wir835 - Taxation and Tax Law II (Complete module description)

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The aim of the course is to provide students with a deep and thorough knowledge regarding • Mergers & Acquisition tax and • International taxation

The course provides a deep insight into Merger & acquisition tax • Taxation of sale of company shares • Admittance of a shareholder • Insertion of operations, partial operations and partner shares in corporate enterprises • Transformation of corporate enterprises into business partnerships • Merger of corporate enterprises • Separation of corporate enterprises and business partnerships International taxation • Taxation of transnational operations in form of direct businesses, permanent establishments and corporate enterprise subsidiaries • Possibilities and limitations regarding the prevention of international double taxation • Profit deferral and problems regarding transfer prices • Problems in the prevention of international low taxation

• Brähler, Gernot (aktuelle Fassung): Umwandlungssteuerrecht: Grundlagen für Studium und Steuerberaterprüfung • Schaumburg, Harald (aktuelle Fassung): Internationales Steuerrecht: Außensteuerrecht, Doppelbesteuerungsrecht It is worth mentioning, that due to the fast-changing tax law, further recommendations regarding the literature cannot be made yet, but are rather given during the course. Required are: • a collection of the most important tax laws (e.g. NWB-publisher) in current form. • a loose-leaf collection of the tax regulations (e.g. Beck-publisher)

Due to a change in the frequency in which the "Mergers & Acquisition Tax" and the "International Taxation" sections are offered starting with the winter semester 2020/21 , it is recommended for the winter semester 2019/20, in addition to the module wir 807 "Taxation and Tax Law I", to study the "Mergers & Acquisition Tax" section of the module wir835 at the same time and that the examination on both sections is taken in the summer semester 2020. The course "Mergers & Acquisition Tax" will otherwise only be offered again in the summer semester 2021.
From the summer semester 2021 onward it is recommended to study the part "Mergers & Acquisition Tax" of the module wir835 in the 2nd semester and the part "International Taxation" in the 3rd semester. At the end of the 3rd semester, the written exam should cover the entire content of the module.

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