Principles of Business and International Taxation

Course Description:

The course is designed with a view to providing non-tax practitioners with a sound understanding of tax concepts and the ability to identify tax issues which arise in the context of structuring business entities and international business transactions. Rather than expanding on the tax law of a given jurisdiction, the course will concentrate on a structural analysis of the underlying issues and the panoply of solutions and approaches devised by various tax systems.

In addition, the course aims to provide the students with the conceptual framework of the techniques used in tax planning. The course covers the following subjects:

• Basic concepts of income taxation

• Calculating the tax base and liability

• Introduction to corporate taxation

• Tax aspects of corporate formation and distributions

• Taxation of corporate shareholders

• Tax aspects of financing business entities

• Introduction to international taxation and the structuring of international transactions

• Jurisdiction to tax under national tax law

• Double tax relief and double tax treaties

Credit Points:

5

Lecturer(s):

Steve Sorotzkin, Dr. Christian AltvaterDr. Marcus Mick, Dr. Torsten Engers 

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