Taxation and Corporate Law
- Faculty
Faculty of Business Management and Social Sciences
- Version
Version 1 of 17.02.2025.
- Module identifier
22B1314
- Module level
Bachelor
- Language of instruction
German
- ECTS credit points and grading
5.0
- Module frequency
winter and summer term
- Duration
1 semester
- Overall workload
The total workload for the module is 150 hours (see also "ECTS credit points and grading").
- Teaching and learning methods
Lecturer based learning Workload hours Type of teaching Media implementation Concretization 30 Lecture Presence - 30 Lecture Presence - Lecturer independent learning Workload hours Type of teaching Media implementation Concretization 90 Preparation/follow-up for course work -
- Graded examination
- Written examination or
- Homework / Assignment
- Literature
- Aunert-Micus/Güllemann/Streckel/Tonner/Wiese, Wirtschaftsprivatrecht;
- Coenenberg u.a.: Jahresabschluss und Jahresabschlussanalyse,
- Bitz u.a.: Der Jahresabschluss
- Dinkelbach, Andreas: Ertragsteuern (Einkommensteuer, K?rperschaftsteuer, Gewerbesteuer)
- Grefe: Unternehmenssteuern
- Hubert: Gewinnermittlungsverfahren und Rechtsformwahl
- Applicability in study programs
- International Business and Management
- International Business and Management, B.A.
- Person responsible for the module
- Wiechers, Elmar
- Teachers
- Wiechers, Elmar