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Internationale Betriebswirtschaftslehre

Taxation in Europe

Exam number: 3370

Semester: from 4th semester (Schwerpunktbildung)

Duration of the module: One semester

Form of the module (i.e. obligatory, elective etc.): Elective

Frequency of module offer: Each winter semester

Prerequisites: Grundlagenausbildung should be completed. Basic knowledge of taxation (German tax law or tax rules in any other country) recommended. Maximum of participants: 15

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: Prof. Dr. Christina Elschner

Language of teaching: English

ECTS-Credits (based on the workload): 6

Workload and its composition (self-study, contact time):
Contact time (lecture, tutorials, seminar etc.) 33,75 h; self-study: 146,25 h

Contact hours (per week in semester): 3

Methods and duration of examination:
Seminar paper (10 pages) and presentation

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):
After this course you should have a good overview on how individuals and firms are taxed in the EU Member States. You should be able to describe the main concepts to tax individual and business income, to explain how tax rules are designed to achieve socially desirable outcomes, to explain how taxes affect individual and firm behaviour, to discuss pros and cons of tax rules. In addition you learn to write scientific papers with a tax background and to present and discuss papers.
Acquired Skills:
- Erarbeitung wissenschaftlicher Fragestellungen
- Beschaffung von Informationen und Literatur
- Lesen und Verstehen wissenschaftlicher Texte

Contents of the module:
This course gives an introduction to the domestic and cross-border taxation of individuals and firms in the European Union. The focus is on the concepts and principles of taxation which are found in all Member States. By considering the main tax rules in all 27 EU Member States we study how theoretical tax concepts are applied in practice. Taxes covered are income taxes (personal and corporate income tax, business taxes) and taxes on capital (wealth tax, real estate tax).
Overall topics of the seminar papers: business taxation: impact of taxation on organizational form decision, financing decision, profit distribution; taxation of employees; taxation of private investments, cross-border business taxation.

Teaching and learning methods:
Lecture, working in (small) groups, seminar paper, presentations, discussions

Special features (e.g. percentage of online-work, practice, guest speaker, etc.):
Guest speaker

Literature (compulsory reading, recommended literature):
IBFD, Tax Research Platform, Database
Additional literature will be announced in the lecture.

Further information:
Registration in Moodle Viadrina required.