Fundamentals of International Taxation
Full course description
This course introduces and explain the general principles and systems of taxation of corporate income both, in the Member States of European Union as well as in several other States, such as Brazil, Canada, USA etc. It aims to form the basis for future courses and to bring the students to a level that allows them to finish the LL.M program on ‘International and European Tax Law’ successfully. Amongst other topics, students will get acquainted with systems of corporate taxation; means of financing of an establishment and the corresponding limitations; alternative entities and corporate tax systems; corporate groups, consolidation and harmonization.