Exam number: 6727
Semester: from 1st semester
Duration of the module: One semester
Form of the module (i.e. obligatory, elective etc.): Elective
Frequency of module offer: Each summer semester
Prerequisites: For the participation in the course solid knowledge of the international tax law is required, which in the best case was successfully gained by attending the course "international tax law with the emphasis on double taxation agreements" or otherwise with the book of Kudert "Internationales Steuerrecht - leicht gemacht".
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. Adrian Cloer
Name of the professor: Prof. Dr. Adrian Cloer
Language of teaching: English
ECTS-Credits (based on the workload): 6
Workload and its composition (self-study, contact time):
Contact time (lectures, tutorials etc.) 45 h; self study: 135 h
Contact hours (per week in semester): 3
Methods and duration of examination:
Credit points are achieved by preparing a presentation on the one hand, which is to be held and discussed during the block seminar, and on the other hand by successfully passing a final oral exam.
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 students know and understand the essence and meaning of tax avoidance and prevention methods in international tax law as well as the corresponding legal bases.
- Development of scientific questions
- Reading and understanding scientific texts
- Preparation of presentations
- Application of special presentation techniques
- Academic discourse and scientific discussion oral/written
Contents of the module:
The aim of the course is to give students an overview of the position of tax law in the legal system of the Federal Republic of Germany. Based on this, the legislative goals of tax law norms will be pursued, with special consideration of a well-founded methodology (interpretation), in order to identify unacceptable claims of tax law on this basis.
Teaching and learning methods:
Lectures, group work, presentations, discussions
Literature (compulsory reading, recommended literature):
Kudert "Internationales Steuerrecht – leicht gemacht".
Further literature will be announced during the course.
Registration in Moodle Viadrina required.