Law Units
International Tax & Business Law
This lecture will offer insights into taxation rights and tax duties, relief of double taxation (national laws, double tax treaties (coverage of double tax treaties, provisions of the OECD-MC, methods of avoidance of double taxation), tax avoidance and tax evasion (transfer Pricing, thin capitalization, CFC-rules, licence agreements).
It will also cover the following business related topics: international sales (CISG-rules), international (trade terms and their applications), international financing (financing of foreign trade, letters of credit).
Credits: 3
Location: Wolfenbüttel
Lecturer: Prof. Dr. iur. Till Zech, LL.M. (Miami)
Commercial & Corporate Law
Commercial law: definition of merchant and company; commercial register; company and company
name;
Special features of legal transactions under commercial law: representation, commercial
sale, special features of conclusion of contracts; types of contracts under commercial law.
Company law: basic principles of company law; partnership law; limited liability companies and stock corporations.
The lecture aims to increase the knowledge in regard of special private law issues in commercial
transactions.
Participants learn about important institutes of german commercial law and how to identify
and avoid legal risks. They will be able to independently understand and assess basic
questions of company law (e.g. choice of legal form for companies). Sample cases will be
discussed.
Credits: 6
Location: Wolfenbüttel
Lecturer: Prof. Dr. iur. Udo-Wolfgang Becker
Introduction to the German Tax System
Agenda: tba.
Credits: 3
Location: Wolfenbüttel
Lecturer: Prof. Dr. iur. Peter Mann
Introduction into the German Legal System
The course provides an overview of the German legal system. Students are provided with basic knowledge of the different types of jurisdiction. In addition, the fundamentals of civil and constitutional law are explained.
Credits: 3
Location: Wolfenbüttel
Lecturer: tba.