3403713: International taxation

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Semester:WS 12/13
Scheduled in semester:1
Semester Hours per Week / Contact Hours:27.0 L / 20.5 h
Self-directed study time:69.5 h

Module coordination/Lecturers


Master's degree programme in Banking and Financial Management (01.10.2008)


The Economics of Taxation
> Theory of Optimal Taxation
> Taxation and Saving Decisions
> Taxation and Investment Decisions
> Taxes and Capital Structure

Learning Outcomes

The course of International Taxation provides a comprehensive understanding of the impact of taxation on saving and investment decisions as well as the impact on capital structures. After completion of the course, the students are familiar with the fundamentals of the economics of taxation to the extent that they can explain the influence of taxation on investment and financing decisions.


Lectures Method

Interactive lecture with cases.


The lecture materials, examples, and illustrations of facts relating to the exercises as well as possible further materials including selected literature are available on the Hochschulforum. Additionally, all the recommended literature is accessible at the library.

Exam Modalities

Part with 45 minutes editing time (40% of module grade) in the written exam and presentation (either this or the other lecture; 20% of module grade).


18.10.201209:00 - 16:30H4
19.10.201209:00 - 16:30S3
20.10.201209:00 - 16:30H4