Tax Aspects of Business Decisions

 

Especially in medium-sized enterprises economic decisions are heavily influenced by taxes. For this reason, both of them the decision-makers themselves as well as the consultants need to have knowledge regarding the current tax regulations.

Learning objectives

After successfully attending the course, the students should:

  • Have methodological knowledge to evaluate business decisions from a tax perspective view,
  • Know tax consequences of important economic decisions and be able to solve practical cases.

Content

The aim of this course is to work out the tax implications for important business decisions based on practical case studies.

  • Issues concerning the choice of the legal form
  • Issues concering the location
  • Issues concerning the accounting policies
  • Issues concering the organization of the perfmormance relationship between shareholders and company
  • Development trading recommendations in specific decision situations

General Information

  • Admission prerequisites: mandatory modules of the B.Sc. Business Studies, see respective examination regulations
  • Frequency of offer: every summer semester
  • Scope of the course: 3 SWS
  • Examination modalities: written exam (60 minutes) or oral examination
  • Lecturer: J. Schiffers