During your studies in the Mannheim Master in Management (MMM) you can choose a concentraion in Business Taxation. Below we will give you an overview of the course catalogue in the area of Taxation.
The course offering in the area of Taxation covers 75 ECTS credits in total (German and English courses). We will offer introduction courses in Taxation as well as lectures given by professionals. The contents of the courses build on one another. Basically, all courses numbered between 500 and 600 include the basics of national taxation. Building on these, the higher-level courses numbered betwenn 600 and 700 deepen this knowledge and contain a set of international taxation and tax planning. However, this structure does not necessarily mean that certain courses are required in order to take another course on a higher level. It should just serve you as guidance.
Generally, a concentration in Business Taxation is also possible in English, the courses offered in English amount to 33 ECTS points.
|TAX 510 Grundlagen der Besteuerung||6 ECTS||HWS|
|TAX 520 Besteuerung der Unternehmen||6 ECTS||HWS|
|TAX 521 Fallstudien zur Besteuerung der Unternehm||4 ECTS||FSS|
|TAX 530 Taxation of Bussinesses and Individuals||6 ECTS||HWS|
|TAX 610 Internationale Unternehmensbesteuerung||6 ECTS||FSS|
|TAX 611 Fallstudien zur int. Unternehmensbesteuerung||4 ECTS||HWS|
|TAX 630 International Business Taxation||6 ECTS||FSS|
|TAX 650 European Business Taxation||6 ECTS||FSS|
|TAX 660 Steuerwirkung und Steuerplanung||6 ECTS||HWS|
|TAX 661 Fallstudien zur internationalen Steuerplanung||4 ECTS||FSS|
|TAX 670 International Tax Planning||6 ECTS||HWS|
|TAX 730 Seminar in Betriebswirtschaftlicher Steuerlehre||6 ECTS||FSS/
|TAX 740 Master Kolloquium||0 ECTS||FSS/
In general, questions of exams refer to the law that was up to date at the time of the last lecture. Base your argumentation on the appropriate tax law, jurisdiction, guidelines, and other administrative instructions as required.
Please make sure your handwriting is well readable. Indecipherable text passages and solutions will not be considered for the assessment of your exam. Please formulate full sentences. Keywords as a solution are not enough.
Principally, the exam includes five tasks. One task has to be answered (mandatory task). From the remaining four tasks, you have to choose three and answer them (optional tasks). If all optional tasks are answered, task number five will not be considered for assessment. Exams are scheduled to take 90 minutes. You can get up to 90 points in total - up to 60 points for the mandatory task and up to 10 points for each optional task.
Answers and parts of answers that shall not be included in the correction have to be crossed out clearly. They will be considered not answered and will be given zero points.
You may use the following for exams:
A non-programmable calculator, tax law and administrative guidelines are permitted. You may also underline or highlight (by color) laws and guidelines. Additionally, sticky notes may be used without any labels on them.
You may not use your own printouts of laws and guidelines. The laws and guidelines must not have any notes or references to other rules and regulation