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Business Taxation M II

(WIWI-M-12002-AC)

Credit Points: 5

Contents

Special questions of business taxation, especially special questions of taxation of hybrid legal forms.

Qualification Goals

Students should acquire advanced skills in German corporate tax law. They should gain advanced knowledge of the interpretation and application of tax law and acquire transfer competencies by transferring and applying the knowledge and methods to concrete issues independently.

Components and semester hours per week

Lecture (3 semester hours per week) and exercises (1 semester hour per week)

Frequency

Summer semester

Examination performance

Exam (60 minutes)