Business Taxation
- Fundamentals of business taxation
o US Tax Law
o German Tax Law
o Taxation of Partnerships and Corporations
- Integrating income taxes into finance
o Partnerships: The after-tax ‘Standard Model’
o Corporations: Corporate tax systems
o Investment and payout decisions of corporations
o Influence of loss offset rules
- Neutral income tax systems
o Cash-Flow Tax
o Allowance for Corporate Equity Tax
o Taxation of Economic Profits
- Corporate Tax Avoidance and International Profit Shifting of Multinationals
o Debt vs. equity financing
o Transfer pricing
o Use of royalties and licenses
The course is taught by Prof. Dr. Martin Jacob.
Additional information for WHU Students:
This course is part of the moduleBusiness Taxationthat comprises two parts. First, the lecture“Business Taxation”by Prof. Dr. Martin Jacob gives an introduction to tax planning. To deepen the understanding of these concepts, the second part of the module is based on case studies. The course“Cases in Business Taxation”is taught by Sven Westphälinger, Partner at KPMG.
The grading of the course is based on the final exam (90 min).
As this course is part of the module "Business Taxation", the overall grade for the module based on the exam for the lecture "Business Taxation" (50%) and the course "Cases in Business Taxation" (50%)
Date | Time |
---|---|
Thursday, 03.09.2020 | 08:00 - 11:15 |
Wednesday, 09.09.2020 | 08:00 - 11:15 |
Monday, 14.09.2020 | 08:00 - 11:15 |
Wednesday, 23.09.2020 | 08:00 - 11:15 |
Wednesday, 07.10.2020 | 08:00 - 11:15 |
Wednesday, 14.10.2020 | 08:00 - 11:15 |