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Taxation of Internationally Active Enterprises


Course Type


Course Language


Course Organization

This course will be held as an intensive course over five weeks in May / June.


4 (if exam has been passed)


This course will be taught every or every second summer semester. It will be available in the summer term 2015.

Time Schedule and Course Venue

An up-to-date electronic course catalogue for the summer semester will be available on the website http://www.fu-berlin.de/vv from late February to mid August. Please select "Fachbereiche" - "Rechtswissenschaft" - "Staatsexamensstudiengang" and "Rechtswissenschaft" in order to access the Law courses.

Content of the Course

This course offers an overview of the tax treatment of internationally active enterprises, primarily from a US-American perspective but also with reference to German tax law and to the Germany-USA Double Tax Treaty. Because the USA is a common-law jurisdiction, courts have interpreted the tax code in a manner that adds significantly to its content. Despite that, a comparison of the resulting tax regime with that of Germany reveals many common features. Tax treaties now often displace the unilateral international tax rules of individual nation states. Both the unilateral and treaty aspects of US-American and German tax rules for cross-border business activity will be selectively surveyed.

Course Registration

Students are not required to register for this course in advance.


There will be a written final examination.

Registration for the Exam

Students have to register for the exam with the course instructor. They are not required to register formally at the Examination Office.