International economic activities are closely linked with crucial tax issues. With regard to cross-border businesses each nation will claim for a substantial part of the tax revenue – either as state of residence or as source state. In Germany a highly sophisticated world-renowned tax system applies. This International Summer School offers an in-depth view on current debates in academia and practice. Students will get in close touch with the tax authorities and fiscal courts analyzing the domestic tax system as well as German treaty policy on highest level.