wir220 - Taxation and Tax Law (Complete module description)

The aim of the course is to provide students with a deep and thorough knowledge of
• the income tax basics
• different types of income and their meaning
• the ongoing taxation of central legal forms and the specification of fiscal decision-making parameters.

The course provides a deep insight into
• income tax, corporate tax and trade tax
• the impact of income taxes on the decision-making regarding the choice of a legal form
o limited liability company/public holding company
o sole proprietorship/partnership as well as limited partnership with a liability company as general partner
o company split-up
• the dependence between the height of tax burden and accumulation/payout as well as the capital structure

Rose, Gerd & Watrin, Christoph (aktuelle Fassung): Band 1 Ertragsteuern: Einkommensteuer, Körperschaftsteuer, Gewerbesteuer
It is worth mentioning, that due to the fast-changing tax law, further recommendations regarding the literature cannot be made yet, but are rather given during to the course. Required are:
• a collection of the most important tax laws (e.g. NWB-publisher) in current form.
• a loose-leaf collection of the tax regulations (e.g. Beck-publisher)

http://www.fk2.uni-oldenburg.de/InstRW/steuer/

end of semester

written exam