Tax Planning und Tax Compliance
Component code / course code: UF23.1
Semester: winter / summer
ECTS credits: 5
Lecture hours per week (SWS): 4
Lecturer: Prof. Dr. Girlich
Language: German / English
Prerequisites:
A sound knowledge of accounting and taxation as well as basic knowledge of company and civil law is required. Module 07 "Accounting" and Module 12 "Fundamentals of Business Taxation" as well as Module 10 "Company and Corporate Law" should therefore have been successfully completed.
Qualification objectives:
Students should be able to understand the tax implications for small and medium-sized enterprises as well as the tax challenges for corporate groups. In doing so, an understanding of the instruments for reducing the tax burden as well as the organisational measures necessary for this in the form of a tax compliance system should arise
Course contents:
Both the instruments for controlling the tax burden in purely national and cross-border business transactions and the related establishment of a corresponding tax compliance organisation are dealt with. The abuse avoidance regulations of the respective tax jurisdictions are also the subject of the lecture.
- Tax structuring advice
- Tax Compliance
- Tax audit
- Organschaft for corporation tax and trade tax purposes
- VAT fiscal unity
- Deferred taxes
- Transfer pricing in cross-border business relationships
- Functional relocations
- Incidental taxation
Teaching format (e.g. online/in person lecture/Seminar/Lab etc.): Introductory lecture and consolidation through literature study; case study
Examination type: written exam
