Chair of Business Taxation, International Tax Law and Auditing
The German tax system is one of the most complex in the world. Taxes represent a considerable load factor for enterprises, so that corporate decisions are influenced not exclusively, but in a very significant extent by tax considerations, such as choice of location, choice of legal form, etc. Consequently In-house and external business experts are indispensable. In scientific terms taxes are in the focus of public finance, business administration and legal sciences. Since the objective of our tax training at EBS is a first vocational field education, the curriculum of the chair is in particular an interdisciplinary approach between business taxation and tax law. This requires to convey an application-oriented approach to tax law and to create an understanding for the economic impact in a company: Legal Skills (statutory interpretation, argumentation techniques, access to information) are to be applied to business processes! Thus, we prepare students for a subsequent activity in a tax consulting firm or at least create a solid understanding of tax matters which are essential for a successful activity in the economy, society and politics. This involves the increasing cross-border economic relations and the European integration in the tax context. The Chairholder understands business taxation as tax advisory science, marked by impulses from the practice in a high extent whose findings primarily must approve themselfs in practice.
Our key research areas are:
- European tax law
- Convention law
- Foreign investments focusing on real estate
- Regulated and Unregulated Investment Vehicles
We want to give the opportunity to Bachelor and Master degree students to be able to deal with international and European issues of the German tax law.
In addition to the mandatory course in undergraduate studies – Introducing the German Income tax law (Ertragsteuerrecht)” we offer - Introduction to International Tax Law and - Introducing the European Tax Law
In order to make an easy connection between theory and practice a small excursion to the European Court in Luxembourg is provided.
Topic overview for written papers at the Chair
• Comparing Holding locations in the EU (incl. Gibraltar)
• Aid in tax law
• Possibilities of restricting the free movement of capital
• Reform of the Investment Tax Act – For whom are the new
investment vehicles profitable?
• Comparison of tax regimes in Central and Eastern Europe
(esp. V4) • The treaty-inherent malpractice reserve • Aggressive tax planning and the influence of supranational organizations on the tax laws of the Federal Republic of Germany • The World Trade Organization and the tax law • Justifications of the ECJ in tax law • Gratuities according LJStG 2013 • Deficits in the tax legislation of selected African countries • Structural differences in the German and Polish (old Czech) tax system • Peculiarities of the German double-taxation agreement policy • Actual membership in the double-taxation agreement Law / functional assignment to permanent establishment under German tax law (possibly compared with other countries) • Risk Management in tax law