One of the purposes of studying economics at university is to train the next generation of managers. This is clearly demonstrated by the potential professional fields of employment of graduates specialising in "Taxation and Tax Law" (Business Taxation) as self-employed or employed tax consultants, auditors or management consultants as well as employees in line or staff functions in internal and external accounting departments. In this day and age of constant change (tax law is a prime example of this), working in a line or staff function requires a high level of personal resilience, a high level of adaptability to changing situations, the ability to recognise the essential structures and content in the supposed chaos of information and requirements, to develop "adequate" targets and solutions and, if necessary, to implement them. In addition, the ability to work in detail is also required. In addition to this more general university training objective, there is the specialised training, i.e. in the field of taxation and tax law, the specialist knowledge required for the above-mentioned classical professional objectives in both business and legal terms.

The field of business taxation is at the interface between economics and Law. The subject area analyses the effects of tax law on long-term business structures such as legal form, investment or financing and on operational processes (tax impact theory) in order to be able to make correct business decisions/structures.

The starting point for this is first of all to impart tax law knowledge of the central corporate taxes. In addition, the tax opportunities and risks associated with the increasing globalisation of the business activities of medium-sized and large companies (international tax law) are becoming increasingly important

Research international tax law; in particular comparison of the influence of tax law on permanent structures in Germany, France and Sweden.