graduate Business

Learning Objectives:

Students will acquire in-depth knowledge of the tax system and business taxation. They will have a thorough understanding of the techniques and criteria for determining the most advantageous approach to individual taxation and tax planning, as well as the resulting tax implications. This will enable students to independently structure and solve more complex problems related to tax implications and tax planning (instrumental competencies). They can independently acquire new knowledge about tax systems and tax effects (systemic competencies). Students can engage in sector-specific and cross-sectoral discussions.

Content:

Taxation and Corporate Structure: Taxation of different legal and corporate structures in the major industrialized nations; current and non-recurring taxation. Tax Effects: Effects of taxation on microeconomic corporate decisions; distributional consequences of taxation; national and cross-border taxation.