European Taxation

This module is taught, in English, at Mannheim Business School, Germany.

This module presents the guidelines regarding the taxation of individuals and corporations in the European Community. The topics vary from the basic principles of the dual system of taxation, the taxation of corporations and their shareholders and the taxation of partnerships to the impact of different corporation tax systems on financing decisions. Furthermore, the guiding principles of international taxation regarding inbound and outbound investments are discussed. Finally, based on this, several tax planning strategies for cross-border investments are introduced by various case studies (for example, choice of legal entity, cross-border financing, implementation of holding companies).

Upon completion of the module the participants should:

Be able to evaluate the consequences for taxation when undertaking national transactions and decisions
Be able to evaluate the consequences for taxation when undertaking international transactions and decisions
Be able to identify the key tax issues that affect international transactions.