096373

SoSe 17: Taxation of Internationally Active U.S. Enterprises

Stephen Utz

Hinweise für Studierende

Diese Lehrveranstaltung ist keine Pflichtveranstaltung. Für einen Modulabschluss ist jedoch eine regelmäßige Teilnahme notwendig. Schließen

Kommentar

Course Description:

Economic globalization is increasing ever more rapidly. That is why international taxation is more often discussed today than most other taxes. Not only people and firms that pay tax to other countries need to know about international tax law; stay-at-home taxpayers also need understand how this area of tax law affects their own tax burdens. Clever tax planning by internationally active firms often disappoints the expectations of their home countries’ tax collectors, and those countries must raise taxes on residents to make up for this.

It is possible to learn about these tax avoidance strategies without studying the tax law of any single country in detail. Income taxation is the kind of tax that creates opportunities for aggressive tax avoidance. The details of how income is taxed differ from one country to another, but an acquaintance with the basic pattern of income taxation is background enough for acquiring a strong basic knowledge of international tax rules.

This course offers an overview of the tax treatment of internationally active enterprises, from a US-American and German tax law perspective, including a close examination of the Germany-USA Double Tax Treaty. A comparison of the resulting bilateral tax regime of the two countries reveals many common features, even if the tax treaty is not taken into account. Tax treaties, however, 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 surveyed. The taxation by the USA and Germany of their residents’ economic activities abroad is also covered.

The course examines the relevant tax rules as they are set forth in the US and German tax codes. In order to bring this material to life, roughly half of the lecture series deals with hypothetical, and sometimes actual, cases that arise under these rules. It also focuses on unintended tax planning opportunities that these tax rules and the Germany-USA Double Tax Treaty provide.

Course Type:

Lecture

Course Registration:

Please register via Campus Management

Frequency:

The course will be held in every summer semester. Schließen

11 Termine

Regelmäßige Termine der Lehrveranstaltung

Mi, 12:00 - 14:00 6 Termine

Mi, 10.05.2017 12:00 - 14:00

Dozenten:
Jan-Ole Alpha
Stephen Utz