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Module objectives and intended study results
Students
- are familiar with fundamental concepts and terminology of Artificial Intelligence (AI) and are able to place them in the context of tax consulting andcorporate taxation.
- understand typical fields of application of AI in everyday tax practice and can assess opportunities, limitations, and risks.
- are able to explain differences and interrelationships between rule-based systems and AI-based approaches (hybrid approaches).
- reflect on changes in professional practice brought about by AI and can derive implications for roles, processes, and collaboration.
- are aware of key governance issues in the use of AI in the enterprise context as well as requirements for education and skill sets in the AI era.
- are capable of structuring the content developed in the module and communicating it appropriately.
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Contents
Artificial intelligence (AI) is increasingly becoming an important competitive factor in tax advisory services and corporate taxation. Its use affects the efficiency, quality, and scalability of tax processes and leads to changing requirements for task profiles and competencies.
The module provides a foundational introduction to key concepts, terminology, and functional principles of artificial intelligence and places them in the context of business taxation. The aim is to develop a basic understanding of how AI-based systems can support tax processes and where their limitations lie. Typical application areas of AI in everyday tax practice are examined, including analytical, documentation, review, and decision-support processes.
Building on these foundations, different technological approaches and forms of AI deployment are discussed. This includes AI applications in day-to-day tax operations, hybrid solutions that combine rule-based systems with AI-based methods, and agentic AI. Students learn to understand the differences and interrelations between these approaches and to assess their respective application logic. Selected practical examples are used to illustrate potential benefits, limitations, and typical use cases.
Finally, the module addresses the competencies required for the appropriate and responsible use of AI. This includes relevant skill sets for the AI era, ethical considerations, and implications for education and professional development.
The course combines conceptual input with practice-oriented insights. Details regarding assessment method will be communicated during the course.
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