096932 Lecture / Tutorial

SoSe 21: Taxation of Internationally Active Enterprises

Stephen Utz

Information for students

In dieser Lehrveranstaltung besteht Teilnahmepflicht. Weitere Hinweise lesen Sie bitte hier

Additional information / Pre-requisites

Platzbeschränkte Veranstaltung. Informationen zur Anmeldung lesen Sie bitte hier.

Comments

Course Description

We will examine the tax treatment of internationally active enterprises, from both a US-American and a German perspective. The income tax law of most countries imposes this tax in a limited way on nonresident individuals and corporations who are active in the country. These tax consequences are sometimes duplicative of the income tax imposed by the home countries of the same individuals and corporations. International tax treaties have the primary goal of removing these duplicative tax burdens. In this course, the pre-treaty law of the USA and Germany as well as the tax treaty law between the two countries provide the primary subject matter. The course also includes comparisons of this subject matter with the income tax law of other countries for nonresidents.

Course Type:

Practical language excercise / Lecture

Course Registration:

Please register via Campus Management, modules Fakultatives Lehrangebot im SB 3, Fakultatives Lehrangebot im SB 7, Fremdsprachenkompetens A or B

Frequency:

The course will be held in every summer semester. close

14 Class schedule

Regular appointments

Tue, 2021-05-04 14:00 - 16:00

Lecturers:
Stephen Utz

Tue, 2021-05-11 14:00 - 16:00

Lecturers:
Stephen Utz

Tue, 2021-05-18 14:00 - 16:00

Lecturers:
Stephen Utz

Tue, 2021-05-25 14:00 - 16:00

Lecturers:
Stephen Utz

Tue, 2021-06-01 14:00 - 16:00

Lecturers:
Stephen Utz

Tue, 2021-06-08 14:00 - 16:00

Lecturers:
Stephen Utz

Tue, 2021-06-15 14:00 - 16:00

Lecturers:
Stephen Utz

Tue, 2021-06-22 14:00 - 16:00

Lecturers:
Stephen Utz

Thu, 2021-05-06 16:00 - 18:00

Lecturers:
Stephen Utz

Thu, 2021-05-20 16:00 - 18:00

Lecturers:
Stephen Utz

Thu, 2021-05-27 16:00 - 18:00

Lecturers:
Stephen Utz

Thu, 2021-06-03 16:00 - 18:00

Lecturers:
Stephen Utz

Thu, 2021-06-10 16:00 - 18:00

Lecturers:
Stephen Utz

Thu, 2021-06-17 16:00 - 18:00

Lecturers:
Stephen Utz

Subjects A - Z