The aim of the course is to provide knowledge to the students that enables them to handle typical international tax law cases and to provide them with the ability to apply their knowledge in advising on all issues of international business taxation. Further, we want to enhance the presentation skills of the students.

This course covers all aspects of international business taxation like residency of corporations, the term permanent establishment, the attribution of income to a permanent establishment incl. transfer pricing issues, the treatment of losses, partnership taxation, abuse und countermeasures, etc. As it is the continuation of the course International and European Tax Law it will go deeper and focus more on details than on general principles. In particular, also the European aspects of all issues will be considered.

The block book will contain lists of literature that should be read. The main source for reading will be the OECD Commentary on the OECD Model and several OECD and EU official documents.

Every student should have a thorough knowledge of its home tax system. It will be helpful that students have already followed the course International and European Tax Law, but it is not mandatory.