The module teaches research methods for and the approach to the subject on the basis of selected topics from the area of taxation. The students will be able to identify, analyse and evaluate relevant problems of selected issues. Allowing for the current state of expert methodology, independent solutions will be produced and justified. The students will also learn to independently acquire new knowledge and skills. The method of problem solving as well as the achieved results will be demonstrated and defended in a term paper as well as in a presentation (group and/or individual presentation).

Basic and current questions of tax system analysis, tax effects and tax planning. Tax system analyses: legal forms of taxation in a national and international context, aperiodic taxation. Tax effects and tax planning: The effects of taxation on corporate decisions, taxation and allocation, tax planning in a national and international context.

Language: German or English

Total workload: 150

Module duration: One semester

Module frequency: At least every second fall semester

Prerequisites: The “Tax Effects and Tax Planning” module or a similar course.