Course: International Taxation (5102-522)

Persons:

• Prof. Dr. Holger Kahle (verantwortlich)

Type of Course:

lecture with exercise

In-Class Hours Per Week:

2

Contents:

The lecture International Taxation deals with the basics of international taxation. This concerns the German unilateral rules regarding international taxation as well as double tax agreements. The lectures deal with the taxation of investments of foreigners in Germany (inbound) as well as investments of German companies abroad (outbound). Special attention is given to contemporary issues in international taxation, especially the judicature of the European Court of Justice regarding the taxation in Europe. The more theoretical oriented lectures are supplemented by case studies.

Literature:

Brähler, G.: Internationales Steuerrecht, 7. Aufl., Wiesbaden 2012.

Jacobs, O. H.: Internationale Unternehmensbesteuerung, 7. Aufl., München 2011.

Scheffler, W.: Internationale betriebswirtschaftliche Steuerlehre, 3. Aufl., München 2009.

Schreiber, U.: Besteuerung der Unternehmen, 3. Auflage, Berlin/Heidelberg 2012.

Location:

Hohenheim

Module:

• 5102-520 Business Taxation 3 (compulsory)