Module SS 2016

The course of International Taxation comprehensively covers aspects of tax planning and
international taxation.

The course starts with an introduction and definition of tax planning from a company’s perspective, it provides a comprehensive understanding of the impact of taxation on investment decisions and capital structures. In this context the concept of neutral taxation is also covered.

Additionally the students will learn to compare dividends and share repurchase, and they will quantify the tax disadvantage of dividends.

Aspects of international business taxation will also be discussed. The lecture provides a comprehensive understanding about the fundamentals of international taxation.

Two case studies in domestic and cross-border tax planning will complement the course. In doing so, the impact of financing choices, different forms of profit, the choice of legal group structure, holding activities, and intellectual property management will be discussed in the context of cross-border tax planning.

Additionally, the impact of specific tax rules, such as anti-avoidance rules, are discussed in the tax planning case studies.

• Recognising problems and analysing various topics in the area of financial services
• Handling ambitious practical problems in financial services like consulting projects and

real portfolio management

• Developing customer-specific solutions
• Communicating with project client
• Presenting the final project report
• Working in a team in a project-oriented manner
• Mastering a portfolio under the supervision of a portfolio manager
• Working up all relevant information and data for portfolio management
• Structuring the strategic and tactical asset allocation
• Deciding on security selection

Extracurriculare Activities comprise of various activities that are not linked to the Curriculum of the MSc in Banking and Financial Management, which are optional and further support the studying of the Master programme.