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Seminar: Current Issues in Corporate Taxation

Overview

The seminar "Current Issues in Corporate Taxation" is led by Professor Dr. Carmen Bachmann. This course requires prior participation in the module "Tax Impact and Tax Burden Design".

Objectives

After actively participating in the seminar, students will be able to analyze current issues in corporate taxation from a tax systemic and business economic perspective and formulate their own positions. Additionally, they will be able to critically discuss new scientific topics.

Content

• Current problems related to taxation design, such as:
  • Loss offsetting
  • Capital gains taxation
• Definition of the tax base
• Influence of taxation on equity or debt financing
• Shift of tax substrate
• Tax burdens on investments

Applicability

• Master's in Business Administration (Management Science)
• Master's in Economics, elective module
• Master's in Business Education and Management Training, elective module

Credits

• 5 ECTS credits

Recommendation

• 3rd semester

Responsibility

• Institute for Corporate Accounting, Finance, and Taxation

Frequency

• Every winter semester

Teaching Methods

• Seminar "Current Issues in Corporate Taxation" (2 SWS) = 30 hours of attendance and 120 hours of self-study = 150 hours

Workload

• 5 ECTS credits = 150 working hours

Participation Requirements

• Participation in the module "Tax Impact and Tax Burden Design"

Participation Limitation

• Selection process

Module Number

• Not specified

Details

Last updated: June 19, 2025