Module Handbook

  • Dynamischer Default-Fachbereich geändert auf WIW

Module WIW-SWP-EBS-M-7

Selected topics of taxation (M, 6.0 LP, AUSL)

Module Identification

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

Basedata

CP, Effort 6.0 CP = 180 h
Position of the semester 1 Sem. in SuSe
Level [7] Master (Advanced)
Language [DE] German
Module Manager
Lecturers
Area of study [WIW-SWP] Business Taxation and Auditing
Reference course of study [WIW-88.21-SG#2009] M.Sc. Business Studies (2009) [2009]
Livecycle-State [AUSL] Phase-out period

Courses

Type/SWS Course Number Title Choice in
Module-Part
Presence-Time /
Self-Study
SL SL is
required for exa.
PL CP Sem.
2V+2U WIW-SWP-EBS-K-7
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.


Contents

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.

Literature

  • 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 of the module (informal)

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

Requirements for attendance of the module (formal)

None

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