Nationales, Internationales und Europäisches Steuerrecht
Internationale Steuerplanung: National und international tätige Unternehmen und Konzerne

Extracurriculare activities comprise of various activities that are not strictly linked to the curriculum and further support students in their studying. Please note that parts of the module require obligatory participation.

• National, International and European Company Law in the Private Banking industry
• National, International and European Taxation of Asset Structures and of Financial
• Instruments in the Private Banking industry
• Critical Observation of Competitors
• Strategic Concepts and their Application
• Dealing with Bank-Specific Controlling Instruments and Information Media
• Result Effect of Risks, Structuring of Conditions, Balance Sheet Structure, Market Interest
• Methods, Capital Resources Requirement and Differing Economic Scenarios

Interactive lecture, exercises

After completion of the module, the students have at their disposal comprehensive and integrated knowledge of most core issues in International Company Law and International Taxation of Asset Structures and of Financial Instruments and have a critical understanding of the majority of the utilised procedures and methods. Furthermore, they have a solid knowledge about the current trends and developments in the Private Banking industry. Students are able to utilize taxation instruments in the field of Private Banking. They have at their command specialised knowledge of professional methods for processing data and illustrating it in a well-structured manner. They are able to show originality and creativity in the application of their knowledge and take into consideration scientific and ethical issues in the face of incomplete information. The students are able to communicate on the subject of International Company Law and International Taxation with experts and laity and thus reflect and enlarge upon their knowledge and methods.

• Written examination with 120 minutes editing time
• Presentation
• Obligatory class participation

Web-based online evaluation upon completion of module

• Definition and forms of sustainable investments
• Legal framework of sustainable investments - advantages/disadvantages
• Sustainable market and performance overview with trends and outlook
• Introduction to the worlds of real estate and property development, investment, finance, marketing and management
• Familiarity with the conceptual frameworks, practical tools and language
• Definition of real estate is an important asset
• Introduction to Life Insurance, Occupational Pensions and Pension Funds
• The Role of Life Insurance in Estate Planning
• Location Advantages in Liechtenstein for the Life Insurance and Pension Fund Market

Interactive lecture

After completion of the module, the students have at their disposal comprehensive and integrated knowledge of a core issues in alternative wealth management covering sustainable investments, real estate and private insurance structures and have a critical understanding of the majority of the utilised procedures and methods. They have at their command specialised knowledge of professional methods for measuring and identifying such investments. They are able to show originality and creativity in the application of their knowledge and take into consideration scientific and ethical issues in the face of incomplete information. The students are able to communicate on the subject of sustainable wealth management with experts and laity and thus reflect and enlarge upon their knowledge and methods.

• Written examination with 60 minutes editing time
• Assignment with presentation
• Obligatory class participation

Web-based online evaluation upon completion of module

• Recognising problems and analysing various topics in the area of financial services
• Handling ambitious practical problems in financial services like consulting projects and real portfolio management
• Developing customer-specific solutions
• Communicating with project client
• Presenting the final project report
• Working in a team in a project-oriented manner
• Mastering a portfolio under the supervision of a portfolio manager
• Working up all relevant information and data for portfolio management
• Structuring the strategic and tactical asset allocation
• Deciding on security selection

Seminar

After completion of the module, the students have at their disposal practical experiences in handling a consulting project in the area of banking and finance. In the course of the assignment, they utilize a range of advanced procedures and techniques incorporated in the discipline and apply theoretical insights to practical solutions, so that they are directly prepared for their professional life. Students develop original and creative answers for topics and problems and are able to evaluate the situation even without complete information. They are able to reflect and enlarge their knowledge and capabilities. In addition, they master professional project assignment and presentation techniques and are trained to function in a team. They are also able to assume responsibility within the team and to coordinate team assignments while taking into account the interest of the business.

• Assignment (depending on the project an additional presentation may apply)

Web-based online evaluation upon completion of module

• Dimensions of Corporate Governance
• Practice of Right of Control by Various Actors
• Conflict of Interest
• Financial Remuneration for Managers
• Role and Responsibility of Institutions (Accounting, State)
• Corporate Governance in Financial Services Undertakings
• Empirical Investigations of Corporate Governance
• Ethical Requirements in Investment Management
• Professional Standards in Investment Management, e.g. in Connection with Non-Public Information, Obligations to Customers and Employers, Dealing with Conflict of Interest

Interactive lecture, case studies

After completion of the module, the students have at their command in-depth knowledge in the area of Corporate Governance. They are able to illustrate diverse enticement scenarios and thus are able to explain the actions of various actors. Furthermore, they can identify the occurrence of conflicts of interest and integrate various leadership styles in their dealings and are knowledgeable concerning the management of employees and business development.

They are able to infer from them the resulting institutions, guidelines and laws and to integrate them into the parameters of financial service undertakings. In addition, they are familiar with the distinct potential for conflict of interest in investment management, but they understand the ethical and professional demands on a professional investor with respect to customers and employers.

• Written examination with 60 minutes editing time
• Assignment with presentation
• Obligatory class participation

Web-based online evaluation upon completion of module

This module aims at fostering professional competences. In particular, an overview on theories of the firm is given in order to provide students with a profound background for better understanding the various current topics of their discipline.

The set of theories dealt with in the course will continuously be reviewed and adapted. So far, the following theories of the firm are considered to be particularly relevant for all three doctoral programs currently being offered by the graduate school:

• Introduction to the Theory of the Firm (Prof. Dr. Stefan Güldenberg)
• The Nature of the Firm and the Problem of Social Cost (Ass.Prof. Dr. Tanja Kirn)
• Agency Theory (Prof. Dr. Marco Menicetti)
• Property Rights and Contractual Theory (Prof. Dr. Michael Hanke)
• Information Processing Theory (Prof. Dr. Jan vom Brocke)
• Resource-based Theory of the Firm (Prof. Dr. Christian Marxt)
• Behavioral Theory of the Firm (Prof. Dr. Stefan Güldenberg)
• Knowledge-based Theory of the Firm (Prof. Dr. Stefan Güldenberg)

Lecture; self-study; presentation and paper by students

• Basic understanding of the fundamental research questions connecting to the existence and boundaries of organizations
• Basic understanding of the different approaches which try to explain the existence and boundaries of organizations from various perspectives
• Basic understanding of the underlying assumptions of these approaches

Students will be able to:

• gain an overview about various theories of the firm and their history
• critically review and discuss different theories of the firm
• apply theories of the firm as guiding theoretical framework to own thesis topic and research questions

The students will be assessed in this module through:

• paper (5000 - 7000 words)
• Presentation of paper

This module helps the student to further broaden and intensify his knowledge and methodological skills needed for his dissertation.
This module could focus on Banking, Finance or Taxation.

Lecture or seminar or self-study, possibly combined with preparation and presentation of a paper.

Based on lectures offered on the master's level, this module helps to enable the student

• to further intensify the existing knowledge and methodology needed for the dissertation project;
• to independently develop a research concept for specific research questions;
• to develop, analyze and synthesize new complex ideas;
• to develop the scientific and/or cultural progress for an academic or non-academic environment.

Students will be able to:

• Have an advanced and intensified overview on specific topics needed for the dissertation project;
• Develop their own research project;
• Apply the methodological structures of these specific topics for their dissertation project.

The students will be assessed in this module through:

• competitive selection process of the research seminar
• specific mechanisms of the research seminar

Module availability:
On application at an internationally reknown PhD program, such as organised e. g. by London School of Economics, University of Constance, Zürich, St. Gallen, Innsbruck.

This module aims at supporting methodological competences of knowledge discovery and creation. In particular, students will be given a introductory overview of different research strategies and research methods to broaden their expertise and to assist them composing their own tailored research design.

The subjects that are likely to be covered include:

• Research Design
• Analytical and Experimental Evaluation of Research
• Survey Research
• Qualitative Methods
• Case Study and Action Research
• Mixed Methods Approach
• Design Science Research
• Theory Building
• Literature Review
• Research Methods for the Built Environment

self-study; presentation and paper by students

• Basics in research design, hypotheses and their verification, the role of theory and the concept of causality.
• Basics in quantitative and qualitative methodology and mixed focuses.
• Basics in observational and experimental methodology.

Students will be able to:

• gain an overview about currently used empirical methods
• review and qualify empirical articles from a diversity of fields
• choose the right design for their thesis

The students will be assessed in this module through:

• paper (3000 words)
• presentation of paper