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| Detailed information |
| Pre-requisites |
KS Basics of Business Taxation
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| Original study plan |
Bachelor's programme International Business Administration 2025W |
| Learning Outcomes |
Competences |
Learning Outcomes
- Students will develop the theoretical knowledge and practical skills necessary to understand, apply, and evaluate the core principles of international business taxation cases.
- They will gain awareness of double taxation issues and the significance of its elimination for global business activities.
- Furthermore, students will be able to apply the OECD Model Tax Convention and specific Double Tax Treaties to resolve international tax cases.
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| Skills |
Knowledge |
Learning Outcomes
- Analyze and evaluate cross-border tax issues.
- Apply the OECD Model Tax Convention to real-world international tax cases.
- Demonstrate familiarity with key source materials and institutions (EU, OECD, WTO) relevant to international tax matters.
- Identify and understand the basic methods of transfer pricing.
- Explain the concept of permanent establishments and their implications for cross-border business transactions.
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Course topics:
- General aspects of international taxation
- Double tax treaties (OECD and UN Model)
- Transfer pricing
- EU tax harmonization and tax cooperation
- WTO, GATT, and GATS tax and tariff rules
Learning Outcomes
- Understand the fundamental principles of international taxation, including jurisdiction, nexus, and source rules, and the role of tax treaties in avoiding double taxation.
- Recognize the importance of international agreements and frameworks for tax harmonization.
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| Criteria for evaluation |
- Moodle Test: An online test (one case study) conducted via the Moodle platform. Students have 15 minutes to complete. A maximum of 6 points can be earned, which are added to the final exam score.
- Final Exam: An individual exam conducted via Moodle and Zoom, with the option to retake the exam in case of a negative result or scheduling conflicts (resit exam). The exam consists of up to 6 short case studies, and students have 75 minutes to complete it. A maximum of 60 points can be earned.
- Attendance Requirement: Students are allowed to miss a maximum of 2 sessions. If more sessions are missed, the course must be repeated.
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| Methods |
- Teacher-led presentations supported by slides and relevant literature.
- Collaborative development of content together with the students.
- Case-based methodology to develop solutions for practical scenarios.
- In-depth discussion and analysis of case studies.
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| Language |
English |
| Study material |
- Slides, including a collection of case studies with solutions
- OECD Model Tax Convention.
- Recommendations for additional reading
All materials are provided via Moodle.
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| Changing subject? |
No |
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