Business Economics and Tax law/International Company Taxation_ An Introduction to the Legal and Economic Principles
(英文，可编辑的pdf电子文档）

Textbook:International Company Taxation: An Introduction to the Legal and Economic Principles
Author(s): Ulrich Schreiber

Course Description:
This course deals with: Legal structures of international company taxation, International double taxation, Source-based and residence-based income taxation, International investment and profit shifting, International corporate tax planning, International tax planning and European law, Harmonization of corporate taxation in the European Union, International tax planning and tax accounting.
International tax law is designed to avoid international double taxation and to combat international tax avoidance. Nevertheless, companies investing in foreign countries may suffer from international double taxation of profits. On the other hand, these companies may also be able to exploit an international tax rate differential by means of cross-border tax planning.