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MW50: Selected Problems in the Field of Business Taxation

Current news on the module are only available in German, as the courses of the module are currently only held in German. For this reason please change the language to German at the top of this page.

The Master's program in Business Taxation is designed to deepen the ability to methodically determine and quantify the tax consequences of economic circumstances, to recognize risks and to develop suitable alternatives for achieving business goals while avoiding negative tax effects. In addition, the students' judgement should be trained in such a way that they are able to critically assess the tax law norms relevant to the field of corporate taxation from a business and legal perspective.

An indispensable prerequisite for the Master's program is a precise knowledge of the tax law fundamentals of corporate taxation including their methodical application as well as a command of basic knowledge of the taxation of small and medium-sized enterprises and international corporate taxation.

The module MW50: Selected Issues of Corporate Taxation is designed as a one-semester module and can be completed in any semester. The module final exam is offered in each semester.

The elective module requires the attendance of the following compulsory courses:

  • Course 1: Selected Problems of Taxation of Medium-Sized Enterprises (2 SWS) 
  • Course 2: Selected Problems of International Corporate Taxation (2 SWS).

A general prerequisite for attending the module is the existence of basic knowledge of income tax law and of the law on transactions and tax on assets as well as the methodical application of this basic knowledge to business issues, including the ability to solve concrete tax cases systematically, completely and accurately.

For the courses in MW50 special participation requirements are recommended:

MW50 - Course 1: Basic knowledge of the taxation of medium-sized companies or the taxation of the different legal forms
MW50 - Course 2: Previous attendance of course MW49, Course 2: International Corporate Taxation.

Prerequisite for the allocation of ECTS points is the successful participation in the written module final examination.


Course 1: Selected questions of taxation of medium-sized companies

The aim of the course is to analyze current and practice-relevant problems in the field of taxation of medium-sized companies and to discuss them on the latest state of knowledge. The students should be enabled to critically and carefully consider and, by applying scientific methods, to participate in the solution of currently discussed technical problems of taxation of medium-sized companies.

Basic knowledge of the taxation of small and medium-sized enterprises and the taxation of different legal forms is assumed.


Course 2: Selected questions of international corporate taxation

The aim of the course is to analyze current and practice-relevant problems of international corporate taxation and to discuss them based on the latest state of knowledge. Students should be enabled to participate critically and balanced and to apply scientific methods to solve currently discussed technical problems of international corporate taxation.

Basic knowledge of international corporate taxation is recommended.

The module is concluded by a 90-minute written exam. The written exam contains two essay topics. The aim of the exam is to show that students are able to systematically and accurately present and critically discuss the tax consequences of a specific business decision problem.

Tax laws and tax guidelines are permitted as aids in the exam, provided they do not contain any entries.

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