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International Business Administration

Tax Technology

Exam number: 6850

Semester: from 1st semester

Duration of the module: One semester

Form of the module (i.e. obligatory, elective etc.): Elective

Frequency of module offer: Each summer semester

Prerequisites: Basic knowledge in business taxation of any country (proven with prior courses in taxation), basic knowledge in business informatics (proven with prior courses).
Maximum number of participants: 20

Applicability of module for other study programmes:
Obligatory or elective in other study programmes. For further information check regulations of the study programme.

Person responsible for module: Prof. Dr. Christina Elschner

Name of the professor: Prof. Dr. Christina Elschner

Language of teaching: English

ECTS-Credits (based on the workload): 6

Workload and its composition (self-study, contact time):
Contact time (Lecture, tutorial etc.) 45 h; self-study: 135 h

Contact hours (per week in semester): 3

Methods and duration of examination:
Seminar paper (10 pages), assignments and presentations

Emphasis of the grade for the final grade: Please check regulations of the study programme

Aim of the module (expected learning outcomes and competencies to be acquired):
After completing this course students
- have a profound knowledge of VAT
- have a profound knowledge on the administrative obligations related to VAT
- have a basic knowledge on cross-border activities and its consequences for VAT
- are able to analyze data in the context of VAT-related problems
- are able to apply several analytic tools to identify and visualize tax structures

General competencies
- Project management
- Working in inter-disciplinary groups
- Writing and presenting

Contents of the module:
This project-based course covers two fundamental areas tax advisors are expected to be familiar with: value added taxes and technical implication. The course introduces students to value added taxes (VAT) in the European Union, with a main focus on Germany. It introduces students to various data analytic technics applied in tax businesses. Students learn to apply analytical instruments to solve simple and complex VAT-related problems.

Teaching and learning methods:
Lecture, working in (small) groups, seminar paper, presentations, discussions

Special features (e.g. percentage of online-work, practice, guest speaker, etc.):
This course is in close cooperation with Tax Technology Experts from Deloitte.

Literature (compulsory reading, recommended literature):

Further information:
Registration in Moodle Viadrina required.