Dates
| weekly | Monday | 08:15 - 11:45 | 13.04.2026 - 27.04.2026 | C 14.102 b Seminarraum |
| single appointment | We, 22.04.2026, 12:15 - We, 22.04.2026, 15:45 | C 40.165 Seminarraum |
| single appointment | Mo, 27.04.2026, 12:15 - Mo, 27.04.2026, 13:00 | C 40.165 Seminarraum |
| single appointment | We, 29.04.2026, 12:15 - We, 29.04.2026, 15:45 | C 14.102 a Seminarraum |
| single appointment | Mo, 11.05.2026, 08:15 - Mo, 11.05.2026, 11:45 | C 14.102 a Seminarraum |
| single appointment | Mo, 11.05.2026, 12:15 - Mo, 11.05.2026, 13:00 | C 40.165 Seminarraum |
Curriculum context
presentation (30%)
Resit date: No resit date will be offered to this assessment, because it is didactically inseparably connected with one of the associated courses. A resit will only be possible, if the module is available again.
Organizational information
Registration
Registration ends 07.4.2026 at 23:59 h
Persons
Content
The course provides students with fundamental knowledge of international tax issues and offers an overview of current tax issues in an international context. The topics of this course are structured around key themes and challenges in international tax law. First, the basics of national and international tax issues are introduced. Students will also examine the BEPS regulations, which also touch upon moral and ethical issues relating to taxation.
Objective
Professional competence:
Students
- acquire in-depth theoretical knowledge of international taxation, which is relevant for understanding both practical applications and broader societal developments
- familiarise themselves with various types of current tax issues, their structures and practices, as well as their role in society
- develop the conceptual competence to apply this knowledge to various management situations
- will be enabled to participate critically in current debates on tax issues and their impact on economic activity
- develop critical thinking and presentation skills
Personal competence:
Students
- acquire theoretical knowledge
- reflect on how to evaluate their own work and provide constructive and critical feedback to others
- gain practical insights into a tax-related topic
The assessment consists of two parts:
1. Individual and group presentations (30%)
a. Contribution to the group presentation on a current BEPS topic.
b. Present your findings to the class using a PowerPoint presentation and upload a one-page handout to my study. Presentations and handouts should:
i. summarise the key points.
ii. present and critically analyse the topic.
iii. End with a question for the other students that you would like to discuss further in the plenary session.
2. Paper (70%): At the end of the semester, students will write a paper in class on a current BEPS topic, with the primary focus being on critical reflection. Further details will be provided in class.
Teaching and learning formats
The didactic basis of this course is self-study combined with classroom discussions, as is typical for a seminar. Over the course of the semester, students present specific theoretical perspectives based on their reading, participate in joint discussions and interpretations, and critically reflect on the practical relevance of certain theoretical concepts. Students are expected to arrive at each session well-prepared to facilitate an interactive learning environment.
Use of AI
AI tools capable of summarising and generating texts are now widely available. The use of AI-based applications is permitted only to a limited extent in the academic research process. Submitting machine-generated work as your own constitutes a breach of academic integrity, just as much as plagiarism or other forms of academic dishonesty. If you submit work created using an AI tool without explicitly acknowledging the use of the tool, you are breaching good academic practice. The same applies to presentations and summaries.
I have little tolerance for AI-generated, unchecked, superficial contributions in any assessment category. With regard to this course, I do not recommend replacing your own reading of articles with AI-generated summaries. If you use a tool to understand and summarise the text, I recommend using such a summary only as a starting point, before continuing with your own reading, or using it as a sparring partner to enhance your understanding. Ultimately, there is no ‘one right way’ to understand and summarise a text. Furthermore, AI tends to produce hallucinations and very general, superficial, and often incorrect statements if not properly guided. You must take responsibility for all content you present in class. This also means that you must verify all information provided by AI.
AI can be helpful for anyone who has a good knowledge base and interacts with the tool to improve their own thinking or the presentation of their thoughts. AI should serve to enhance your thinking, not replace it. I recommend that you ask yourself critically where you can tackle a particular task yourself, or whether you need to ask an AI tool for help. Maintaining your own ability to think also helps to avoid excessive https://arxiv.org/abs/2506.08872.
A summary of our current guidelines can be found here: https://www.leuphana.de/fileadmin/user_upload/Forschungseinrichtungen/imo/personen/s chuessler_elke/files/Abschlussarbeiten/The_use_of_AI_in_academic_writing_v7.pdf
Evaluation
Further information on teaching evaluation: https://www.leuphana.de/en/teaching/quality-management/feedback-instruments.html