LL.M. Digitalization & Tax LawCurriculum
This course is an introduction to tax law, in particular basic individual income and corporate income tax structures, with a focus on tax provisions that can be easily automated. Special attention is paid to the taxation of employees, the taxation of business profits, the interest barrier and Controlled Foreign Company rules. Tax treaties and EU law are also addressed.
This course is dedicated to the fundamentals of business process management. The efficient organization of business processes is essential for a cost-effective operation of tax-related activities of a company. Particularly, the general principles of business process management, process architecture, BPMN process modeling, process discovery, and BPM tools will be discussed.
This course is dedicated to advanced concepts of business process management. The focus is on the qualitative and quantitative analysis of business process, on various methods of process redesign and process automation.
This block is an introduction to Data Science and Data Governance. The entire Data Science process will be considered and basic data challenges will be discussed. Based on these initial fundamentals, data analysis in the context of Data Science will be covered from contemporary Computational Statistics to Machine Learning.
This course focuses on the fundamentals of international tax planning and analyzes the legislative countermeasures proposed by the OECD. In addition, the taxation of the digital economy is addressed and a look is taken at the proposals of the European Union, the United Nations and the OECD.
The course describes several use cases that combine the theoretical knowledge based on analytics, data science and international tax law. The Use cases are a very important topic for the execution of the academical knowledge. We are working in design thinking and Canvas Formats to describe and develop use cases. In addition, we are building a library for use cases to enhance knowledge and opportunities for further automation potential of tax & customs processes.
This course will highlight the type of process-related activities that need to be put in place to comply with the transfer pricing (TP) rules and the automation potential behind the use of new technologies. TP is a fundament for enterprises with more than three legal entities (LE) to consider the economic impact for the relationship between these LEs. Many internal and external stakeholders are interested how the TP are set and administrated. The automation potential is high and will be described in theory, practice and for tax compliance items during the lectures.
This module focuses on the principles of EU VAT law and how to apply them in practice. Focus is given to practical areas, such as proof of delivery for intra-Community transports of goods, chain transactions, documentation requirements and other current topics that are the subject of reforms, e.g. in the area of e-commerce. There will also be an introduction to customs law.
TP, VAT & customs are tax types for which the so-called common data model is increasingly important. The objective is to combine these tax types to figure out which data and processes are nearly equal and which topics must be considered in addition to fulfil the fast-growing documentation requirements like TP documentation, customs permits etc.
This course is dedicated to advanced concepts of process mining and process automation. More specifically, we focus on various approaches for process automation and process mining which are supported by technologies such as BPM Systems, Blockchains, RPA, and Process Mining.
This course will cover additional use cases, discussing various areas of tax law in relation to new technologies. The attendees will be able to summarize their knowledge by conducting own strategic for digitalization of tax & customs processes supported by newly invented use cases. Some best practise examples will be shown and shall round up this lecture to fuel the innovative perspective of the participants.
Last but not least these sessions will give guidance for the master thesis to be performed by the participants.