Taxation
Bachelor
The study programme provides students with the knowledge required for a career in tax consultancy, auditing or in tax, finance and accounting in companies or non-profit organizations. The focus is on income and value added tax law, procedural and valuation law, accounting tax law, international tax law and company law in Germansy. In addition to the obligatory competence module in income tax law, students can choose a further competence module from the business management topics for specialization.
| Start | Winter semester |
|---|---|
| Admission Criteria | Unrestricted admission |
| Application period | - |
| Study format | Full time, with in-depth practical experience |
| Study cost | None (only semester fee) |
| Normal duration | 7 Semester |
| Language | German |
| ECTS | 210 |
International tax law and reorganisation tax law
The specialisation module International Tax Law covers the main features of international tax law, an overview of the OECD's BEPS project (Base Erosion and Profit Shifting, Organisation for Economic Co-operation and Development) as well as the main features of reorganisation tax law and reorganisation tax law. The module imparts knowledge and understanding of the relevant provisions of international tax law and reorganisation tax law as well as the necessity of taking tax standards into account when dealing with practical issues. Participants are able to recognise simple and practical problems and can apply their knowledge to practical cases. This also includes the ability to collect relevant information from changes in the law and judgements, to evaluate this and to take it into account when solving specific situations.
Contents International tax law and BEPS project
- International tax law
- - Fundamentals of international taxation
- - Measures to avoid double taxation
- - OECD Model Tax Convention
- - Adjustment of income and add-back taxation
- - Tax deferral and entanglement as well as exit taxation
- BEPS project
- - Instruments of the OECD BEPS project
- - Action Plans
Contents of reorganisation tax law
- Reorganisation Act
- - Basics of the Transformation Act
- - Merger
- - Demerger as a counterpart to the merger
- - Transfer of assets and change of legal form
- Reorganisation Tax Act
- - Basics of the Transformation Tax Act
- - Contribution to corporations
- - Mergers of corporations
- - Demerger of corporations
