Corporate Taxation investigates the influence of taxation on the business operation. For example, tax consequences of measures in the constituent sector could be mentioned; or the choice of legal form or location of the business. Furthermore, questions are discussed relating to the operational functions (acquisition, production, sales, investments and finance) as well as business accounting. Among other things, the problems and interdependencies for the optimal design of the commercial and tax balance are discussed.
In general, the essential tasks of Corporate Taxation consist of the following areas: Tax Standards make up the starting point where the necessary knowledge of tax law for the targeted development of action recommendations is taught. Moving on from this, Tax Impact analyses the effects of business decisions on taxation including accounting. Finally, Tax Optimisation develops rules of conduct and decision-making to minimise the total tax burden.
In particular, this focus subject prepares you for activities in tax consultancy. As well as tax consultancy and auditing companies, tax departments of companies can be mentioned as an area of application for graduates. However, there is no need to regard the focus subject as special business administration studies for tax consultancy. Rather, business administration taxation studies presents a sub sector of general business administration, where the object of investigation is made of up impact and design analysis in the business sector. In this respect, there are many diverse development opportunities in the most varied of professional branches, such as finance and controlling departments of industry businesses, banks or insurance companies. Consequently, good combination possibilities exist with the following focus subjects: Balance Sheet Accounting, Finance Management and Controlling, Corporate Management with a focus on Personnel, as well as Business Information Systems.