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Business Taxation

Companies are faced with complex tax requirements that can result in serious burdens and place high demands on tax compliance. This applies all the more in the case of cross-border business activities. Compliance failures can endanger the existence of a company and threaten its reputation. Efficient management of the tax position therefore makes a significant contribution to corporate success, which is reflected in earnings per share, and influences public perception. This study focus provides an in-depth analysis of the impact of taxation on business decisions, organizational structures, and the management of the tax position. Within the focus, students can set their own emphases.

The major in Business Taxation is designed to deepen the ability to methodically determine and quantify the tax consequences of economic issues, to efficiently manage tax compliance requirements and tax risks, and to develop suitable alternative courses of action to achieve entrepreneurial goals while avoiding negative tax effects. In addition, judgment should be trained in such a way that tax law norms relevant to the field of corporate taxation can be critically evaluated from a business and legal perspective.

Precise knowledge of the tax law principles of corporate taxation including their methodical application as well as basic knowledge of the taxation of medium-sized companies, of group companies and of international corporate taxation are required.

The major develops essential technical and methodological knowledge required for a responsible position as a tax advisor or auditor or for taking on a management function in a company, up to and including CFO. A position in a ministry is also conceivable. The major can also be combined with other majors, such as Financial Accounting, Management Control or Finance.

  • MW13 Tax Law
  • MW50 Selected Issues of Corporate Taxation
  • MW90 Digital Reporting & Data Science
  • MW113 FACT Foundations
  • MW114 Corporate Tax Law and International Corporate Taxation
  • MW115 Current Research Issues in Business Taxation

Requirements: Successful completion of the following module is required for the Business Taxation specialisation. MW114: Corporate Tax Law and International Corporate Taxation and either the module MW115 Current Research Issues in Business Taxation or in the module MW50 Selected Issues in Business Taxation is required.

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