Course WIW-SWP-SUS-K-7
Tax effects and tax planning (2V+2U, 6.0 LP)
Course Type
| SWS | Type | Course Form | CP (Effort) | Presence-Time / Self-Study | |
|---|---|---|---|---|---|
| - | K | ||||
| 2 | V | 3.0 CP | 30 h | 60 h | |
| 2 | U | 3.0 CP | 30 h | 60 h | |
| (2V+2U) | 6.0 CP | 60 h | 120 h | ||
Basedata
| SWS | 2V+2U |
|---|---|
| CP, Effort | 6.0 CP = 180 h |
| Position of the semester | 1 Sem. in WiSe |
| Level | [7] Master (Advanced) |
| Language | [DE] German |
| Lecturers | |
| Area of study | [WIW-SWP] Business Taxation and Auditing |
| Livecycle-State | [NORM] Active |
Contents
The module introduces the theory of tax effects and analyses what is meant by tax planning. Previous knowledge from the course Principles of income taxation is required. The module presents different concepts for identifying and quantifying tax effects. The following topics should be mentioned among others: Assessment simulation, choice of legal form, tax effects, capital costs, net present value after taxes, debt financing, dividend policy.
Requirements for attendance (informal)
NoneRequirements for attendance (formal)
NoneReferences to Course [WIW-SWP-SUS-K-7]
| Module | Name | Context | |
|---|---|---|---|
| [WIW-SWP-SUS-M-7] | Tax effects and tax planning | P: Obligatory | 2V+2U, 6.0 LP |