| Detailed information |
| Pre-requisites |
(*) Grundlagen des Steuerrechts
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| Original study plan |
Master's programme Master's programme Tax Law and Tax Management 2025W |
| Learning Outcomes |
Competences |
| Students are able to recognize current issues at the interface between tax and corporate law (e.g. in the area of corporate financing) and to analyze and discuss them independently on an academic level.
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| Skills |
Knowledge |
- Understanding and applying the methods for written legal papers (k2, k3)
- Assessing the informative value of references and sources with regard to their suitability for jurisprudential findings and their content (k4, k5)
- Evaluation of research gaps in tax and corporate law issues (k5)
- Independent answering of a current research question as part of a seminar paper and presentation of the solutions developed (k6)
- Evaluation and discussion of the research achievements of other students (k5)
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- Academic work in law (in particular literature research and structured evaluation of sources)
- Formal requirements for the presentation of legal research achievements
- Current status of tax and related company law (overview and sound foundations)
- Dealing with specialist legal literature and acquiring knowledge about specific issues
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| Criteria for evaluation |
(*)In die Beurteilung fließen ein: inhaltliche und formale Qualität der erstellten schriftlichen wissenschaftlichen Seminararbeit; die Qualität der mündlichen Präsentation sowie die Beteiligung an Diskussion und Reflexion der Arbeitsergebnisse.
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| Methods |
(*)Selbständige Erstellung der Seminararbeit; Medienunterstützte Präsentationen der Ergebnisse; Diskussionen zu den jeweiligen Themen.
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| Language |
German |
| Study material |
(*)JKU Tax (Hrsg), Steuerrecht - studieren und verstehen.
Themenabhängig, individuell zu recherchieren.
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| Changing subject? |
No |
