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Taxation of Internationally Active Enterprises

Course Level

intermediate - advanced / 3rd - 4th year

Course Language


Course Classification

This is a Themis course. It is also open to non-Themis students.

Teaching Mode


Contact Hours

4 hours per week from early May to mid-June


5 (if course has been attended regularly and exam has been passed)


This course has been taught in the summer for the last 10 years, but may not continue for too long.

Time Schedule and Course Venue

please see our electronic course catalogue

Content of the Course

We will examine the tax treatment of internationally active enterprises, from both a US-American and a German perspective. The income tax law of most countries imposes this tax in a limited way on nonresident individuals and corporations who are active in the country. These tax consequences are sometimes duplicative of the income tax imposed by the home countries of the same individuals and corporations. International tax treaties have the primary goal of removing these duplicative tax burdens. In this course, the pre-treaty law of the USA and Germany as well as the tax treaty law between the two countries provide the primary subject matter. The course also includes comparisons of this subject matter with the income tax law of other countries for nonresidents.

Restricted Enrollment

yes (that means that the number of participants is limited and that you might not get a place in this course)

Course Registration

via Campus Management

Please sign up for this course under the module "Study Program for Exchange Students - Module 22".
registration period: 3 April 2023, 9. a.m. - 14 April 2023, 12 p.m. (noon)

In order to know if you have obtained a place in this course, please check out your course plan on Campus Management (tab "Stundenplan") from 15 April 2023.

As long as there are still seats available after the registration period has expired, they will be allocated according to the principle "first come, first served" if you sign up by 5 May 2023.

De-Registration from this Course

via Campus Management

regular drop period: 3 April 2023, 9 a.m. - 5 May 2023

After the regular drop period you can only drop this course with a valid cause until 14 days prior to the exam. Please contact the International Office at the Law Department if you have to use this option.

Type of Exam

There will be a written final examination.

Exam Period

The exam will take place after the end of this course.

Registration for the Exam

Students will automatically be registered for the exam when they sign up for this course.

De-Registration from the Exam

Students who drop this course via Campus Management are automatically de-registered from the exam. Students who do not drop this course via Campus Management and do not take the exam, are going to finish this course with a non-passing grade (0 points).

Grade Release

via Campus Management