4005139: International taxation of structures and financial instruments

Description

• National Company Law: Liechtenstein Asset Investments and Structures (Legal Entities and Financial Instruments)
• International and European Company Law: Foreign Asset Investments and Structures (Legal Entities and Financial Instruments)
• International and Intertemporal Tax Management for Natural Persons: Goals and Instruments
• National, International and European Taxation of Asset Structures: Development, Investment and Succession of Assets
• National, International and European Taxation of Financial Instruments: Development, Investment and Succession of Assets

Lecture Goals

After completion of the course on International Company Law and International Taxation of Financial Instruments, the students have at their disposal comprehensive knowledge regarding Liechtenstein, foreign and European asset investments and structures. They are familiar with the characteristics of the various legal entities and financial instruments as well as the national and international links to taxation of asset investments and structures.

The students understand the goals connected with international and intertemporal tax management for cross-border asset investments and structures for natural persons as well as the particular instruments employed for achieving goals within the framework of tax management.

For this purpose, the students 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, including the Savings Tax Directive and the EU Savings Tax Agreement.

Lectures Method

Interactive lecture with cases

Literature

Recommended reading:

• Deininger, R. /Götzenberger, A.-R. (2006). Internationale Vermögensnachfolgeplanung mit Auslandsstiftungen und Trusts. Herne/Berlin: NWB.
• Marxer, P. und Partner (Hrsg.) (2003): Gesellschaften und Steuern in Liechtenstein. Vaduz: Liechtenstein Verlag.
• Richter, A. /Wachter, T. (Hrsg.) (2007). Handbuch des internationalen Stiftungsrechts. Angelbachtal: Zerb.
• Birnbaum, M. /Lohbeck, A. /Pöllath, R. (2007). Die Verselbständigung von Nachlassvermögen: Stiftung, Trust und andere Gestaltungen im Vergleich. In: Finanz-Rundschau 89. Jg. 2007. pp. 376-382 & 479-488.
• Breme, S. (2003). Die Erhaltung von Familienvermögen über Anstalten, Stiftungen und Trusts im Fürstentum Liechtenstein. In: Grotherr, S. (Hrsg.) Handbuch der Internationalen Steuerplanung, Herne/Berlin: NWB. pp. 1577-1601.
• Michielse, G. /David, C. (eds.) (1996). Tax Treatment of Financial Instruments – A Survey to France, Germany, the Netherlands and the United Kingdom. The Hague/London/Boston: Kluwer Law International.
• Saray, M. (2005). Einfluss der EU-Richtlinie zur Besteuerung von Zinserträgen auf Banken in der Schweiz. Zürich: Schulthess.

Materials

The lecture materials, legal foundations, accounting standards and illustrations of facts relating to the exercises as well as possible further materials including selected literature are available on the moodle. Additionally, all the recommended literature is accessible at the library.