The seminar on Corporate Tax Management took place as part of the ongoing cooperation between Ludwig-Maximilians-Universität (LMU) in Munich, Germany, and the University of Liechtenstein. Around 15 students in the LMU Bachelor’s programme in Business Administration presented their seminar papers on 1 July 2011. The seminar was hosted by Professor Martin Wenz.
The seminar on Corporate Tax Management took place as part of the ongoing cooperation between Ludwig-Maximilians-Universität (LMU) in Munich, Germany, and the University of Liechtenstein. Around 15 students in the LMU Bachelor’s programme in Business Administration presented their seminar papers on 1 July 2011. The seminar was hosted by Professor Martin Wenz.
The seminar dealt with current developments in international corporate taxation. Students paid special attention to issues of add-back taxation in Germany, the tax reform in Liechtenstein, the taxation of equity and borrowed capital in both countries, and the European systems of group taxation. International tax planning tools such as financing and holding companies were analysed in terms of fiscal law and tax management.
Participants in the presentation and discussion of the papers were supervisors Bernhard Brielmaier, Simon Busch and Dr Sybille Wünsche, MBR, of the University of Liechtenstein’s Chair in Business Taxation, Liechtenstein and International Tax Law. In the months prior to the final presentation, joint discussion rounds had been held at LMU in Munich. A dinner following the seminar offered another opportunity for further discussion in a relaxed atmosphere.
