Corporate and International Taxation

Introduction

The course aims at providing an initial basis for students enabling them to understand taxation issues of the business sector. Since tax law is increasingly comprehensive, technically complex and globalized, the financial and legal decisions for businesses will often be dependent on the tax consequences. This aspect will also be vital for decision-making in a private or public organization.

Course content

• General corporate taxation
• Enterprise model
• Partnership model
• Tax exemption method
• Shareholder income tax
• Continuity principles
• Conversion and restructuring
• International tax law
  • Immigration and emigration
  • Residence taxation
  • Tax agreements
  • Credit rules
  • NOKUS rules (CFC)