Determination of Income

Aim
Determination of taxable income in Germany is characterised by its close link to commercial accounting (authoritative principle). Despite increasing international influence the link between commercial and to accounting remains very important. The seminar "Steuerliche Gewinnermittlung" ('Determination of Income') deals with the regulations concerning determination of taxable income and its impact on decisions, as well as the possibility to harmonize determination of taxable income within the European Union.

After attending the seminar students should know and be able to evaluate all relevant regulations. The seminar, which takes place every third semester, contains two semester periods per week. In addition students are obliged to prepare an assignment during the lecture free period.

Structure

• Introduction to the theory of financial accounting
• Conceptual basics concerning tax balance sheet legislation
• Common consolidated corporate tax base in the European Union
• Economic evaluation
• Tax balance sheet policy

Please note also the information in the UniVZ.