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 |
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| Procedure |
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| Credits | 5 ECTS |
| Formal Instructions |
Please refer to the document "Formatting Requirements" for the formal requirements of the chair for seminar papers.
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| Qualification Goals |
Preparation of an empirical paper in groups Training in applying empirical methods and teamwork skills |
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| Procedure |
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| Credits | 5 ECTS |
| Formal Instructions |
Please refer to the document "Formatting Requirements" for the formal requirements of the chair for project work.
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| 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 |
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| Procedure |
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| Credits | 5 ECTS |
| Formal Instructions | As announced |