Betriebswirtschaft

Module manual

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Finance & Law

Prerequisite

Basic knowledge of double-entry bookkeeping and accounting, basic knowledge of private law, especially commercial and corporate law, and national tax law.

Teaching methods Lecture
Learning target / Competences

Students learn to independently analyze issues in international finance and tax law. This includes the area of international financial management, including an understanding of the relevance of global financial markets and the functioning of money and capital market instruments.
Students become aware of the importance of regulation and the basic investment decisions as well as special features of group financing in an international context. They become familiar with delivery and payment terms in foreign trade and develop the ability to solve trade and export financing issues. They also gain knowledge of complex structured finance, trade and export finance, and project finance. They become proficient in basic models for analyzing and securing exchange-rate, country and buyer’s risks.
Students also deepen their knowledge of tax law from the Bachelor's degree program and learn to apply it to international situations. They will be able to independently answer tax law questions of moderate difficulty and to discuss difficult problems together with tax authorities, tax advisors and auditors.

Duration 1 Semester
Hours per week 4.0
Overview
Classes 60 hrs.
Individual / Group work: 120 hrs.
Workload 180 hrs.
ECTS 6.0
Requirements for awarding credit points

Module assessment: Written exam (K120)

Responsible person

Prof. Dr. Andreas Klasen

Recommended semester 1. oder 2. Semester
Frequency Annually (ss)
Usability

Betriebswirtschaft (Master)

Lectures

International Tax Law

Type Lecture
Nr. B+W1155
Hours per week 2.0
Content
  • Tax residents with foreign relations
  • Law of double taxation agreements
  • Special foreign tax law
  • Law in the European Union
  • Non-resident taxpayers with domestic relations
Literature

Brähler, Internationales Steuerrecht, 9. ed., Berlin 2021
Wilke (ed.), Fallsammlung Internationales Steuerrecht, 14. ed., Herne 2021
Rupp/Knies/Ott/Faust/Hüll, Internationales Steuerrecht, 5. ed., Stuttgart 2021
Wilke/Weber, Lehrbuch Internationales Steuerrecht, 15. ed., Herne 2020
Haase, Internationales und Europäisches Steuerrecht, 6. ed., Heidelberg 2020
Frotscher, Internationales Steuerrecht, 5. ed., Munich 2020

International Financial Management (engl.)

Type Lecture
Nr. B+W1183
Hours per week 2.0
Content
  • Foundations: International financial markets, money, capital and futures market instruments, and international regulation
  • International methods of payment and trade finance: delivery and payment terms, short-term foreign trade finance, export finance and Euro market credits
  • Complex financing structures: structured finance, asset backed financing and project finance
  • Trade risk management: management of country and buyer risks
Literature

Klasen, Andreas/Bannert, Fiona, The Future of Foreign Trade Support, Durham 2015
Manktelow, Aidan, Guide to Emerging Markets, 3. ed., London 2014
Ramady, Mohamed, Political, Economic and Financial Country Risk, Heidelberg 2014
Cavusgil, Tamer, Doing Business in Emerging Markets, London 2012
Grath, Anders, The Handbook of International Trade and Finance, 2. ed., London 2012
Hill, Charles, International Business, New York 2011
Sperber, Herbert/Sprink, Joachim, Internationale Wirtschaft und Finanzen, Munich 2007

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