Business Taxation

The aim of the module 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 module Business Taxation comprises two parts. First, the lecture "Business Taxation" by Prof. Dr. Martin Jacob, WHU, gives an introduction to tax planning. The lecture focuses on concepts that can be applied to different tax systems around the world. 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 Dr. Holger Lampe, Partner at KPMG and Sven Westphälinger, Senior Manager at KPMG. The course discusses practical problems and business decision using case studies that are solved and presented by the participants. After successfully participating in the module Business Taxation, participants understand the role of taxes in key business decisions and are able to apply the concepts to practical problems.

Scholes et al.: Taxes and Business Strategy, 4th ed. 2009. Schanz, D./Schanz, S.: Business Taxation and Financial Decisions, 2010.

Lectures, excercises, presentations, cases

Exam. The grading is based on the lecture "Business Taxation" (50%) and the course "Cases in Business Taxation" (50%).

Voraussetzungen sind finanzwirtschaftliche Grundlagen: z.B. Kapitalwertrechnung, Annuität, Rentenbarwertfaktor. Steuerrechtliche Vorkenntnisse: keine.

180