098344
Vorlesung
SoSe 13: Taxation of Cross-border Activity Income from a US-American Perspective (SB 3 und SB 7)
Stephen Utz
Kommentar
Course description
This course examines the basic treatment of cross-border business and investment activities under US-American tax law and a comparison with German tax treatment . The topics to be covered include rules on income source, on the taxation abroad of enterprises that maintain a business presence there, and on treaty-based relief from double taxation that might otherwise result under these rules. The course will stress the purposes of cross-border activity taxation and their relevance for interpreting national tax regimes and tax treaties.Course type
LectureExam
There will be a written final examination. Schließen4 Termine
Regelmäßige Termine der Lehrveranstaltung
Mi, 15.05.2013 10:00 - 14:00
Mi, 22.05.2013 10:00 - 14:00
Mi, 29.05.2013 10:00 - 14:00
Mi, 05.06.2013 10:00 - 12:00
Course description
This course examines the basic treatment of cross-border business and investment activities under US-American tax law and a comparison with German tax treatment . ... Lesen Sie weiter