Lecturer: Prof. Dr. jur. T. Zech, LL.M. (Miami)
Description: 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).