Modulhandbuch (Module manual)

M.184.3221 TXS Tax Systems around the World
(Tax Systems around the World)
Koordinator (coordinator): Jun.-Prof. Regina Ortmann
Ansprechpartner (contact): Jun.-Prof. Regina Ortmann (regina.ortmann[at]
Credits: 5 ECTS
Workload: 150 Std (h)
Semesterturnus (semester cycle): SoSe
Studiensemester (study semester): 3-6
Dauer in Semestern (duration in semesters): 1
Lehrveranstaltungen (courses):
Nummer / Name
(number / title)
(contact time)
Status (P/WP)
(group size)
a) K.184.32211 / TXS Tax Systems around the World Vorlesung 30 Std (h) 85 Std (h) P
b) K.184.32212 / TXS Tax Systems around the World Seminar 5 Std (h) 30 Std (h) P
Wahlmöglichkeiten innerhalb des Moduls (Options within the module):
Empfohlene Voraussetzungen (prerequisites):

M.184.2216 TX1 Business Taxation and 
M.184.2219 TX4 Value Added Taxes and Real Estate Transfer Taxes 
(previously M.184.2221 Business Taxation) 


M.184.2227 FA 1: Basics of Financial Accounting according to HGB and 
M.184.2228 FA 2: Further Basics of Financial Accounting according to HGB 
(previously M.184.2231 Basics of Financial Accounting according to HGB)

Inhalte (short description):

In the course, we focus on basic concepts of taxation for national and cross-border economic activities for individuals and corporations. The course provides an overview of tax treatments of certain economic issues worldwide. Consequently, the perspective held in the course is country-unspecific.

After a general introduction into the taxation of business profits, we go into more detail on corporate tax systems, the tax treatment of losses, e.g., loss carry-forwards and group taxation, and the special tax treatment of partnerships in different jurisdictions. Further, we elaborate in the lecture the tax treatment of intellectual property, which is a key factor for economic success of companies and challenging with respect to valuation and taxation. In a last part, the course covers the issue of tax burden comparison and effects of tax rates on (real) investment decisions. All in all, tax regulations of several countries are used as examples to point out general and specific characteristics of the rules.

Students learn about the basic concepts of national and international taxation and their implications for companies. Moreover, they gain a profound overview on the application of different tax concepts in countries worldwide, are able to categorize and classify these basic concepts and are able to assess pro and cons of them. The effects of taxes on entrepreneurial decisions (such as investments or financing) are of main interest throughout the course. In case studies, students investigate certain tax systems in more detail and need to take decisions from an entrepreneurial perspective.

Lernergebnisse (learning outcomes):
Fachkompetenz Wissen (professional expertise):
know different tax systems that are applied worldwide.
are able to classify and categorize different tax systems.
Know how taxes affect business decisions.
Are able to identify the key tax issues that affect international transactions.
Fachkompetenz Fertigkeit (practical professional and academic skills):
understand how features of tax systems create certain incentives for entrepreneurs.
are able to assess pros and cons of different tax systems.
are able to analyze international business transactions critically under consideration of taxes.
are able to critically reflect and to challenge statements about tax burdens​
Personale Kompetenz / Sozial (individual competences / social skills):
independently build learning groups to repeat and deepen what was presented in the lecture.
actively discuss actual taxation practices in firms.
are able to present their results in groups in front of an audience.

Personale Kompetenz / Selbstständigkeit (individual competences / ability to perform autonomously):
critically reflect on tax regulation applied in different countries and on their entrepreneurial implications.
transfer this knowledge of international taxation on various application contexts.
work independently on new subjects in teams.
are able to formulate recommendations for tax planning.
Prüfungsleistungen (examinations)
Art der Modulprüfung (type of modul examination): Modulteilprüfungen
Art der Prüfung
(type of examination)
a) Klausur 68 75.00 %
b) Präsentation 8 25.00 %
Studienleistung / qualifizierte Teilnahme (module participation requirements)
Voraussetzungen für die Teilnahme an Prüfungen (formal requirements for participating in examinations)
Voraussetzungen für die Vergabe von Credits (formal requirements for granting credit points)
Die Vergabe der Credits erfolgt, wenn die Modulnote mindestens „ausreichend“ ist
Gewichtung für Gesamtnote (calculation of overall grade)
Das Modul wird mit der doppelten Anzahl seiner Credits gewichtet (Faktor: 2)
Verwendung des Moduls in den Studiengängen (The module can be selected in the following degree programmes)
B.Sc. International Business Studies, B.Sc. Wirtschaftsinformatik, B.Sc. Wirtschaftswissenschaften
Umfang QT (participation requirements):
Lernmaterialien, Literaturangaben (learning material, literature):
Jacobs, O.H./Endres, D./Spengel, C. (Eds.): Internationale Unternehmensbesteuerung, 8th Ed., München 2016.

Endres, D./Spengel, C. (Eds.): International company taxation and tax planning, Kluwer Law International, Alphen aan Den Rijn 2015.
Teilnehmerbegrenzung (participant limit):
Sonstige Hinweise (additional information):

​Teaching language: English.

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