5306585: International Taxation: Enterprises, Structures and Individuals

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Semester:SS 22
Scheduled in semester:6
Semester Hours per Week / Contact Hours:60.0 L / 45.0 h
Self-directed study time:135.0 h

Module coordination/Lecturers


Bachelor's degree programme in Business Administration (01.09.2012)


  • Introduction
  • National and international business taxation
  • Corporate tax systems
  • Choice of legal structure and financing
  • Corporate tax rate
  • International business taxation: direct business, production sites, subisidiaries
  • International tax planning: wealth structures
  • International tax planning: financial instruments
  • European tax law


    • Know the basics of national and international busines taxation, group taxation, international tax planning together with companies, wealth structures and financial instruments, as well as European tax law
    • Understand connections between various business taxation models and the tax planning instruments in Liechtenstein, Germany, Austria and Switzerland
    • Calculate the tax burdens of companies in accordance with the respective national tax law, while also considering double taxation agreements
    • Analyse the fields of application and the boundaries of particular tax planning strategies
    • Solve cross-border cases based on a schema
    • Evaluate various tax planning strategies and their effects on the tax burdens
    • Know the sources of national and international tax law of the four German-speaking countries, are capable of reproducing the central concepts of national and international tax law in adequate terminology
    • Understand the connections between the particular tax legislation and the double taxation agreements
    • Apply the rules of the respective national and international tax law in case studies
    • Derive solutions and decision recommendations from the different laws; compare rulings of the different national tax laws
    • Solve cross-border issues, actively applying relevant legal provisions of the respective national tax law, as well as rulings in the double taxation agreements
    • Evaluate the calculated tax burdens
    • Listen attentively to the letures and internalise points made by their fellow students.
    • Work on the solutions of case studies, present and discuss the solutions worked out together, cooperate with the other students in the group
    • Assess the other solutions presented, evaluate them in relation to their own solution, evaluate specific laws regarding their effect on the taxation in certain circumstances
    • Stand up for and defend their own solutions in the light of remarks and critics
    • Not a focus in this module

Admission Requirements

Out of the module "Steuern"

  • Introduction into taxation
  • Tax systems: Liechtenstein, Germany, Austria, Switzerland
  • Solution schemes and interplay: national and international taxation.
  • National and international tax law: Liechtenstein, Germany, Austria, Switzerland
  • Case studies: Taxation of legal persons and legal entities (Liechtenstein, Germany, Austria, Switzerland)
  • Comparative Analysis of tax systems
  • Application of double taxation agreements


Prerequsites to registering in the module:
- Successful completion of English I
- Successful completion of further modules from the first year of studies with a value of 45 ECTS.