Courses Master Display 2016-2017

Course Description To PDF
Course title Comparative Corporate Taxation (FdR)
Course code TAX4010
ECTS credits 6,5
Assessement Whole/Half Grades
Period
Period Start End Mon Tue Wed Thu Fri
1 5-9-2016 28-10-2016
Level no level
Coordinator Rainer Prokisch
For more information:
Language of instruction English
Goals
Becoming familiar with main characteristics of Corporate Taxation systems around the world
Description
This intermediate course focuses on the main similarities of and differences between corporate taxation systems worldwide. Students will have an insight in systems of corporate taxation, determination of the tax base and special tax schemes, such as group taxation, controlled foreign corporation regimes and special provisions on mergers and split-ups. Dividend taxation and interest deduction limitations (like thin capitalisation and controlled foreign corporation regimes) will be outlined. This course will address these issues from a comparative perspective.
Literature
Ault / Arnold, Comparative Income Taxation: A structural Analysis, Aspen Publishers, latest edition
Various articles on corporate taxation in different countries
Prerequisites
- Basic knowledge of (corporation) tax law in the student’s country of origin

- Basic knowledge of international tax law
Teaching methods PBL / Presentation / Assignment
Assessment methods Final Paper / Oral Exam
Evaluation in previous academic year For the complete evaluation of this course please click "here"
This course belongs to the following programmes / specialisations
Master Fiscale Economie Law Electives