This module conveys the abilities and knowledge which are required for the independent resolving of complex international problems of cross-border tax effects on business decisions and tax planning. Learning and using the method of international business taxation is the main feature of this module, allowing the students to independently carry out complex projects within international tax planning even with constantly changing tax law. After completing this module, the students will be able to analyse cross-border situations with reference to tax law and economics as well as to systematically solve and appropriately assess new problems. 

An overview of international taxation, international tax burden comparisons, the influence of taxes on the valuation of multinational companies, taxation of international mergers and acquisitions, transfer pricing and international sales tax planning.

Language: German or English

Total workload: 150

Module duration: One semester

Module frequency: Every fall semester

Prerequisites: None, however participation in the previous module “Tax Effects and Tax Planning” is strongly advised.