[ 514INTAIBTU21 ] IK International Business Taxation

Workload Education level Study areas Responsible person Hours per week Coordinating university
3 ECTS B2 - Bachelor's programme 2. year Business Administration Michael Tumpel 2 hpw Johannes Kepler University Linz
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
On-site course
Maximum number of participants 40
Assignment procedure Assignment according to priority