International and European Tax Law

General Information

Contents

The internationalization of the economy and the emergence of an integrated European economic area have resulted in an increase in cross-border tax issues. International and European tax law is therefore of great importance. The lecture introduces the regulatory complexes and presents their objectives, structures and principles. The focus is on international and European corporate tax law. Special attention is paid to measures to ensure uniform international taxation, methods for avoiding double taxation and European law provisions with the aim of reducing tax law barriers to the European internal market. In the accompanying course, the knowledge acquired in the lecture is applied in practice.

Literatur

Frotscher, Internationales Steuerrecht (current edition);

Tipke/Lang, Steuerrecht (current edition) 

Further readings will be announced in the lecture.