If you are a Bachelor's student: You can choose your business courses from the bachelor's level courses only. Master's level courses are usually not open to Bachelor/
If you are a Master's/MBA student: You can choose Business courses from all master's level courses. Should your home university allow you to take selected bachelor's level courses, those are of course also open to you.
This course gives an overview of current topics in the field of tax transparency. In a case study, students will elaborate on the guiding principles and implementation of a supra-national initiative, e.g. the European Council Directive “DAC6” mandating the reporting of aggressive tax planning arrangements, the Country-by-Country Reporting or the automatic exchange of tax information. The course consists of a short introductory lecture and interactive case studies offered jointly with our corporate partner PwC.|
In the introductory lecture on the topic „Tax Transparency“, the theoretical content required for the case study is taught. Afterwards, the processing time of the case study competition begins with a kick-off meeting together with PwC. During this meeting, the participating groups receive their case study facts and get to know their PwC mentor. During the processing time, up to three meetings with the mentor can be scheduled. The final results of each case study will be presented and discussed at the presentation day (2 May 2023).