311200 Internationale Besteuerung (V) (WiSe 2025/2026)
Contents, comment
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Die Lehrveranstaltung Internationale Besteuerung befasst sich mit steuerlichen Problemen bei grenzüberschreitenden wirtschaftlichen Aktivitäten von Steuerinländern im Ausland und Steuerausländern im Inland. Ansatzpunkt ist hierbei nicht das ausländische, sondern das internationale deutsche Steuerrecht mit seinen unilateralen und bilateralen Normen zur Vermeidung bzw. Minderung der Doppelbesteuerung und zur Verhinderung der Steuerflucht.
Requirements for participation, required level
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Empfohlen werden umfangreiche Kenntnisse im deutschen Ertragsteuerrecht (Vorlesungen Ertragsteuern 1 und Ertragsteuern 2 des Bachelorstudiengangs Wirtschaftswissenschaften der Universität Bielefeld).
Teaching staff
Dates ( Calendar view )
| Frequency | Weekday | Time | Format / Place | Period | |
|---|---|---|---|---|---|
| weekly | Mo | 8-10 | X-E0-200 | 13.10.2025-06.02.2026
not on: 10/13/25 |
Subject assignments
| Module | Course | Requirements | |
|---|---|---|---|
| 31-MM2 Betriebliche Steuerlehre | Internationale Besteuerung | Student information | |
| 31-MM2-WiMa Betriebliche Steuerlehre | Internationale Besteuerung | Student information |
The binding module descriptions contain further information, including specifications on the "types of assignments" students need to complete. In cases where a module description mentions more than one kind of assignment, the respective member of the teaching staff will decide which task(s) they assign the students.
| Degree programme/academic programme | Validity | Variant | Subdivision | Status | Semester | LP | |
|---|---|---|---|---|---|---|---|
| Studieren ab 50 |
- E-Learning Space
- E-Learning Space
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- Additional notes on the electronic mailing lists
- Last update basic details/teaching staff:
- Friday, May 9, 2025
- Last update times:
- Monday, October 20, 2025
- Last update rooms:
- Monday, October 20, 2025
- Type(s) / SWS (hours per week per semester)
- lecture (V) / 2
- Department
- Faculty of Business Administration and Economics
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