Course: Restructing Companies (5102-531)

Persons:

• Prof. Dr. Holger Kahle (verantwortlich)

Type of Course:

lecture with exercise

In-Class Hours Per Week:

2

Contents:

The lecture The Taxation of Corporate Restructurings deals with the taxation of restructurings and changes in the legal form of a company. The module also covers for example the international transfer of functions as well as the relocation of the place of business.

Literature:

Brähler, G.: Umwandlungssteuerrecht, 7. Auflage, Wiesbaden 2012.

Dötsch, E./Patt, J./Pung, A./Möhlenbrock, R.: Umwandlungssteuerrecht, 7. Auflage, Stuttgart 2012.

Klingebiel, J./Patt, J./Rasche, R./ Krause, T.: Umwandlungssteuerrecht, 3. Auflage, Stuttgart 2012.

Winkeljohann, N./Fuhrmann, S.: Handbuch Umwandlungssteuerrecht, Düsseldorf 2007.

Location:

Hohenheim

Module:

• 5102-530 Company Taxation 4 (compulsory)