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WU Vienna Tax law

Faculty

Christian Kaeser

Christian Kaeser studied law at the Johannes Gutenberg University in Mainz/Germany. After four years as an assistant professor for tax law at the Universities of Mainz and Valencia, he completed his JD in 2001 (the thesis covered alternative financing structures of public bodies). Kaeser then joined a Munich-based tax advisory firm but left to join Siemens AG in 2002. As Global Head of Tax and Corporate Vice President for Siemens he took over the responsibility for the worldwide tax community of approximately 500 tax experts in 2009. Kaeser is an honorary professor at WU, the chairman of the Tax Commission of the International Chamber of Commerce (ICC) and the president of the German Branch of the International Fiscal Association (IFA). Kaeser is the chairman of the supervisory board of WTS Group AG, a German-based tax advisory group and a member of the scientific council of PwC. <span style="font-size:11.0pt; font-family:&quot;Arial&quot;,sans-serif; background:lime" lang="EN-US"><br /></span>

Courses:
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.

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.



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