DE / EN

TAX 530: Taxation of Businesses and Individuals

(Dieser Kurs wird nur in Englisch angeboten)

Learning outcomes

  • Students know the basic principles of different types of taxes and understand the structure of these taxes (the lecture focuses on the tax systems in the EU member states and the US)
  • Students understand the relevance as well as the consequences of the transparency principle and the corporation principle and assess the tax burden on profits as well as on shareholder compensations dependent on the legal form of the business.
  • Most notably, students understand how taxes influence business decisions and evaluate tax planning opportunities created by business tax law. 

Aim of module

  • Basic principles of taxation
  • Personal income tax
  • Corporate income tax
  • Local profit taxes and non-profit taxes (e.g. trade tax, property tax)
  • Comparative taxation of transparent entities (sole proprietors and partnerships) and corporations and their shareholders
  • Gift and inheritance taxes
  • Capital transfer tax
  • Value added tax 

Prerequisites

  • Formal:Not taken the Modules TAX 510 and TAX 520
  • Recommended: Basic knowledge of financial accounting 

Further information

  • Lecturer / Person in charge: Prof. Spengel
  • ECTS: 

     

    • Lecture: 4
    • Exercise: 2

     

  • SWS: 

     

    • Lecture: 2
    • Exercise: 2

     

  • Form of Assessment: 

     

    • Written examination (90 minutes)
    • Presentation
    • Case studies

     

  • Duration of module: 1 semester
  • Frequency (FSS/HWS): HWS
  • Language: English