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International Taxation

Module name (EN): International Taxation
Degree programme: International Business, Bachelor, ASPO 01.10.2020
Module code: IBB-432
Hours per semester week / Teaching method: 4VF (4 hours per week)
ECTS credits: 5
Semester: 4
Mandatory course: no
Language of instruction:
Written exam (90 minutes)

[updated 26.01.2020]
Applicability / Curricular relevance:
IBB-432 International Business, Bachelor, ASPO 01.10.2020, semester 4, optional course
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 Oct 26 04:01:59 CEST 2021, CKEY=iuuaiua, BKEY=ibw4, CID=IBB-432, LANGUAGE=en, DATE=26.10.2021]