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International Business Administration

International Business Taxation

Exam number: 6654

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 2018; every 3rd semester

Prerequisites: Basic knowledge of domestic business taxation required

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, tutorial etc.) 45 h; self-study: 135 h

Contact hours (per week in semester): 3

Methods and duration of examination:
Successful completion of the exam (120 min)

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):
The participants learn the basics of cross-border business taxation and aspects of cross-border tax planning. They gain the knowledge to tackle cross-border tax planning problems on their own. They become aware of the relevance of taxes in international tax planning and realize the limits of tax planning. They discuss critically the consequences of aggressive tax planning for firms and countries.

Contents of the module:
- Fundamentals of international business taxation 
- Taxations of cross-border investments 
- Allocations of profits 
- Proposals for reforming company taxation within the EU - International tax planning 

Teaching and learning methods:
Lecture and tutorials

Literature (compulsory reading, recommended literature):
Endres, D. and C. Spengel (2015), International Company Taxation and Tax Planning, Wolters Kluwer. 

Further information:
Registration in Moodle Viadrina required.