Dates
| weekly | Monday | 16:15 - 17:45 | 06.04.2026 - 10.07.2026 | C 40.220 Seminarraum |
Curriculum context
schriftliche Ausarbeitung (50%)
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 aim of this Seminar is in a first step, to provide participants with an overview on selected issues in International Taxation.
Starting point will be the definition of different characteristics of tax liability (unlimited / limited tax liability) of individual persons and legal entities., the definition and economic effects of double taxation and means to avoid the harmful multi-taxation of income by different states.
In addition, the Seminar will adress the importance of the EU-Treaty and it´s impacts as well as the impact of the EU-Cours to national tax legislation.
In the context of International Tax Law the participants will also discuss the role of tax evasion and the misuse of legal instruments and double taxation treaties aiming to reduce the overall tax burden of tax payers. In this context, also the differentiation between tax optimisation, tax evasion and tax fraud will be elaborated.
Evaluation
Further information on teaching evaluation: https://www.leuphana.de/en/teaching/quality-management/evaluation/course-evaluation.html