| Detailed information |
| Pre-requisites |
KS Basics of Business Taxation
|
| Original study plan |
Bachelor's programme International Business Administration 2021W |
| Objectives |
The students have knowledge of consequences of business taxation in cross border cases and of methods for relief from double taxation. They can assess tax planning alternatives and know about transfer prices issues.
|
| Subject |
Clarification of the following basic terms will be covered:
- Double tax treaties – OECD and UN Model
- Transfer pricing guidelines
- EU tax harmonization and tax cooperation
- WTO, GATT and GATS tax and tariff rules
|
| Criteria for evaluation |
Student participation in solving cases in the classroom and as homework; written test at the end.
|
| Methods |
Analytic and problem-solving learning with case method.
|
| Language |
English |
| Study material |
Lang | Pistone | Schuch | Staringer | Rust | Kofler | Spies (Hrsg.), Introduction to European Tax Law on Direct Taxation; Lang, Introduction to the Law of Double Taxation Conventions.
|
| Changing subject? |
No |
