5710673: C20 International Taxation of Individuals and Legal Entities

Description

• Introduction to International and European Tax Policy and Tax Standards
• Principles of national and international taxation of individuals
• Introduction to taxation of individuals and legal entities in selected jurisdictions: FL, AT, CH, DE
• Application of International Double Tax Treaties to individuals and legal entities
• Application of Exchange of Information and Mandatory Disclosure Obligations under EU-DAC 6
• International Tax Planning, Investment and Wealth Management Hubs: BM, BS, CH, HK, IRL, LU, SG
• Input Statements by Liechtenstein financial service providers
• Case studies: International Tax Planning of individuals and legal entities incl. MNE (Apple, Nike)

Learning Outcomes

After successful completion of this module, students

• are familiar with the basic economic and legal principles in national and international taxation and can apply them;
• understand the impact of international taxation in an Integrated and Globalised world on politics, consumers and investors;
• have at their disposal comprehensive knowledge of national, international and European taxation regarding the development, investment and succession of assets and also with regard to asset investments and structures;
• understand the institutional aspects of international tax standards and the respective multinational institutions, like the BEPS-Inclusive Framework and the Global Forum on Exchange of Tax Information;
• are familiar with tax planning schemes used by multinational entities.

Lectures Method

Interactive lecture