Course: Income Taxation of Enterprises (5102-461)

Persons:

• Prof. Dr. Holger Kahle (verantwortlich)

Type of Course:

lecture with exercise

In-Class Hours Per Week:

3

Contents:

The lecture - Company Taxation - broadens the knowledge in company taxation based on the Bachelor studies regarding the taxation of private companies (one-man businesses, partnerships) as well as corporations. It also deals with special topics concerning the taxation of family-owned companies and hybrid forms of companies. Eventually questions regarding the choice of the legal form are addressed.

Literature:

Jacobs, O. H.: Unternehmensbesteuerung und Rechtsform, 4. Auflage, München 2009.

Niehus, U./Wilke, H.: Die Besteuerung der Personengesellschaften, 6. Aufl., Stuttgart 2013.

Schreiber, U.: Besteuerung der Unternehmen, 3. Auflage, Berlin/Heidelberg 2012.

Zimmermann, R./Hoffmann, J./Hübner, H./Schaeberle, J./Völkel, D.: Die Personengesellschaft im Steuerrecht, 11. Aufl., Achim 2013.

Location:

Hohenheim

Module:

• 5102-460 Business Taxation 2 (compulsory)

eLearning:

Course in ILIAS