040123 VK KFK RST: Theory of Tax Counselling (E) (2009W)

Lehrinhalt: Explanation of theoretic methods regarding a systematic approach to tax structuring cases and application of these methods in numerous national and cross-border cases primarily in the field of taxation of cross-border labour, taxation of real estate investments and taxation of mergers & acquisitions.

The first hours of the lecture will focus on theory. The terms tax planning and tax structuring will be explained. The entrepreneurial and private areas where tax structuring is quite common as well as a theoretic approach to tax structuring cases taken from the problem solution science will be discussed.

The theory will be applied in the subsequent hours of the lecture in the solution of numerous cases. The cases have been selected so that always several tax categories have to be considered (e.g. income tax, corporate tax, value added tax, real estate transfer tax, company tax). Thereby the participants of the lecture shall learn that the development of a tax-efficient solution for a specific case may be influenced by several tax categories and that the different tax categories may have partially a contrary effect on the advantage or disadvantage of a specific solution.

It is recommended, that the files published in the university intranet are read by the participants of the lecture before the beginning of the lecture.