Headergrafik - Programm-Module

International Tax Planning and International Accounting

Term: 2. Semester

Module Owner:
Prof. Dr. Adrian Cloer, Attorney at Law/Tax Advisor

This module is aimed to have a high degree of interaction between the lecturers and the students. Students will be encouraged to improve their rhetoric and presentation skills. In the first part the module introduces to IFRS and the main differences with respect to financial accounting according to German commercial code.

In the second part, students will be enabled to understand business decisions by multinational companies with respect to tax issues. This goal will be reached by analysing different options how business can be organised abroad and what consequences will arise in both countries, i. e. in the state of source and the state of residency. After that, students are able to identify changing structures in international tax planning schemes and with this knowledge students are able to handle conflicts that arise in uncertain and rapidly changing tax systems.

Included in:

Courses within this programme module: