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

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: 3

During the past decades globalization of the economy has increased the demand for an efficient IP Law system with effect in all parts of the world.
In view of this demand and the increasing importance of legal competence in this field the lecture is intended to provide an overview of the possibilities for the protection of Intellectual Property.
Students will know the functionality of the international protection system and will be able to make a most appropriate avail of the protection possibilities given by the international system of IP Law.

Credits: 3

The history of the European Union; European integration, in particular the economic importance of EU law and its influence on national legislation; the institutions of the EU and their interaction; sources of EU law and their interaction with national law, in particular the establishment of EU law.

This lecture offers an introduction to the German Company Law system and its references to European Union regulations. The most relevant types of companies like partnerships and corporations will be explained. The lecture focuses on the most popular limited liability company (GmbH). Topics will be setting up a GmbH and managing the company. Additionally some company law related aspects as the acquisition of a company and legal aspects of international groups of companies will be discussed. 

Credits: 3

Organized by the Ostfalia Sprachenzentrum. Course dates will be matched to your timetable.

More details will follow.

Credits: 3