4707565: International Taxation: Enterprises, Structures and Individuals - Exercise

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Semester:SS 19
Scheduled in semester:6
Semester Hours per Week / Contact Hours:30.0 L / 22.5 h
Self-directed study time:37.5 h

Module coordination/Lecturers


Bachelor's degree programme in Business Administration (01.09.2012)


  • Introduction
  • National and international company taxation: Liechtenstein, Austria, Germany and Switzerland
  • Corporate tax systems
  • Choice of legal structure and financing
  • Coporate tax ratio
  • International company taxation: Direct businesses, permanent business establishments, subsidiaries
  • International tax planning: wealth structures
  • International tax planning: Financial instruments
  • European tax law


    • Acquire basic knowledge of company taxation, especially the taxation of corporations, business partnerships, loss carryforwards and balance tax law in Liechtenstein, Germany, Austria, Switzerland.
    • Know the main features of different corporate tax systems, analyse advantages and disadvantages of certain legal forms and types of financing.
    • Know the main features of European Tax Law, especially in the light of European legislation, the sphere of the fundamental freedoms as well as the current jurisdiction.
    • Have profound basic knowledge about tax planning and its interplay in crossborder-issues. The students are able to utilise the different tax planning instruments for international tax planning, particularly holding and finance companies, foundations, trusts as well as financial instruments. By means of case studies the advantageousness of the studied instruments is illustrated and analysed further.
    • Understand the field of application for the respective group taxation systems, or the rules for corporations in Germany.
    • Calculate and evaluate the case studies regarding taxation of direct business, permanent business establishments, subsidiaries, and subsidiary capital companies in Liechtenstein, Austria, Germany and Switzerland, applying the respective national provisions and considering double taxation agreements.


- Jacobs, Otto: Internationale Unternehmensbesteuerung: Deutsche Investitionen im Ausland. Ausländische Investitionen im Inland, 8. Auflage, München: C.H. Beck, 2016
- Jacobs, Otto H./Scheffler, Wolfram/Spengel, Christoph (Hrsg.): Unternehmensbesteuerung und Rechtsform: Handbuch zur Besteuerung deutscher Unternehmen, 5. Auflage, München: C.H. Beck, 2015.
- Beiser, Reinhold: Steuern: Ein systematischer Grundriss, 14. Auflage, Wien: Facultas, 2016
- Doralt, Werner: Steuerrecht 2016/2017, 18. Auflage, Wien: Manz, 2016.
- Mäusli-Allenspach, Peter/Oertli, Matthias: Das schweizerische Steuerrecht: Ein Grundriss mit Beispielen, 8. Auflage, Bern: Cosmos, 2015
- Scheffler, Wolfram: Besteuerung von Unternehmen I: Ertrag-, Substanz- und Verkehrsteuern, 13. Auflage, Heidelberg: C.F. Müller, 2016
- Scheffler, Wolfram: Internationale betriebswirtschaftliche Steuerlehre, 3. Auflage, München: Vahlen, 2011
- Terra, Ben J. M./Wattel, Peter J.: European Tax Law, 6th edition, Alphen aan den Rijn: Kluwer Law International, 2012

Exam Modalities

  • presentation
  • case
  • discussion