Module: Advanced Module Taxation (5102-290)

Persons:

• Prof. Dr. Holger Kahle (verantwortlich)

Degree Program:

• Business Administration and Economics (Bachelor, since 28.07.2010)
  5. Semester, compulsory
• Business Administration and Economics Vocational and Business Education (Bachelor, since 28.07.2010)
  5. Semester, compulsory
• Business Administration and Economics (Bachelor, since 01.10.2015)
  5. Semester, compulsory
• Education for Business and Economics (Bachelor, since 01.10.2015)
  5. Semester, compulsory
• Education for Business and Economics (Bachelor, since 01.10.2015)
  5. Semester, compulsory

Relation to other Modules:

GBWL I GBWL II GBWL IV Basic Module Public Finance

Prerequisites for Attendance:

Completion of basic study period (to a large extent)

Sprache:

German

ECTS:

6 credits

Frequency:

every winter semester

Length of the Module:

1 semester

Compulsory assignment:

written exam (70%), achievements in exercises (30%), case studies

Length of the examination:

60 minutes

Workload:

180 hours: 28 hours class attendance 1 hour written exam 151 hours independent study (preparation and follow-up)

Professional competences:

The main topic of the course is the taxation of corporations in Germany. The course focuses on the taxation of private companies (one-man businesses, partnerships) on the one hand and of corporate entities and their stockholders on the other hand.

Courses