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Corporate Taxation III
(dt. Unternehmensbesteuerung III)

Level, degree of commitment Specialization module, compulsory elective module
Forms of teaching and learning,
workload		 Lecture, private study, Vorträge von and Diskussion mit Praktikern,
180 hours (attendance: 45 hours, additional studies: 45 hours, preparation and follow-up: 45 hours, exam preparation: 45 hours)
Credit points,
formal requirements		 6 CP
Course requirement(s): Essay (15-20 pages)
Examination type: Written examination
Language,
Grading		 German,
The grading is done with 0 to 15 points according to the examination regulations for the degree program M.Sc. Business Administration.
Duration,
frequency		 One semester,
each winter semester
Person in charge of the module's outline Prof. Dr. Sascha H. Mölls

Contents

Central contents of ''Business Taxation'' with a special focus on international specializations and applications.


Qualification Goals

The main objective of the module is to impart sound theoretical but at the same time practically usable knowledge from the field of ''Business Taxation'', in particular business decisions/applications. In particular, the participants should be able to recognize the relevance of taxes for business decisions in a special field in order to arrive at their own further developments and critical assessments on this basis. In addition, the writing of compact scientific texts is to be practiced through the preparation of an essay. By focusing on the understanding of contexts and the connection between theory and practice, the sustainability of the training is ensured.


Prerequisites

None.


Applicability

Module imported from M.Sc. Business Administration.

When studying M.Sc. Business Mathematics, this module can be attended in the study area Free Compulsory Elective Modules.

The module is assigned to the focus area Accounting and Finance. Further information on eligibility can be found in the description of the study area.


Recommended Reading

(not specified)



Please note:

This page describes a module according to the latest valid module guide in Winter semester 2023/24. Most rules valid for a module are not covered by the examination regulations and can therefore be updated on a semesterly basis. The following versions are available in the online module guide:

The module guide contains all modules, independent of the current event offer. Please compare the current course catalogue in Marvin.

The information in this online module guide was created automatically. Legally binding is only the information in the examination regulations (Prüfungsordnung). If you notice any discrepancies or errors, we would be grateful for any advice.