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Cases in Business Taxation

Course code
Course type
BSc Course
Weekly Hours
FS 2019
Sven Westphälinger
Please note that exchange students obtain a higher number of credits in the BSc-program at WHU than listed here. For further information please contact directly the International Relations Office.

The aim of the course Cases in Business taxation is to deepen the understanding of how taxes affect business decisions, in particular, structuring of businesses in the international landscape. The course combines national and international taxation in theory and in real-life cases. The objective of the class is that students learn to understand and apply the implications of international taxation.

The course is taught by Sven Westphälinger, Partner at KPMG. There are three sessions and students are asked to attend all sessions. In the first and seond session, the instructor introduces aspects of national and international taxation. In the second and third session, students present their solutions to the cases. Students work in groups.

The grading of the course is based on the case presentation, the discussion of the cases, as well as general class participation.

Additional information for WHU Students:

This course is part of the module Business Taxation that comprises two parts. First, the lecture "Business Taxation" by Prof. Dr. Martin Jacob gives an introduction to tax planning and the effect of taxation on business decisions. 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.

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
Tuesday, 12.03.2019 15:30 - 18:45
Wednesday, 20.03.2019 15:30 - 18:45
Thursday, 11.04.2019 15:30 - 18:45
The aim of the course Business Taxation is to give an introduction to the topic of taxation of corporations, shareholders, and businesses and to deepen the understanding of how taxes affect business decisions. The course, for example, deals with the tax influence on investment decisions, financing decisions, the choice of organizational form, and mergers and acquisitions. The lecture focuses on concepts that can be applied to different tax systems around the world. After successfully participating in the course Business Taxation, participants understand the role of taxes in key business decisions and are able to apply the concepts to practical problems.
All cases and references will be distributed in class
Lectures, presentations and cases
The grading of the course is based on case studies and case presentations.
Students should have successfully passed the lecture "Business Taxation".
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