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WU Vienna Tax law

Faculty

Robert Risse

Lawyer and financial advisor, was since 2000 up to the end of 2021 the head of the Tax and Trade department of Henkel AG & Co. KGaA and globally responsible for all topics and projects related to taxation and customs. Prior to this, he was head of the Tax and Risk Management department of Deutsche Post AG from 1997 to 1999. From 1991 to 1998 he was responsible for corporate group management in the areas of national and international tax law in the tax department of Mannesmann AG. Robert Risse is, among other things, a member of the tax advisory examining board at the Ministry of Finance of North Rhine. Since December 2017 until end of 2021, he was the chairmen of the Board of Directors for the Transfer Pricing Center of the Institute for International and Austrian Tax Law at the University of Economics and Business in Vienna WU Vienna. At the WU Institute he is now the director for the professional master “WU EA Tax Law & Digitalization LL.M” and the director of the “WU Tax Law Technology Center”. Since August 2021, Professor Dr. Robert Risse has also been a board member of the newly founded "Institute for Digitalization in Tax Law“ (IDSt e.V.) in Berlin, where he heads the Distributed Ledger Technology (Blockchain) specialist committee. The Institute's goal is to promote digitization in tax law, including at the political level.

Courses:
This course is held in Brussels and presents future perspectives on European tax policy. Participants are given an insight into EU tax policy and its practical implications for the decision-making process through visits to the European Commission and other institutions in the tax field, e.g. the Member States’ permanent representatives. Leading officials of the Commission and Member States will present and discuss their views on tax policies in the EU.

Tax planning in multinational companies is seen from a corporate perspective and as an integral part of business planning. Its scope and priorities depend on the business concepts and business models employed, the global footprint, and value chain structures established, as well as the tax management and tax risk approach chosen; it is also influenced by the company’s legal structure and headquarters/holding domicile. The course addresses topics in the area of corporate tax policies/tax risk management, governances in taxes, roles and responsibilities of tax functions, but mainly focuses on typical tax planning and tax risk management topics in multinational companies, such as (I) group legal structures, (II) transfer pricing methods and ways to avoid/minimize double taxation, (III) design of charges/cost allocations schemes for management and administrative services, (IV) international external group financings and intra-group capital and lending structures, (V) design of license arrangements and cost-sharing arrangements for research and development and related intangibles, (VI) design of intra-group trademark ownerships and licensing arrangements, (VIII) important permanent establishment issues and (VIII) transfer pricing documentation.



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