Module Handbook

  • Dynamischer Default-Fachbereich geändert auf WIW

Module WIW-SWP-EBS-M-7

Selected topics of taxation (M, 6.0 LP)

Module Identification

Module Number Module Name CP (Effort)
WIW-SWP-EBS-M-7 Selected topics of taxation 6.0 CP (180 h)


CP, Effort 6.0 CP = 180 h
Position of the semester 1 Sem. in SuSe
Level [7] Master (Advanced)
Language [DE] German
Module Manager
Area of study [WIW-SWP] Business Taxation and Auditing
Reference course of study [WIW-88.21-SG] M.Sc. Business Studies
Livecycle-State [NORM] Active


Type/SWS Course Number Title Choice in
Presence-Time /
SL SL is
required for exa.
PL CP Sem.
Selected topics of taxation
P 60 h 120 h - - PL1 6.0 SuSe
  • About [WIW-SWP-EBS-K-7]: Title: "Selected topics of taxation"; Presence-Time: 60 h; Self-Study: 120 h

Examination achievement PL1

  • Form of examination: presentation
  • Examination Frequency: Examination only within the course

Evaluation of grades

The grade of the module examination is also the module grade.


The module deals with selected individual questions of business taxation in the areas of income tax, corporate income tax and trade tax. In addition to current developments in tax law, the module also deals with economic problems in the field of business taxation.

Competencies / intended learning achievements

The students learn to deal with selected cases in the areas of income tax, corporation tax and trade tax and to deal with individual questions of business taxation.


  • Birk, D./Desens, M./Tappe, H.: Steuerrecht, 21. Auflage 2018
  • Scheffler, W.: Besteuerung von Unternehmen I, 13. Auflage 2016
  • Scheffler, W.: Besteuerung von Unternehmen III, 2. Auflage 2013

Requirements for attendance (informal)

It is recommended to attend the module Taxes and Auditing from the Bachelor's programme.

Requirements for attendance (formal)


References to Module / Module Number [WIW-SWP-EBS-M-7]

Module-Pool Name
[WIW-SWP-MPOOL-7] Field of Specialization: Taxation and Auditing