- Students can fully and correctly understand tax issues and identify the relevant legal issues (k2, k3).
- Students can solve complex international tax cases in a structured and comprehensible manner and evaluate various alternative courses of action and their tax implications (k4, k5).
- Students are able to prepare a well-founded seminar paper on a cross-border tax case based on comprehensive research and the evaluation of laws, administrative practice, case law and literature (k5, k6).
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- Students will be familiar with the key national and treaty provisions on international tax law, including the relevant European principles.
- Students have knowledge of current developments and trends in international tax law.
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