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)
International Trade Law: Foreign Trade & Customs Law
Foreign trade law covers the rules to conduct trade between countries or groups of countries like the European Union. Core aspects of the lecture: Trade liberalisation and facilitation vs. trade restrictions (customs duties, quantitative restrictions, trade preferences, anti-dumping, countervailing and safeguard measures), international and European export control law (Export Control Regimes, EU Dual-Use Regulation).
Customs law is enacted to control import and export of goods to levy customs duties and to implement non-tariff trade restrictions. Core aspects of the lecture: International customs law (especially Revised Kyoto Convention, Harmonised System, WTO customs valuation rules), customs law of the European Union (legal sources, core elements of customs legislation, customs debt and customs procedures).
Credits: 6
Location: Wolfenbüttel
Lecturers: Leonie Zappel, LL.M. & Prof. Dr. iur. Achim Rogmann, LLM
(Murdoch)
The European Union and its Single Market Concept
This lecture introduces students to the evolution of the European Union as well as the European integration process. Students are provided with a solid knowledge of the economic importance of EU law, the sources of EU law and its impact on and interaction with national legislation. Students get acquainted with the institutions of the EU and their different tasks.
What is the unique of the EU single market in comparison to other forms of economic integration? To answer this question, the course will also provide knowledge about the status of integration, the mechanisms for legal harmonisation and mutual recognition based on a systematic integration model as well as common elements and individual aspects of the four fundamental freedoms. The aim of this lecture is that students are able to compare the EU single market to other international single market concepts. They are familiar with the basic rules of the single market.
Credits: 3
Location: Wolfenbüttel
Lecturer: Leonie Zappel, LL.M.
Commercial & Corporate Law
Agenda: tba.
Credits: tba.
Location: Wolfenbüttel
Lecturer: Prof. Dr. iur. Udo-Wolfgang Becker
VAT Tax Fraud
Agenda: tba.
Credits: tba.
Location: Wolfenbüttel
Lecturer: Prof. Dr. iur. Peter Mann
Introduction into the German Legal System
Agenda: tba.
Credits: tba.
Location: Wolfenbüttel
Lecturer: Prof. Dres. iur. Udo-Wolfgang Becker & Peter Mann