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Business Taxation M I

(WIWI-M-12001-AC)

Credit points: 10

Contents

Fundamentals of German corporate taxation, especially taxation of partnerships and corporations as well as tax burden comparison between the two groups of legal forms.

Qualification Goals

Students should gain competencies in German corporate tax law. They should acquire advanced knowledge of the methods of legal interpretation of tax law and business tax planning and acquire transfer competencies in the use of the methods to concrete questions and case studies.

Components and semester hours per week

Lecture (6 semester hours per week) and exercises (2 semester hours per week)

Frequency

Winter semester

Examination performance

Exam (90 minutes)