Are aware of sources of information regarding financial markets, financial institutions, financial assets and clients.
Know how to find the sources of law (statutes etc.) and the relevant literature databases.
Understand the implementation of financial models for analysing financial markets, institutions and clients.
Solve practical cases by interpreting the sources of law.
Develop abilities to analyse the needs and constraints of clients in the private banking business and assess the suitability of different products.
Are able to construe the corresponding sources of law.
Seek differences and convergences of instruments to manage assets.
Create concepts to establish and organize the different instruments to manage assets by interpreting the corresponding sources of law.
Evaluate the clients' needs with regard to risk/return and assess the suitability of investment products, strategies and asset allocations.
Decide practical cases by construing the corresponding sources of law in the scope of due diligence, financial supervision and the different asset management instruments.
Fachkompetenz
Know the relevance of efficient financial markets and financial intermediaries for economic welfare.
Are aware of the characteristics of direct and indirect finance.
Know the characteristics of different asset classes.
Know relevant concepts of asset allocation and modern portfolio theory.
Are aware of typical goals, constraints and other characteristics of clients in the private banking business.
Know the basic principles of the law of asset and fund management.
Know the application areas and the basic principles of the different instruments to administer assets.
Understand models that address the role of direct and indirect finance and their implications for economic welfare.
Understand the structure of the banking industry and fundamentals of bank management.
Understand the relationship between risk and return of financial assets.
Explain the basic concept of modern portfolio theory.
Understand the goals and life-cycle needs of clients and describe different tools for the profiling of private banking customers.
Describe the application areas and target groups of due diligence.
Explain the different duties of due diligence.
Circumscribe the organization and competences of the financial supervision.
Explain the structure and typical application of the different instruments to administer assets.
Understand the basic structure of the sources of law.
Infer return and risk objectives according to the characteristics of clients.
Apply the fundamentals of investment and portfolio theory to implement an adequate asset allocation.
Practice their new skills with case studies.
Analyse the risk and return characteristics of the most important classes of financial assets.
Assess clients' ability to take risk and compare it with their willingness to take risk.
Analyze the specific duties of due diligence in comparison to the competences of the financial supervision.
Compare the different instruments to manage assets.
are able to analyse the objectives of financial supervision in a cross-border context.
Combine concepts of financial intermediation and investment theory
Create concepts about the establishment and organization of financial intermediaries in the field of asset management.
Review a portfolio or asset allocation particularly with regard to the risk/return characteristics of the underlying assets and the goals/constraints of customers.
Find suitable solutions by judging the special facts of a case.
Selbstkompetenz
kein Schwerpunkt dieses Moduls
Sozialkompetenz
hören aufmerksam zu und nehmen Argumente von Mitstudierenden auf
arbeiten an der Lösung von Fallbeispielen, präsentieren und diskutieren gemeinsam die erarbeiteten Lösungen, kooperieren mit anderen Studierenden in der Gruppe
beurteilen die vorgetragenen Lösungen, bewerten diese relativ zur eigenen Lösung,
vertreten und verteidigen die eigene Lösung im Lichte von Anmerkungen und Kritik
Methodenkompetenz
kennen die Quellen des nationalen und internationalen Steuerrechts der vier deutschsprachigen Länder,
geben die zentralen Konzepte der nationalen und internationalen Steuerrechte in einer angemessenen Fachsprache wieder
verstehen die Zusammenhänge zwischen den einzelnen Steuergesetzen und den Doppelbesteuerungsabkommen
wenden die Regelungen des jeweiligen nationalen und internationalen Steuerrechts in Fallbeispielen an
leiten aus den unterschiedlichen Gesetzesbestimmungen Lösungen und Entscheidungsempfehlungen ab,
vergleichen Bestimmungen aus unterschiedlichen nationalen Steuerrechten
lösen grenzüberschreitende Sachverhalte unter Einbezug der relevanten Gesetzesbestimmungen des jeweiligen nationalen Steuerrechts sowie der Bestimmungen der Doppelbesteuerungsabkommen
korrigieren selbständig die eigenen Lösungen
bewerten die ermittelten Steuerbelastungen
bewerten einzelne Gesetzesbestimmungen hinsichtlich ihrer Auswirkung auf die Besteuerung bestimmter Sachverhalte
Fachkompetenz
kennen die Grundlagen der nationalen und internationalen Unternehmensbesteuerung, der Gruppenbesteuerung, der internationalen Steuerplanung mit Unternehmen, Vermögensstrukturen und Finanzinstrumenten sowie des Europäischen Steuerrechts
verstehen die Zusammenhänge zwischen den verschiedenen Unternehmensbesteuerungssystemen und den Steuerplanungsinstrumenten in Liechtenstein, Deutschland, Österreich und der Schweiz
berechnen die Steuerbelastungen von Unternehmen nach dem jeweiligen nationalen Steuerrecht sowie unter Berücksichtigung der Doppelbesteuerungsabkommen
analysieren die Anwendungsbereiche und die Grenzen der einzelnen Steuerplanungsstrategien
lösen grenzüberschreitende Fälle anhand eines Schemas
bewerten die verschiedenen Steuerplanungsstrategien und ihre Auswirkungen auf die Steuerbelastungen
Selbstkompetenz
tolerate different points of view.
can constructively use different perspectives for the development of new arguments.
take responsibility for their own decisions.
can adapt own needs to the different needs of their counterpart.
can defend and give reasons for their own opinions and decisions.
Sozialkompetenz
listen and understand arguments made by / points of view taken by fellow students.
work in groups on smaller case studies.
evaluate the solutions of colleagues, evaluate these in comparison to own solution.
take on new or alternative approaches and link these with own approach(es).
represent and defend their own solution even when criticized.
Methodenkompetenz
can reproduce the basic typologies of internationalization strategies.
can explain and interpret the requirements for implementing these strategies.
can apply fundamental models in the area of international management to new situations.
can compare alternative internationalization approaches, identify similarities and differences.
comprehend various strategies and approaches, as well as evaluate them.
can evaluate whether certain models or approaches can be applied in concrete situations, and select suitable models/ approaches in idealized situations.
Fachkompetenz
know the most important instruments for the identification and evaluation of markets.
Know different market entry strategies, leadership and management styles, and organizational structures.
understand the essential influential factors for decision-making in international environments.
can describe the most important internationalization strategies for various actors.
correctly apply market identification and evaluation instruments.
can identify the most important influential factors for the internationalization process.
can analyze the consequences of entrepreneurial decisions in an international environment.
can develop suitable market entry strategies depending on the type of company or level of internationalization.
can evaluate internationalization strategies and determine their suitability in various situations.
