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International Taxation

Module name (EN):
Name of module in study programme. It should be precise and clear.
International Taxation
Degree programme:
Study Programme with validity of corresponding study regulations containing this module.
International Business, Bachelor, ASPO 01.10.2020
Module code: IBB-432
The exam administration creates a SAP-Submodule-No for every exam type in every module. The SAP-Submodule-No is equal for the same module in different study programs.
Hours per semester week / Teaching method:
The count of hours per week is a combination of lecture (V for German Vorlesung), exercise (U for Übung), practice (P) oder project (PA). For example a course of the form 2V+2U has 2 hours of lecture and 2 hours of exercise per week.
4VF (4 hours per week)
ECTS credits:
European Credit Transfer System. Points for successful completion of a course. Each ECTS point represents a workload of 30 hours.
Semester: 4
Mandatory course: no
Language of instruction:
Written exam (90 minutes)

[updated 26.01.2020]
Applicability / Curricular relevance:
All study programs (with year of the version of study regulations) containing the course.

IBB-432 (P420-0246) International Business, Bachelor, ASPO 01.10.2020 , semester 4, optional course
Workload of student for successfully completing the course. Each ECTS credit represents 30 working hours. These are the combined effort of face-to-face time, post-processing the subject of the lecture, exercises and preparation for the exam.

The total workload is distributed on the semester (01.04.-30.09. during the summer term, 01.10.-31.03. during the winter term).
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):
Recommended as prerequisite for:
Module coordinator:
Prof. Dr. Christoph Freichel
Lecturer: Prof. Dr. Christoph Freichel

[updated 25.11.2019]
Learning outcomes:
After successfully completing this module, students will be able to:
- define the term "taxes", distinguish between different types of taxes and know the most important terms of   
- reproduce the seven types of income with their special features,
- carry out the personal income tax calculation and distinguish between loss carryforwards and loss carrybacks,
- show differences in the income taxation of partnerships and corporations and calculate a comparison of tax
- handle with special tariffs of §§ 34 ff EStG,
- reproduce characteristics and essence of corporate tax,
- reflect upon the characteristics and essence of the trade tax and calculate the trade tax,
- deal with the basic features of value added tax,
- apply the principles of international tax law to a variety of problems.

[updated 04.02.2020]
Module content:
- General taxation
- Income tax
- Corporate tax
- Trade tax
- VAT (Value Added Tax)
- International tax law

[updated 04.02.2020]
Teaching methods/Media:
Lecture, case studies

[updated 16.12.2019]
Recommended or required reading:
Freichel et al.: Ertragsteuern, 6. Aufl., München,
Djanani et al.: German Income Tax, Frankfurt am Main,
Brähler: Internationales Steuerrecht, 8. Aufl., Wiesbaden.

[updated 06.01.2020]
[Tue Apr 23 06:36:28 CEST 2024, CKEY=iuuaiua, BKEY=ibw4, CID=IBB-432, LANGUAGE=en, DATE=23.04.2024]