096371
Lecture
SoSe 16: Taxation of Internationally Active Enterprises
Stephen Utz
Information for students
Diese Lehrveranstaltung ist keine Pflichtveranstaltung. Für einen Modulabschluss ist jedoch eine regelmäßige Teilnahme notwendig. close
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Course Description:
This course offers an overview of the tax treatment of internationally active enterprises, primarily from a US-American perspective but also with reference to German tax law and to the Germany-USA Double Tax Treaty. Because the USA is a common-law jurisdiction, courts have interpreted the tax code in a manner that contributes significantly to its content. Despite that, a comparison of the resulting tax regime with that of Germany reveals many common features. Tax treaties now often displace the unilateral international tax rules of individual nation states. Both the unilateral and treaty aspects of US-American and German tax rules for cross-border business activity will be selectively surveyed. The taxation by the USA and Germany of their residents’ economic activities abroad is also covered.Course Type:
LectureCourse Registration:
Please register via Campus ManagementFrequency:
The course will be held in every summer semester. close10 Class schedule
Regular appointments
Tue, 2016-05-10 12:00 - 14:00
Tue, 2016-05-17 12:00 - 14:00
Tue, 2016-05-24 12:00 - 14:00
Tue, 2016-05-31 12:00 - 14:00
Tue, 2016-06-07 12:00 - 14:00
Thu, 2016-05-12 12:00 - 14:00
Thu, 2016-05-19 12:00 - 14:00
Thu, 2016-05-26 12:00 - 14:00
Thu, 2016-06-02 12:00 - 14:00
Thu, 2016-06-09 12:00 - 14:00
Course Description:
This course offers an overview of the tax treatment of internationally active enterprises, primarily from a US-American perspective but also with reference to ... read more