Internationalization of an Enterprise

Module 4

International Taxation

Prof. Dr. Deborah Schanz

The aim of this course is to give an introduction to international tax planning and to show how international investment and financing decisions are affected by taxes. It takes corporate taxation and personal income taxation into account. We will apply national and international tax law, discuss practical problems and train business decisions by solving case studies.


International Tax Law

Florian Lechner

This course provides an overview of the fundamental issues of taxation implicated by international transactions. Topics will include the bases of jurisdiction for taxation, including residency and source, permanent establishments and business profits, taxation of capital gains, financing structures and repatriation of cash, transfer pricing, various mechanisms to relieve double taxation and EU tax law. The course will focus on business transactions, but will also touch on individual issues in the context of cross-border compensation and exit taxation. We will use the OECD Model Income Tax Treaty as the primary basis for class discussion.


International Trade and Investment

Prof. Dr. Natalia Ribberink

The course provides an introduction to international trade and investment, with a specific focus on international trade policy and instruments, major forms of international trade, features and techniques of selected international trade transactions, as well as theories and forms of foreign direct investment (FDI), respective government policies and instruments, and their business implications.

Course content/structure:

  • International trade and investment environment
  • International trade policy and instruments
  • Forms of international trade
  • FDI theories and patterns, forms of FDI
  • FDI policy instruments
  • Benefits and costs of FDI
  • Risks in international investment and trade


End of Module 4 Case Study

Prof. Dr. Natalia Ribberink

In this case study students will be encouraged to apply their knowledge gained in the courses of Module 4 and to develop in teams (4-5 students each) a research poster on selected topics focusing on International Trade, Investment and Taxation. A poster template and instructions will be provided in the End of Module 4 kick-off session. Outcomes and major findings will be presented at a research poster conference finalizing the End of Module 4 Case Study.