Inhalt

Master's programme Tax Law and Tax Management (K 066/902)

Versionsauswahl
Overview ECTS Credits
Basics in Tax Law16,00
........ KS Principles of Tax Management6,00
........ KS Advanced Company Taxatation I - Companies3,00
........ KS Advanced Company Taxation II – Investment Taxation3,00
........ IK Tax Planning4,00
........ IK Determination of Taxable Income4,00
Interdisciplinary Topics of Tax Sciences8,00
........ SE Cross-cutting Topics of Tax Sciences I4,00
........ SE Cross-cutting Topics of Tax Sciences II4,00
Electives62,00
........ Tax Accounting1,50-13,50
................ IK Determination of Taxable Income3,00
................ VL Accounting and taxation1,50
................ AG Practice of Tax Accounting3,00
................ IK Complementary Balance Sheet2,00
................ IK Determination of Taxable Income4,00
........ Law of Fiscal Offenses1,50-7,50
................ KS Criminal Tax Law3,00
................ KO Selected chapters of financial criminal law1,50
................ AG Practice of Law of Fiscal Offenses3,00
........ Gender Studies1,00-4,00
................ IK Current status of Non-Discrimination in jurisprudence and teaching3,00
................ KS Gender Studies and tax law1,00
........ International and European Taxation1,50-16,50
................ IK International Tax-Planing3,00
................ AG Practice of International and European Tax Law3,00
................ AG Practice of Transfer Pricing3,00
................ SE Special Topics of International and European Tax Law3,00
................ VL European Tax Law1,50
................ KS International and EU-Tax Law3,00
........ Wage Taxation and Social Security Contributions1,00-6,00
................ IK accounting for wages2,00
................ AG Practice of Wage Taxation3,00
................ KS Social insurance1,00
........ Mergers & Acquisitions2,00-16,00
................ IK Foundation, Reorganization and Liquidation of Enterprises3,00
................ VL Taxation and Choice of Legal Form2,00
................ AG Practice of Reorganisations3,00
................ VL Choice of business systems4,00
................ IK Company Taxation and Reorganization4,00
........ State and Taxation1,50-9,75
................ VL Basics of budgetary law and audit of administration of funds2,25
................ VL Tax policy1,50
................ AG Practice of Budget Law3,00
........ Tax Management2,00-9,00
................ IK Tax Planning4,00
................ KS Methods of Taxation Management2,00
................ SE Seminar on Business Taxation3,00
........ Value Added Taxation2,00-11,00
................ KS Value Added Tax in the European Union3,00
................ AG Practice of Value Added Taxation3,00
................ KS Valua Added Tax Planning2,00
................ KS Purchase Tax and Transfer Tax3,00
........ Business and Enterprise Taxation1,50-10,00
................ VL Tax law concerning syndicates1,50
................ VL Business taxation1,50
................ AG Practice of Enterprise Taxation3,00
................ IK Special Topics of Business Taxation4,00
........ Excise Taxes and Energy Taxation1,50-7,50
................ VL Green taxes1,50
................ VL Introduction in Excise Tax Law3,00
................ AG Practice of Excise Taxation3,00
........ Tax Procedure2,00-5,00
................ AG Practice of Tax Procedure3,00
................ KS Procedural law2,00
........ Customs and Foreign Trade Law1,50-7,50
................ VL International Economic Law1,50
................ KS Introduction Foreign Trade Legislation3,00
................ AG Practice of Customs Law3,00
Seminar Master Thesis1,00
........ SE Seminar Master Thesis1,00