| Module name (EN): Taxation (focus module) |
| Degree programme: International Business, Bachelor, ASPO 01.10.2017 |
| Module code: BIBW-432 |
| SAP-Submodule-No.: P420-0173 |
| Hours per semester week / Teaching method: 4V (4 hours per week) |
| ECTS credits: 5 |
| Semester: 4 |
| Mandatory course: no |
| Language of instruction: German |
| Assessment: Written exam (90 minutes / can be repeated annually) [updated 14.03.2018] |
| Applicability / Curricular relevance: BIBW-432 (P420-0173) International Business, Bachelor, ASPO 01.10.2013, semester 4, optional course BIBW-432 (P420-0173) International Business, Bachelor, ASPO 01.10.2017, semester 4, optional 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): BIBW-210 Accounting BIBW-220 Business Law [updated 07.01.2020] |
| Recommended as prerequisite for: |
| Module coordinator: Prof. Dr. Christoph Freichel |
| Lecturer: Prof. Dr. Christoph Freichel [updated 21.02.2018] |
| 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. - They will be able to apply the principles of international tax law to different problems. - Common tax theory [updated 14.03.2018] |
| Module content: - Income tax - Corporate tax - Trade tax - Value added tax - Links to the German foreign tax law - Basic problems and objectives of international tax law - Avoidance or mitigation of double taxation [updated 14.03.2018] |
| Teaching methods/Media: Lecture, case studies [updated 14.03.2018] |
| Recommended or required reading: Bornhofen: Steuerlehre 2, Wiesbaden, latest edition. Breithecker/Klapdor: Einführung in die Internationale Betriebswirtschaftliche Steuerlehre, Erich Schmidt Verlag, latest edition. [updated 14.03.2018] |
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