Cases in Business Taxation - Q4

Participation Prerequisites

There are no prerequisites for this course

Course Content

The aim of the course "Cases in Business Taxation" is to deepen the understanding of how taxes affect business decisions, in particular, structuring of businesses in the international landscape. The course combines national and international taxation in theory and in real-life cases. The objective of the class is that students learn to understand and apply the implications of international taxation.

The course is taught by Sven Westphälinger, Partner at KPMG. There are three sessions and students are asked to attend all sessions. In the first and seond session, the instructor introduces aspects of national and international taxation. In the second and third session, students present their solutions to the cases. Students work in groups.

The grading of the course is based on the case presentation, the discussion of the cases, as well as general class participation.

Additional information for WHU students:

This course is part of the module "Business Taxation" that comprises two parts. First, the lecture "Business Taxation" by Assistant Prof. Dr. Lisa Hillmann gives an introduction to tax planning and the effect of taxation on business decisions. To deepen the understanding of these concepts, the second part of the module is based on case studies. The course "Cases in Business Taxation" is taught by Sven Westphälinger, Partner at KPMG.

As this course is part of the module "Business Taxation", the overall grade for the module is based on the exam for the lecture "Business Taxation" (50%) and the course "Cases in Business Taxation" (50%).

Intended Learning Outcomes and Competencies

Instruction Type

Presence

Form of Examination

The grading of the course is based on case studies and case presentations.

For WHU students: As this course is part of the module "Business Taxation", the overall grade for the module is based on the exam for the lecture "Business Taxation" (50%) and the course "Cases in Business Taxation" (50%).

Literature

All cases and references will be distributed in class.