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Business Taxation and Aspects of International Corporate Taxation

Module name (EN): Business Taxation and Aspects of International Corporate Taxation
Degree programme: International Tourism Management, Bachelor, ASPO 01.10.2018
Module code: DFBTO406
Hours per semester week / Teaching method: 4V (4 hours per week)
ECTS credits: 5
Semester: 4
Mandatory course: yes
Language of instruction:
German
Assessment:
Written exam (90 minutes / Can be repeated semesterly)
Curricular relevance:
DFBTO406 International Tourism Management, Bachelor, ASPO 01.10.2018, semester 4, mandatory course
BITM-412 International Tourism-Management, Bachelor, ASPO 01.10.2013, semester 4, mandatory course
BITM-412 International Tourism-Management, Bachelor, ASPO 01.10.2015, semester 4, mandatory course
BITM-412 International Tourism-Management, Bachelor, ASPO 01.10.2017, semester 4, mandatory course
BITM-412 International Tourism-Management, Bachelor, ASPO 01.10.2020, semester 4, mandatory course
Workload:
60 class hours (= 45 clock hours) over a 15-week period.
The total student study time is 150 hours (equivalent to 5 ECTS credits).
There are therefore 105 hours available for class preparation and follow-up work and exam preparation.
Recommended prerequisites (modules):
None.
Recommended as prerequisite for:
Module coordinator:
Prof. Dr. Christoph Freichel
Lecturer: Prof. Dr. Christoph Freichel

[updated 16.01.2017]
Learning outcomes:
- After successfully completing this module, students will be able to name the characteristics of and justifications for the most important German tax types.
- Students will be able to calculate the tax base _ depending on the tax type. _
- Students will be able to calculate their personal income tax.
- Students will be able to point out differences in the income tax rates of partnerships and corporations and carry out a comparison of effective tax burden.
- Students will be able to explain the special features of taxation in the field of tourism.
- They will be able to apply the principles of international tax law to different problems.
 


[updated 17.09.2018]
Module content:
- Common tax theory
- Income tax
- Corporate tax
- Trade tax
- Value added tax
- Special features of taxation in the field of tourism.
- Links to the German foreign tax law
- Basic problems and objectives of international tax law
- Avoidance or mitigation of double taxation


[updated 17.09.2018]
Teaching methods/Media:
Lecture, case studies

[updated 17.09.2018]
Recommended or required reading:
Bornhofen: Steuerlehre 2, Wiesbaden, latest edition.
Breithecker/Klapdor: Einführung in die Internationale Betriebswirtschaftliche Steuerlehre, latest edition.


[updated 17.09.2018]
[Sat Jul 11 13:52:53 CEST 2020, CKEY=ibsuaiu, BKEY=dfhito, CID=DFBTO406, LANGUAGE=en, DATE=11.07.2020]