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Taxation (focus module)

Module name (EN):
Name of module in study programme. It should be precise and clear.
Taxation (focus module)
Degree programme:
Study Programme with validity of corresponding study regulations containing this module.
International Business, Bachelor, ASPO 01.10.2017
Module code: BIBW-432
SAP-Submodule-No.:
The exam administration creates a SAP-Submodule-No for every exam type in every module. The SAP-Submodule-No is equal for the same module in different study programs.
P420-0173
Hours per semester week / Teaching method:
The count of hours per week is a combination of lecture (V for German Vorlesung), exercise (U for Übung), practice (P) oder project (PA). For example a course of the form 2V+2U has 2 hours of lecture and 2 hours of exercise per week.
4V (4 hours per week)
ECTS credits:
European Credit Transfer System. Points for successful completion of a course. Each ECTS point represents a workload of 30 hours.
5
Semester: 4
Mandatory course: no
Language of instruction:
German
Assessment:
Written exam (90 minutes / can be repeated annually)

[updated 14.03.2018]
Applicability / Curricular relevance:
All study programs (with year of the version of study regulations) containing the course.

BIBW-432 (P420-0173) International Business, Bachelor, ASPO 01.10.2013 , semester 4, optional course
BIBW-432 (P420-0173) International Business, Bachelor, ASPO 01.10.2017 , semester 4, optional course
Workload:
Workload of student for successfully completing the course. Each ECTS credit represents 30 working hours. These are the combined effort of face-to-face time, post-processing the subject of the lecture, exercises and preparation for the exam.

The total workload is distributed on the semester (01.04.-30.09. during the summer term, 01.10.-31.03. during the winter term).
60 class hours (= 45 clock hours) over a 15-week period.
The total student study time is 150 hours (equivalent to 5 ECTS credits).
There are therefore 105 hours available for class preparation and follow-up work and exam preparation.
Recommended prerequisites (modules):
BIBW-210 Accounting
BIBW-220 Business Law


[updated 07.01.2020]
Recommended as prerequisite for:
Module coordinator:
Prof. Dr. Christoph Freichel
Lecturer:
Prof. Dr. Christoph Freichel


[updated 21.02.2018]
Learning outcomes:
- After successfully completing this module, students will be able to name the characteristics of and justifications for the most important German tax types.
- Students will be able to calculate the tax base _ depending on the tax type. _
 
- Students will be able to calculate their personal income tax.
 
- Students will be able to point out differences in the income tax rates of partnerships and corporations and carry out a comparison of effective tax burden.
- They will be able to apply the principles of international tax law to different problems.
 
 
- Common tax theory


[updated 14.03.2018]
Module content:
 
- Income tax
- Corporate tax
- Trade tax
- Value added tax
- Links to the German foreign tax law
- Basic problems and objectives of international tax law
- Avoidance or mitigation of double taxation
 


[updated 14.03.2018]
Teaching methods/Media:
Lecture, case studies

[updated 14.03.2018]
Recommended or required reading:
Bornhofen: Steuerlehre 2, Wiesbaden, latest edition.
Breithecker/Klapdor: Einführung in die Internationale Betriebswirtschaftliche Steuerlehre, Erich Schmidt Verlag, latest edition.


[updated 14.03.2018]
 
[Tue Nov  4 10:07:23 CET 2025, CKEY=iuuaiu, BKEY=ibw3, CID=BIBW-432, LANGUAGE=en, DATE=04.11.2025]