International Taxation and Law, B.A.
Globalisation has ushered in an age of unprecedented interconnectedness between nations, fundamentally altering many areas of society in the meantime. This change is extremely evident, for example, in national tax systems and related law. For companies, tax and legislative authorities, international taxation has become an important issue with far-reaching implications. Thus, in order to understand and appreciate the topic of taxation and law within a global context, this degree programme uses a dedicated international approach to material, tackling a range of issues related to both national and international taxation and law.
In the early stages of this degree programme, you’ll acquire thorough knowledge of national fiscal law, particularly in the fields of income tax laws, procedural law and commercial taxation. In later stages, your knowledge base will expand to advanced topics in international taxation and law, for example bilateral agreements and supranational law, which are critically examined and discussed with respect to their supporting legal framework. Graduates are able to identify and evaluate sophisticated tax issues both in terms of economics and law, as well as develop appropriate, real-world solution concepts, particularly in the following areas:
- Transfer pricing
- Controlled foreign corporate legislation
- Double taxation conventions
- International tax planning
At the same time, the programme is also dedicated to exploring the logical interconnection between business administration, law and general economics. Thus this programme interweaves a solid theoretical foundation, a practical orientation that incorporates real-world issues, and a cross-discipline, internationally-focused study of taxation and law. This rigorous programme produces graduates who are qualified and able to make their way in a challenging, yet lucrative job market, or continue their studies in a consecutive master’s programme.
The programme is taught in English, which allows you to refine your overall proficiency and develop not only effective business communication skills, but also an excellent command of English tax and finance terminology, boosting your employability in the international job market.
In total, the standard duration of study for this course is seven semesters. In the first three semesters, students acquire fundamental knowledge in disciplines connected to international relations, in particular political science and economics, while also developing their analytical and research-related capacities.
This knowledge base is reinforced in the fourth and fifth semesters with additional modules, which aim to provide students with a deeper understanding of the acquired material. You’ll also select your elective modules in this semester and thus define the emphasis of your studies.
The sixth semester is reserved for the semester-long internship or a semester abroad at a university or other approved tertiary education institution outside of Germany. This semester gives you the opportunity to gather practical experience and/or add further emphasis to their degree specialisation.
Finally, in the seventh semester, you’ll develop and write your bachelor’s thesis after developing an appropriate topic. We highly encourage our students to develop practically-relevant theses, for example in collaboration with the private sector or a public institution. We can actively help you find and set up a collaborative partnership for your thesis.
As a graduate of the International Taxation and Law programme, you’ll possess valuable legal and economic expertise which enables you to evaluate sophisticated tax issues and develop appropriate solutions, particularly from an international perspective. What’s more, thanks to the practical and interdisciplinary focus of the programme, you’ll be qualified for a number of potential career paths in a thriving field.
Potential fields of employment for graduates are:
- Tax consultancy and accounting firms
- Internal tax departments of international companies
- Business consultancy
- Foreign tax authorities
The study programme also allows you to choose the emphasis of your degree by carefully selecting your elective modules. Thus you can sharpen your professional profile according to your own strengths and interests, improving your employability in the career paths that interest you the most.
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Head of Degree Programme:
Professor Dr. Ralf Klapdor
Professor of Business Administration with a focus on
International Tax Law, Financial Management and Controlling