26.10.2012 Aufrufe

Rechtsreferendare (m/w) - Bewerberportal der Bucerius Law School

Rechtsreferendare (m/w) - Bewerberportal der Bucerius Law School

Rechtsreferendare (m/w) - Bewerberportal der Bucerius Law School

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<strong>Bucerius</strong>/WHu Master of LaW and Business<br />

JoacHiM Herz PrograM courses<br />

International Tax <strong>Law</strong><br />

Mr. Florian Lechner<br />

Open to: mlb students<br />

Content: This course provides an overview<br />

of the fundamental issues of taxation implicated<br />

by international transactions. Topics<br />

will include the bases of jurisdiction for<br />

taxation, including residency and source,<br />

permanent establishments and business<br />

profits, taxation of capital gains, financing<br />

structures and repatriation of cash, transfer<br />

pricing, various mechanisms to relieve<br />

double taxation and Eu tax law. The course<br />

will focus on business transactions, but<br />

will also touch on individual issues in the<br />

context of cross-bor<strong>der</strong> compensation and<br />

exit taxation. We will use the oEcd model<br />

income Tax Treaty as the primary basis for<br />

class discussion.<br />

Credits: 2 EcTs<br />

Room: 0.01 Hogan lovells lecture room<br />

234 modulE 1: conTracT nEgoTiaTion<br />

International Trade <strong>Law</strong><br />

Dr. Tobias Ben<strong>der</strong><br />

Open to: mlb students<br />

Content: This course, which is complemen-<br />

tary to the international Trade and investment<br />

class, offers a systematic introduction<br />

to the international rules governing free<br />

trade. The main focus of the course is the<br />

multilateral trading system as established<br />

by the World Trade organization (WTo). in<br />

one session the basic rules of international<br />

investment will be explored.<br />

The course examines (i) the history and<br />

institutional set-up of the WTo, (ii) its basic<br />

agreements (in particular gaTT, gaTs and<br />

TriPs), (iii) trade remedies (anti-dumping,<br />

subsidies and countervailing measures,<br />

safeguards) (iv) the WTo dispute settlement<br />

system, (v) issues relating to trade-offs<br />

between trade and environment or labor<br />

rights. The current new round of multilateral<br />

trade negotiations (doha round) will be<br />

taken into account. furthermore, the basic<br />

concepts of international investment law<br />

will be introduced.<br />

<strong>Bucerius</strong>/WHu Master of LaW and Business<br />

JoacHiM Herz PrograM courses<br />

The class addresses regulatory issues on<br />

a state-to-state (or state-to-investor) level.<br />

it does not deal with the international<br />

commercial relations among private companies.<br />

such issues are addressed in the<br />

various courses on international business<br />

relations that the program offers.<br />

Credits: 2 EcTs<br />

Room: 0.01 Hogan lovells lecture room<br />

modulE 1: conTracT nEgoTiaTion 235

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