Tax Knowledge Library

An innovative digital learning platform for taxation

The Tax Knowledge Library is a digital learning platform that covers fundamental, internationally applied concepts of taxation. It consists of a collection of more than 30 short explanatory videos and over 270 quiz questions in English.

How do students benefit?

Learn and review content

Short videos on basic concepts of taxation
Ideal for learning, reviewing content, and closing knowledge gaps

Test your knowledge

Theoretical and applied quiz questions
Suitable for testing knowledge and identifying knowledge gaps

What can lecturers expect?

Support students effectively

Reinforce recently acquired knowledge
Bring students up to a common level of knowledge
Diverse question formats and complexity levels

Flexible & free learning material

Digital learning materials available anytime
More than 30 videos and over 270 quiz questions on tax concepts
Suitable for Bachelor and Master courses

International applicability

Internationally applicable tax concepts
No country-specific elements
English language

Content

The Tax Knowledge Library includes five modules with a total of 32 videos and 35 quizzes. The modules cover:

1. Fundamentals of Taxation
Objectives of Income Taxation
Types of Taxes
Ideal Tax System
Elements of a Tax
Income Tax Collection
2. Business Taxation
Taxation of a Sole Proprietorship
Taxation of a Corporation
Taxation of a Partnership
Taxation of a Subsidiary
Taxation of a Permanent Establishment
Taxation of a Subsidiary vs. Permanent Establishment
Group Taxation
Taxation of Intercompany Dividends
Overview of Corporate Tax Systems
Double Taxation Reducing Corporate Tax Systems
Double Taxation Avoiding Corporate Tax Systems
Local Business Taxes
3. Income Determination & Interaction with Accounting
Determination of Taxable Profits
Tax Treatment of Losses
Taxation of Capital Gains
Deferred Taxes
4. International Taxation
Taxation of Cross-Border Investments
Credit Method to Relief International Double Taxation
Exemption Method to Relief International Double Taxation
Credit vs. Exemption Method
Capital Import Neutrality and Capital Export Neutrality
Tax Treaties
5. Tax Planning
Tax Strategies
Net Present Value
Impact of Taxes on the Net Present Value
Introduction to Financing
Tax Implications of Equity Financing
Tax Implications of Debt Financing
Tax Implications of Equity vs. Debt Financing
Intercompany Transactions and Transfer Pricing

In total, the Tax Knowledge Library contains more than 270 quiz questions in various formats, such as multiple or single choice, drag and drop, or fill in the blanks.

Access

If you are a member of the University of Mannheim, you can access the course “Tax Knowledge Library” via the digital learning platform ILIAS. Lecturers can also integrate a link to the Tax Knowledge Library into their own courses. You can find the course in ILIAS.

Not a member of the University of Mannheim? You can integrate the Tax Knowledge Library into your own digital learning platform, provided it supports H5P. The Tax Knowledge Library consists of H5P elements that can be exported and imported. Each of the five modules is an interactive book containing the videos and the corresponding quiz questions as separate pages. If your platform supports H5P, you can import the H5P modules that we provide to you. A web browser is all you need to view or edit H5P elements. The content is accessible via laptops and various mobile devices.

All videos included in the Tax Knowledge Library are also publicly available in the Tax Video Library.

Preview

Curious to see what the Tax Knowledge Library looks like? Below is a sneak peek of the topic “Taxation of a Subsidiary” from the module “Business Taxation.”

User Interface of the interactive book „Business Taxation“ and the quiz „Taxation of a Subsidiary“. On the left you can see the menu with the different pages of the interactive book. Each page starts with a short video on the topic.

Example of single-choice question asking whether a statement is true or false.

Example of a single choice question asking to calculate the after-tax profit.

Funding

The project for developing the Tax Knowledge Library was funded by the Stiftung Innovation in der Hochschullehre and Lehre@ENGAGE.EU.

Contact

If you have any questions, suggestions or feedback, please do not hesitate to contact us. You'll find our contact details below.

We would like to give a special thanks to our former student assistants, who made a significant contribution to the success of the project. We are also pleased to include the explanatory videos created by our (former) colleagues Dr. Sarah Winter and Inga Schulz.

Credit: Tsvetina Tsonkova

Emilia Gschossmann, M.Sc.

E-Mail: emilia.gschossmannmail-uni-mannheim.de

Phone: +49 (0) 621 – 181 1685

Address:       Universität Mannheim
                           Schloss Ostflügel (Room 248)
                           68131 Mannheim

Credit: Tsvetina Tsonkova

Hannah Gundert, M.Sc.

E-Mail: Hannah.Gundertmail-zew.de

Address:       Universität Mannheim
                           Schloss Ostflügel
                           68131 Mannheim