|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|
|Mandatory course: no|
|Language of instruction:
Written exam (90 minutes)
|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:
Prof. Dr. Christoph Freichel
|Lecturer: Prof. Dr. Christoph Freichel
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.
- General taxation
- Income tax
- Corporate tax
- Trade tax
- VAT (Value Added Tax)
- International tax law
Lecture, case studies
|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.
[Tue Oct 26 04:01:59 CEST 2021, CKEY=iuuaiua, BKEY=ibw4, CID=IBB-432, LANGUAGE=en, DATE=26.10.2021]