International Business Taxation (R-Module)
Exam number: 6717
Semester: from 1st semester
Duration of the module: One semester
Form of the module (i.e. obligatory, elective etc.): Elective
Frequency of module offer: Summer semester 2015; every 4th semester (for the last time in summer term 2017)
Prerequisites: Good knowledge in business taxation required.
We offer two alternative R-modules in the context of the T-Module International Business Taxation: This English R-module and the German R-module Aktuelle Entwicklungen im Internationalen Steuerrecht (exam no. 6651). You cannot combine these two R-modules. If you have already passed one R-module successfully you cannot join the other one within your MSc studies IBA. You cannot participate in both R-modules at the same time.
Applicability of module for other study programmes:
Obligatory or elective in other study programmes. For further information check regulations of the study programme.
Person responsible for module: Prof. Dr. Christina Elschner
Name of the professor: Dr. Stefan Trencsik
Language of teaching: English
ECTS-Credits (based on the workload): 6
Workload and its composition (self-study, contact time):
Contact time (Lecture, tutorial etc.) 45 h; self-study: 135 h
Contact hours (per week in semester): 3
Methods and duration of examination:
Preparation of a seminar paper, presentation of the paper and the discussion of the presentations of the other groups.
Emphasis of the grade for the final grade: Please check regulations of the study programme
Aim of the module (expected learning outcomes and competencies to be acquired):
Participants gain an in-depth knowledge of international business taxation issues. In the seminar papers they examine the view of the tax authorities (i. e. OECD and EU) and in the workshop the view of a tax consulting company (PwC). They learn to review academic literature, evaluate specific tax problems and scientific writing in the term paper.
- self organization in groups and development of the ability to work in teams
- time management before and during presentation/preparation of the paper
- preparation of written academic pieces
Contents of the module:
Current issues of the international business taxation, especially topics about
- the “Base Erosion and Profit Shifting” project (BEPS) of the OECD
- Authorized OECD Approach (AOA)
- Transfer pricing
- European law (i. e. state aid)
Teaching and learning methods:
Teamwork, presentation, discussion
Special features (e.g. percentage of online-work, practice, guest speaker, etc.):
Workshop in cooperation with PwC
Literature (compulsory reading, recommended literature):
Jacobs, Otto H. (2011), Internationale Unternehmensbesteuerung, München.
Registration in Moodle Viadrina required.