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Professorship of Business Taxation and Auditing
Seminars/Projects/Case Studies
Professorship of Business Taxation and Auditing 

Bachelor

Current Topics for Seminar Papers

The Extended Deduction
according to § 9 No. 1 sentence 2 ff. of the Trade Tax Act (GewStG)

Present the case law that has developed regarding the extended deduction over time, outline application cases for different legal forms, especially commercially-influenced partnerships, business leasing, and business splitting.

Signed Prof. Dr. Silke Hüsing

07.08.2024

Master

Current Topics for Seminar Papers

The Research Allowance – Assessment Base, Accounting, Liquidity Effect, Risks

A possible starting point could be this article: Link to the article (please access via the university library, search and login in databases at juris for the link to work; if necessary, connect via eduroam).

The goal is to identify the point in time when the liquidity from the allowance becomes available. Additionally, the risk associated with an application or claiming the allowance should be assessed (for the investment allowance, there was a concrete risk of committing a criminal offense in case of negligence, see Haupt, H. (2008). Die Investitionszulage. Stuttgart: Boorberg Verlag).

Signed Prof. Dr. Silke Hüsing

07.08.2024

Qualification Goals Independent theoretical elaboration of a current topic in the field of Business Taxation
Procedure
  • For students of the Master’s program in Accounting and Corporate Tax Management
  • The seminar topic will be assigned after registration towards the end of the lecture period of the previous semester.
  • The topic is mainly worked on during the semester break. It is strongly recommended to consult with the supervising staff at the beginning and during the preparation.
  • The seminar paper (20 pages) must be submitted as an electronic version (PDF via email) to the supervising staff by the announced deadline.
  • The main findings of the seminar paper will subsequently be presented and discussed in a block session. The presentation should last approximately 15 minutes.
  • The evaluation includes the written paper as well as the oral presentation and discussion.
Credits 5 ECTS
Formal Instructions

Please refer to the document "Formatting Requirements" for the formal requirements of the chair for seminar papers.

Qualification Goals

Preparation of an empirical paper in groups

Training in applying empirical methods and teamwork skills

Procedure
  • For students of the Master’s program in Accounting and Corporate Tax Management
  • The project topic will be assigned after registration towards the end of the lecture period of the previous semester.
  • You present the progress of your research at four different dates during the semester. Questions and challenges can be discussed and addressed during these sessions.
  • The project report (30 pages) must be submitted as an electronic version (PDF via email) to the supervising staff by the announced deadline.
  • Each group member should contribute equally to the writing of the project report.
  • Evaluation includes the written report and the oral presentation with discussion. The group can decide whether to use a uniform grade for the group work or individual grades within the group.
Credits 5 ECTS
Formal Instructions

Please refer to the document "Formatting Requirements" for the formal requirements of the chair for project work.

Qualification Goals

Solving and presenting practice-relevant tasks in groups

Application of tax law sources

Training teamwork skills

Gaining insight into the work field of a tax advisor

Procedure
  • For students of the Master’s program in Accounting and Corporate Tax Management
  • Various practice-oriented cases are provided by different firms.
  • These cases must be worked on within the group.
  • The solution outline of each case must be submitted to the supervising staff by the given deadlines.
  • During the semester, you will present your results to the respective practice partners and discuss them together.
  • Evaluation includes the written reports as well as the oral presentation and discussion.
Credits 5 ECTS
Formal Instructions As announced

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