Otto-von-Guericke-Universität Magdeburg

 
 
 
 
 
 
 
 

International Tax Planning (21380), International Taxation (21007)

Team

Prof. Dr. Sebastian Eichfelder

M.Sc. Jonas David Knaisch

Documents

E-Learning

Further information about e-Learning

The enrolment key will be communicated during the first lecture.

 
Qualification Targets

The students

  • become aware of basic problems and terms of international taxation,
  • attain knowledge on international tax regulations,
  • learn how to take into account taxation in international business transactions and how to measure tax burdens,
  • gain knowledge of international tax planning strategies,
  • learn how investment and financing decisions are affected by profit taxation.

 
Course Contents
  • Basic principles and terms of business taxation
  • Measurement of tax burdens
  • Double tax conventions; OECD Model Convention
  • Transfer pricing guidelines
  • European principles and regulations of profit taxation
  • International tax planning and profit shifting
  • Taxation of multinational firms and cross-border investments
  • Taxation of international mergers and acquisitions

Time / Room

  Monday, 17:00 - 19:00  / Building 22A-013 (odd week)

Friday, 09:00 - 11:00  / Building 03-106 (weekly)

Lecture/Tutorial

 
Day Date Lecture (L) /Tutorial (T)
Friday 18.10.2019 L1
Monday 21.10.2019 L2
Friday 25.10.2019 L3
Friday 01.11.2019 L4
Monday 04.11.2019 L5 
Friday 08.11.2019 L6
Friday 15.11.2019 L7
Monday 18.11.2019 L8
Friday 22.11.2019 L9
Friday 29.11.2019 L10
Monday 02.12.2019 L11
Friday 06.12.2019 L12
Friday 13.12.2019 L13
Monday 16.12.2019 T1
Friday 20.12.2019 T2
Friday 10.01.2020 T3
Monday 13.01.2020 T4
Friday 17.01.2020 T5
Friday 24.01.2020 T6
Monday 27.01.2020 T7
Friday 31.01.2020 T8 (including question hour)

Assessments/Exams/Credits

Written final exam (60 min)

   

Recommended Literature

 Schreiber_International_Taxation

 

Schreiber, U. (2013), International Company Taxation: An Introduction to the Legal and Economic Principles, Springer: Berlin Heidelberg.

 Springer_Schanz_Taxation

 

Schanz, D., Schanz, S. (2011), Business Taxation and Financial Decisions, Springer: Berlin Heidelberg.

 cover-taxes and business strategy scholes
 
Scholes, M.S., Wolfson, M.A., Erickson, M., Maydew, E.L., Shevlin, T. (2014), Taxes and business strategy, 5th Edition, Prentice Hall.
Letzte Änderung: 10.10.2019 - Ansprechpartner: Webmaster