Wirtschaftswissenschaftliche Fakultät


Course Details

Prof. Ullmann

International Taxation

Lecturer: Prof. Dr. Robert Ullmann
Type: Vorlesung
Exam: written examination
Term: summer
Level: Bachelor
Limitation: None

After completion of this class, students will be able to recognize and discuss major principles in international taxation. This covers particularly different international tax systems, the effect of taxation on investments and the effect of taxation on international allocation of profits by multinational enterprises. Respective topics are discussed in light of current research on these matters. Finally, the class gives an extended introduction into the principles and methods of transfer pricing within multinational enterprises with a specific focus on practical implications.

For further information or application procedure please check the module manual and the website of the chair.