International Taxation of Individuals and Legal Entities
International Taxation of Individuals and Legal Entities
Modulleitung
Studiengänge
Masterstudiengang Finance (MSc FI 20)
(01.09.2020)
Masterstudiengang Innovative Finance (MSc IF)
(01.09.2024)
Inhalt
- Introduction to International and European Tax Policy and Tax Standards
- Principles of national and international taxation of individuals
- Introduction to taxation of individuals and legal entities in selected jurisdictions: FL, AT, CH, DE
- Application of International Double Tax Treaties to individuals and legal entities
- Application of Exchange of Information and Mandatory Disclosure Obligations under EU-DAC 6
- International Tax Planning, Investment and Wealth Management Hubs: BM, BS, CH, HK, IRL, LU, SG
- Input Statements by Liechtenstein financial service providers
- Case studies: International Tax Planning of individuals and legal entities incl. MNE (Apple, Nike)
Lehrmethode
Interactive lecture
Lernergebnisse
After successful completion of this module, students
- are familiar with the basic economic and legal principles in national and international taxation and can apply them;
- understand the impact of international taxation in an Integrated and Globalised world on politics, consumers and investors;
- have at their disposal comprehensive knowledge of national, international and European taxation regarding the development, investment and succession of assets and also with regard to asset investments and structures;
- understand the institutional aspects of international tax standards and the respective multinational institutions, like the BEPS-Inclusive Framework and the Global Forum on Exchange of Tax Information;
- are familiar with tax planning schemes used by multinational entities.
Prüfungsmodalitäten
see lecture(s) within the module