Company Taxation

Affiliation to semester	5
Duration	1 semester
State of the module	Compulsory module
Frequency of offering	Each semester
ECTS)	5
Hours of compulsory in credit hours	4
Learning outcome / competences	Students are able to: describe the basic structure of the taxation of private persons, partnerships and companies, differentiate the core types of income tax, differentiate types of income according to German income tax law and solve simple case studies requiring the calculation of income to be taxed of private persons, solve simple case studies requiring the calculation of income to be taxed for companies, explain the sales tax system and solve simple case studies on the taxability and tax obligations of sales turnover, describe the problem of double taxation and principles for its solution in national tax law, explain the basic structure and functional principle of double taxation agreements.
Level	1b
Necessary requirements	None
Recommended requirements	BIB2.1 Financial Accounting
Method of examination (applicable are §§ 9-14 RStPO)	Written exam
Performance rating	Differentiated by grades
Corresponding Units	Company Taxation (SL)

Name of the unit	Company Taxation (SL)
Name of the corresponding module	BIB 5.3 Company Taxation
Language	English
Rate of workload for the unit	100 %
Rate of hours of compulsory in credit hours	4
Type of learning	SL
Content of the unit	Basics to Taxation (fundamental definitions, tax-relevant terms, legal basics of taxation, assessment procedure, tax scales). Company taxation as a function of legal structure (overview of taxation approaches to corporations on the one and to partnerships on the other hand). Income tax (tax liability, classification and calculation of different income types of income, deductibility of losses, flat rate withholding tax, income tax scale). Corporate tax (tax liability, calculation of taxable income, corporate tax rate, reserves for corporate tax, dividends and hidden profit distribution). Value Added Tax (system und function of VAT, taxable transactions, tax exemptions, taxable base, VAT tax rates, deduction of input VAT). Basics to international taxation (the problem of double taxation, overview of unilateral instruments to avoid double taxation, basics to double taxation treaties).
Literature	Lang/Pistone/Schuch/Staringer: Introduction to European Tax Law on Direct Taxation, Linde-Verlag, Wien, last available edition. Haase/Steierberg: Tax Law in Germany, Beck-Verlag, München, last available edition. PwC – Worldwide Tax Summaries, Corporate Taxes 2013/2014 – online available under: www.pwc.com/taxsummaries. Datev – Tables and information for tax advisors, Nürnberg, last available edition.
Indications	--

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