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International Business Administration

Business Taxation

Exam number: 1570

Semester: from 3rd semester (Grundlagenausbildung)

Duration of the module: One semester

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

Frequency of module offer: Each winter semester

Prerequisites: IBA-Bachelor-Students and Foreign Exchange Students ONLY!

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, tutorials etc.) 45 h; self-study: 135 h

Contact hours (per week in semester): 4

Methods and duration of examination:
Successful written exam (120 min)

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):
Professional competence:
- The students acquire the relevant tools to analyze the impact of taxes on business decisions. This implies the legal framework (tax law) as well as theories and methods of economic decision making. The students learn the main principles of taxation so as to be able to quickly understand and apply not only the German but also foreign tax systems.
General skills:
- Search and find relevant information and literature
- Read and understand scientific literature

Contents of the module:
1. Introduction
2. Domestic Taxation of businesses
2.1 Overview business taxation
2.2 Personal Income Tax
2.3 Corporate Income Tax
2.4 Other Business Taxes
2.5 Comparison Effective Tax Burdens of Selected Organizational Forms
3. Cross Border Taxation of Businesses
3.1 Basic
3.2 Inbound-Investments
3.3 Outbound-Investments
3.4 International Comparison Effective Tax Burdens
4. (Aggressive) Tax Planning of Multinationals
5. Non-Income Taxes
5.1 Inheritance Taxes, Real Estate Taxes, Net Worth Taxes
5.2 Transaction Taxes

Teaching and learning methods:
Lecture with tutorials, self-studies

Special features (e.g. percentage of online-work, practice, guest speaker, etc.):
Guest speaker

Literature (compulsory reading, recommended literature):
Endres, D. and C. Spengel (2015), International Company Taxation and Tax Planning, Wolters Kluwer.

Further information:
Registration in Moodle Viadrina required.