International Tax Planning

Department

Master's program International Business & Management

Course unit code

IBaM-M-3-M_12-ITP-ILV-O

Number of ECTS credits allocated

2.0

Name of lecturer(s)

WP/StB Mag. Pichler Thomas

Mode of delivery

blended learning

Recommended optional program components

none

Recommended or required reading

Henshall J. (2013). Global Transfer Pricing: Principles and Practice (2nd Ed.). West Sussex: Haywards Heath Bloomsbury Professional.
Lang, M. (2013). Introduction to the Law of Double Taxation Conventions. Wien: Linde Verlag.
Monsenego, J. (2013). Introduction to Transfer Pricing. Stockholm: Wolters Kluwer Law & Business.
OECD (2017). Transfer Pricing Guidelines for Multinational Enterprises and Tax Administrations 2017. Retrieved from: http://www.oecd.org/tax/transfer-pricing/oecd-transfer-pricing-guidelines-for-multinational-enterprises-and-tax-administrations-20769717.htm.
OECD (2017). Model Tax Convention on Income and on Capital: Condensed Version 2017. Retrieved from: http://www.oecd.org/tax/treaties/model-tax-convention-on-income-and-on-capital-condensed-version-20745419.htm.
Schreiber, U., & Müller, P. (2013). International Company Taxation: An Introduction to the Legal and Economic Principles, Berlin: Springer Verlag.

Assessment methods and criteria

Exam

Level of course unit

Master

Year of study

Fall 2025

Semester when the course unit is delivered

3

Language of instruction

English

Learning outcomes of the course unit

Within this module, students will acquire competencies in international tax planning. Students will gain knowledge of the principles of unlimited and limited tax liability, corporate taxation, transfer pricing and recent developments in taxation. Furthermore, students will be able to apply the ideas of double taxation treaties to selected cases.

Course contents

• International tax planning
• Unlimited and limited tax liability
• Double taxation / double taxation treaties
• Corporate taxation
• Transfer pricing
• Current developments in taxation (digitalization)
• Case studies (e.g. Apple, Starbucks, IBM)

Planned learning activities and teaching methods

The course comprises an interactive mix of lectures, discussions and individual and group work.

Work placement(s)

none