- Deepen their knowledge of and insight into the foundations and systems of international business taxation and a selected, specific discipline in the area of economics, in particular with respect to a specific topic to be further determined, and the interrelationship that exists between the area of international business taxation on the one hand and the selected discipline in the area of economics on the other.
- Be able to independently detect these foundations, systems and interrelationships and accompanying economic sources (e.g., literature, data sets).
- Be able to independently and critically analyze and evaluate these foundations, systems and interrelationships and accompanying economic sources (including a well-founded own opinion).
- Be able to integrate the discipline of international business taxation with tax related disciplines of economics in decision-making processes of both the private sector and the public sector.
Students will be able to independently:
- formulate a problem statement for a basic academic research project.
- establish and structure a basic academic research project.
- perform a basic and academically sound study of the above foundations, systems and interrelationships.
- report in written form on the results of the study in a structured and accurate fashion and in proper English (spelling, style and readability)
- give an oral presentation of the study and enter into an academic debate concerning the study