not designed for students with a sole focus on taxation. It rather provides a valuable insight for scholars from the areas of finance and accounting.
Organisation
Please see the information in LSF for course details.
Veranstaltung
International Taxation
Veranstaltungsart
Lecture, Exercise
Programm
Master / MBR / PhD course
ECTS
6
Turnus
Summer Term
Verantwortliche bzw. Betreuer
Prof. Dr. Deborah Schanz, StB
Katharina Rapp, StB (EY)
Simon Harst
Inhalt
The aim of this course is to provide an introduction to international tax law and international tax planning. Starting with national tax law from Germany and the US, we broaden the national tax perspective and focus on cross-border transactions. We will discuss how a variety of business decisions, e.g. international investment and financing decisions, are influenced by taxes. Knowledge of domestic and international tax law is used to discuss practical problems and practice business decisions through case studies.Both corporate and personal income taxation are considered.
Basic concepts of international taxation, relief mechanisms of double taxation, especially OECD model treaties and German double taxation treatiesInbound and outbound taxation, international tax planning, taxation of subsidiaries and branches, international loss offset rules, international tax avoidance and anti-avoidance rules are covered.
Organisation
Please see the information in LSF for course details.

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