On 14 January 2021, Lars Gläser held his virtual lecture on „Tax Aspects of International Trading Structures“ in the course „International Business Law“ at the IMC Krems. As in previous years, this annual lecture is about all aspects of taxation that should be considered in international trading structures, including customs treatment, recognition of international trade agreements, excise duties, VAT and/or sales taxes as well as the income tax treatment under consideration of transfer pricing provisions.