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.
Selected topics of taxation (M, 6.0 LP, AUSL)
|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|| Master (Advanced)|
|Area of study||[WIW-SWP] Business Taxation and Auditing|
|Reference course of study||[WIW-88.21-SG#2009] M.Sc. Business Studies (2009) |
|Livecycle-State||[AUSL] Phase-out period|
|Type/SWS||Course Number||Title||Choice in |
|SL||SL is |
required for exa.
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.
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 of the module (informal)
It is recommended to attend the module Taxes and Auditing from the Bachelor's programme.