Annual consolidated financial statement
IAS/IFRS
Basics of tax planning and international taxation

Spring/Summer
and Fall/Winter

Basic principles of different types of taxes 

Relevance as well as the consequences of the transparency principle and the corporation principle and assess the tax burden

Understanding how taxes influence business decisions and evaluate tax planning opportunities

Basic principles of international business taxation

Taxation of foreign investors with domestic activities (inbound investment) and taxation of domestic investors with foreign activities (outbound investment)

Allocation of income and capital in case of international business operations and exit taxes

Case Law of the European Court of Justice relevant for cross-border direct business taxation

EU Directives

Business tax systems in the EU

Impact of the European Court of Justice’ rulings on the tax planning opportunities of European companies

Focus on possible ways to harmonise company taxation within the European Union as well as on the European Commissions proposal of a common consolidated corporate tax base (CCCTB)

Influence of taxes on economic decisions

Determination of the nominal as well as of the effective tax burden of different kinds of foreign activities

Analyse of tax planning opportunities as well as risks for companies which are engaged in cross-border activities