Introduction to International Tax Management

Content:

Basics of the origin and avoidance of double taxation of income

Basics of the avoidance of abuse (BEPS, Pillar II, Pillar I)

Tax aspects in the EU

Qualification goals:

After successfully completing the module, students will be able to understand and recognise the occurrence of double taxation. They will be familiar with the unilateral, bilateral and multilateral rules for avoiding under- and double taxation. They will be familiar with the most important national and international regulations for avoiding excessive tax arrangements

The teaching form of the module is the seminar.

·      S: Introduction to International Tax Management (2 LVS)

The course will be held in English.