Master thesis
Are you interested in writing a Master's thesis at the Chair of Business Taxation? Then you will find all the important information here.
Award procedure
Master's theses at the Chair of Business Taxation are awarded on the basis of a short application. This should include a current overview of grades and a short synopsis (max. 2 pages). The synopsis should include a proposed topic. In addition, the relevance of the topic, the research question(s) and method should be elaborated. The proposal must be thematically independent of topics previously worked on in other final theses/seminar papers. Accordingly, an overview of topics previously worked on must be enclosed. Please send your application at least 2 weeks before your preferred start date to taxation@uni-siegen.de.
Preliminary interview and application
After we have received your application, a research assistant will contact you to discuss the topic. This is only a non-binding preliminary discussion and not a guaranteed topic commitment. It is therefore not possible to start working on the topic at this stage.
The thesis registration formmust then be
must then be completed, signed and sent to the supervisor. The topic does not have to be completed, as the final determination of the topic will only take place afterwards. The form will be signed and returned to you after the final topic has been agreed with Prof. Thomsen. For a successful and timely registration, the form must be submitted within two weeks after being signed by Prof. Thomsen .
Issue of topics and processing time
Once you have successfully registered with the Examination Office, you will receive an email with your topic, start date and submission date.
During the processing time, a research assistant will be available to support you. In particular, your proposed outline will be discussed. When working on your topic, please refer to the Guidelines for the Preparation of Academic Papers
(German) or General Guidlines for Academic Writing
(English) should be applied.
If you would like to refresh or expand your knowledge of academic writing, the Chair of Business Taxation offers a colloquium on academic writing every semester. For more information, please follow our news or take a look at our current course overviews for Master's students
.
Possible topics for the Master's thesis
We generally welcome your own topic suggestions. We would be happy to meet you in person to discuss your topic preferences. Please feel free to contact us by email.
If you do not yet have a topic of your own, you will find an overview of possible topics at our chair in the following list. The list represents a possible preselection and can help you to get an overview of possible topics.
Possible topics for the Master's thesis
In principle, we welcome your own topic suggestions. We would be happy to meet you in person to discuss your topic preferences. Please feel free to contact us by email.
If you do not yet have a topic of your own, you will find an overview of possible topics at our chair in the following list. The list represents a possible preselection and can help you to get an overview of possible subject areas.
Master's thesis topics at the UB Chair
A critical analysis of tax avoidance possibilities in loss firms
A critical analysis of tax avoidance possibilities in loss firms
The influence of the EU taxonomy on corporate taxation
The influence of the EU taxonomy on corporate taxation
A tax perspective on company pension schemes
A tax perspective on company pension schemes
Contribution solution in the event of reduced or increased transfer in the tax group
Contribution solution in the event of reduced or increased transfer in the tax group
Which drivers influence tax planning in companies - An empirical analysis
Which drivers influence tax planning in companies - An empirical analysis
The effects of tax avoidance on stakeholders
The effects of tax avoidance on stakeholders
Binding effect of the tax transfer date for the preparation of the takeover balance sheet - a critical analysis
Binding effect of the tax transfer date for the preparation of the takeover balance sheet - a critical analysis
Timely application for book or intermediate value approach - A critical analysis
Timely application for book or intermediate value approach - A critical analysis
The association between tax avoidance and earnings management: Differences within Europe
The association between tax avoidance and earnings management: Differences within Europe
Tax avoidance in loss firms
Tax avoidance in loss firms
The association between auditor rotation and tax avoidance in public firms
The association between auditor rotation and tax avoidance in public firms
Do tax aggressive firms hold more cash?
Do tax aggressive firms hold more cash?
Abuse of Legal Structuring Options (§ 42 AO) - A Critical Analysis of Federal Fiscal Court Case Law
Abuse of Legal Structuring Options (§ 42 AO) - A Critical Analysis of Federal Fiscal Court Case Law
Treatment of Tax Mismatches (including § 4k EStG)
Treatment of tax mismatches (including § 4k EStG)
Taxation of carried interest
Taxation of carried interest
Anti-Abuse Regulations in the Reorganization Tax Act
Anti-Abuse Regulations in the Reorganization Tax Act
Anti-Abuse Regulations in the German Investment Tax Act
Anti-Abuse Regulations in the InvStG
Commercial and Tax Treatment of Swaps
Commercial and Tax Treatment of Swaps
Incongruent Profit Distributions
Incongruent profit distributions
Accounting and Taxation of Profit Participation Rights
Accounting and taxation of profit participation rights
Anti-Treaty Shopping Regulations
Anti-Treaty Shopping Regulations
Taxation of Private Equity Funds
Taxation of Private Equity Funds
Income Tax Opportunities and Risks of Establishing and Relocating the Place of Management under § 10 AO
Income Tax Opportunities and Risks of Establishing and Relocating the Place of Management under § 10 AO
Reorganization and Corporate Tax Considerations in Loss-Making Corporate Groups
Reorganization and corporate tax considerations in loss-making corporate groups
Income Tax Pitfalls in Connection with the Reorganization of Partnerships
Income Tax Pitfalls in Connection with the Reorganization of Partnerships
Inheritance and Gift Tax-Optimized Transfer of Business Assets
Inheritance and Gift Tax-Optimized Transfer of Business Assets
Usufruct as a Planning Instrument in Succession Planning
Usufruct as a planning instrument in succession planning
Inheritance and Gift Tax Aspects of Establishing Family Foundations as Asset Binding Vehicles
Inheritance and Gift Tax Aspects of Establishing Family Foundations as Asset Binding Vehicles
Place of Business and Place of Management Permanent Establishment Between Domestic and Treaty Law
Place of Business and Place of Management Permanent Establishment between Domestic and Treaty Law
Partnerships and Their Shareholders in International Tax Law
Partnerships and Their Shareholders in International Tax Law
The Treatment of Employment Income under Double Taxation Agreements
The Treatment of Employment Income under Double Taxation Agreements
Treaty Overrides as Defensive Mechanisms in Income Tax Law
Treaty Overrides as Defensive Mechanisms in Income Tax Law
Domestic and Foreign Family Foundations in International Tax Law
Domestic and Foreign Family Foundations in International Tax Law
The Tax Haven Defense Act - Quo Vadis?
The Tax Haven Defense Act - Quo vadis?
The New Interest Concept of the Interest Deduction Limitation under the Credit Secondary Market Promotion Act
The New Interest Concept of the Interest Deduction Limitation under the Credit Secondary Market Promotion Act
Tax-Neutral Spin-Offs and Splits of Corporations under § 15 of the Reorganization Tax Act
Tax-Neutral Spin-Offs and Splits of Corporations under § 15 of the Reorganization Tax Act
Impact of § 4h para. 1 sentence 7 EStG on the Application of the Exemption Threshold in § 4h para. 2 sentence 1 letter a EStG
Impact of § 4h para. 1 sentence 7 EStG on the Application of the Exemption Threshold in § 4h para. 2 sentence 1 letter a EStG
The Impact of Trade Tax on Business Start-Ups in Germany
The impact of trade tax on business start-ups in Germany
Trade Tax and Business Structure: Optimization Potentials for Small and Medium-Sized Enterprises (SMEs)
Trade Tax and Business Structure: Optimization Potentials for Small and Medium-Sized Enterprises (SMEs)
Impact of Trade Tax on the Internationalization of Businesses
The Impact of Trade Tax on the Internationalization of Businesses
The Impact of Trade Tax on the Growth of Technology Companies
The Impact of Trade Tax on the Growth of Technology Companies
The Relation between Tax avoidance and Firm risk - An empirical Analysis
The Relation between Tax avoidance and Firm risk - An empirical Analysis
A critical analysis of the current developments regarding consolidated VAT groups
A critical analysis of the current developments regarding consolidated VAT groups
Necessary intervention or a threat to tax justice - the fuel rebate in Germany
Necessary intervention or a threat to tax justice - the fuel rebate in Germany
Establishing a Permanent Establishment in Germany Through the Assignment of Foreign Personnel - Domestic and Treaty-Based Standards
Establishing a Permanent Establishment in Germany Through the Assignment of Foreign Personnel - Domestic and Treaty-Based Standards
Trade Tax and Business Ethics: Tax Avoidance as a Factor in Corporate Development
Trade Tax and Business Ethics: Tax Avoidance as a Factor in Corporate Development
Tax Implications of Business Relocations: A Trade Tax Analysis
Tax implications of business relocations: A Trade Tax Analysis
Current developments of transfer prices
Current developments in transfer prices
Inheritance tax in international comparison
Inheritance tax in international comparison
Anti-Abuse Regulations in the German Income Tax Act
Anti-abuse regulations in the German Income TaxAct
Selected Problem Areas of Controlled Foreign Company (CFC) Taxation
Selected Problem Areas of Controlled Foreign Company (CFC) Taxation
Substance Requirements in Income Tax Law
Substance requirements in income tax law
Extended Limited Tax Liability (§ 2 AStG)
Extended Limited Tax Liability (§ 2 AStG)
The Permanent Establishment under § 12 AO - Nature, Legal Elements, and Income Tax Planning Options
The Permanent Establishment under § 12 AO - Nature, Legal Elements, and Income Tax Planning Options
Passive Conversions under German International Tax Law
Passive Conversions under German International Tax Law
Substance Verification under International Tax Law According to § 8 paras. 2-4 AStG
Substance Verification under International Tax Law According to § 8 paras. 2-4 AStG
Abuse of Legal Structuring in the So-Called Bull-Bear Model
Abuse of LegalStructuring in the So-Called Bull-Bear Model
Trade Tax as a Competitive Factor in an International Context
Trade Tax as a Competitive Factor in an International Context
A Critical Analysis of the Inheritance Tax in International Comparison
A Critical Analysis of the Inheritance Tax in International Comparison
The BEPS project in the light of corporate social responsibility
The BEPS project in the light of corporate social responsibility
A critical analysis of the influence of environmental taxes on the strategic decisions of companies
A critical analysis of the influence of environmental taxes on the strategic decisions of companies
Impact of Corporate Governance Performance on Tax Avoidance: A Study of Listed German Companies
Impact of Corporate Governance Performance on Tax Avoidance: A Study ofListed German Companies
A Comparison of Tax Avoidance Practices Between ESG-Rated and Non-Rated Companies
A Comparison of Tax Avoidance Practices Between ESG-Rated and Non-Rated Companies
Impact Investing and Tax Avoidance: Do "Green" Companies Really Avoid More Taxes?
Impact Investing and Tax Avoidance: Do "Green" Companies Really Avoid More Taxes?
How does the composition of supervisory boards affect the CSR performance of companies? - An empirical analysis
How does the composition of supervisory boards affect the CSR performance of companies? - An empirical analysis