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International Law and Taxation

Module name (EN):
Name of module in study programme. It should be precise and clear.
International Law and Taxation
Degree programme:
Study Programme with validity of corresponding study regulations containing this module.
International Management, Master, ASPO 01.10.2011
Module code: MAIM-220
SAP-Submodule-No.:
The exam administration creates a SAP-Submodule-No for every exam type in every module. The SAP-Submodule-No is equal for the same module in different study programs.
P420-0286
Hours per semester week / Teaching method:
The count of hours per week is a combination of lecture (V for German Vorlesung), exercise (U for Übung), practice (P) oder project (PA). For example a course of the form 2V+2U has 2 hours of lecture and 2 hours of exercise per week.
6V (6 hours per week)
ECTS credits:
European Credit Transfer System. Points for successful completion of a course. Each ECTS point represents a workload of 30 hours.
9
Semester: 2
Mandatory course: yes
Language of instruction:
English
Assessment:
Written examination and/or student presentation

[updated 20.03.2010]
Applicability / Curricular relevance:
All study programs (with year of the version of study regulations) containing the course.

MAIM-220 (P420-0286) International Management, Master, ASPO 01.10.2011 , semester 2, mandatory course
Workload:
Workload of student for successfully completing the course. Each ECTS credit represents 30 working hours. These are the combined effort of face-to-face time, post-processing the subject of the lecture, exercises and preparation for the exam.

The total workload is distributed on the semester (01.04.-30.09. during the summer term, 01.10.-31.03. during the winter term).
90 class hours (= 67.5 clock hours) over a 15-week period.
The total student study time is 270 hours (equivalent to 9 ECTS credits).
There are therefore 202.5 hours available for class preparation and follow-up work and exam preparation.
Recommended prerequisites (modules):
None.
Recommended as prerequisite for:
Module coordinator:
Prof. Peter Schorr
Lecturer:
Prof. Dr. Holger Buck
Prof. Dr. Barbara Weitz
Prof. Peter Schorr


[updated 20.03.2010]
Learning outcomes:
This three-part lecture course aims to teach students about the international taxation regulations and competition law that forms the framework for cross-border economic operations. Students will also acquire an overview of European corporate structures and of selected company structures found in the most important countries trading with Germany. Students will learn about the practical aspects of selected international agreements including the negotiation and structuring of international contracts.

[updated 20.03.2010]
Module content:
1. International competition law:
Conflicts in competition law, European and international protection of industrial property rights, unfair cross-border competition (particularly internet-based business activities)
 
2. Companies and international contracts:
Societas Europea (SE), EEIG and important foreign corporate structures, selected transnational agreements
 
3. International tax:
Inbound and outbound activities, profit allocation, taxation of business entities (permanent establishments)

[updated 20.03.2010]
Teaching methods/Media:
Lecture, exercises based on selected cases and agreements, and, possibly, student presentations

[updated 20.03.2010]
Recommended or required reading:
- Wulf Döser, Vertragsgestaltung im internationalen Wirtschaftsrecht, Beck München, 2001
- Jürgen Schwappach, EU-Rechtshandbuch für die Wirtschaft, 2. Auflage, Beck München, 1996
- Volker Breithecker/Ralf Klapdor: Einführung in die Internationale Betriebswirtschaftliche Steuerlehre, 2. Auflage, Erich Schmidt Bielefeld, 1999
- Gerd Rose: Grundzüge des internationalen Steuerrechts, 5. Auflage, Erich Schmidt Bielefeld, 2003

[updated 20.03.2010]
 
[Fri Apr 26 23:24:00 CEST 2024, CKEY=iilat, BKEY=imm, CID=MAIM-220, LANGUAGE=en, DATE=26.04.2024]