For the 4th quarter of 2023, you will have the opportunity to apply for a master's thesis in cooperation with Henkel AG & Co. KGaA. The following topics are available for selection for this structured form of a practice-based master's thesis:

Topic 1: The Application of Artificial Intelligence in the Tax Department

Topic 2: Carbon Border Adjustment Mechanism

Topic 3: Simplification Triangulation

Application

The application for a practice-related Master's thesis in cooperation with Henkel is made within the usual application form, which you would also use for a regular application for a Master's thesis at the Institute of Accounting and Taxation. Please tick the appropriate box there for "Application for a Master's thesis accompanying practical experience". You can then enter your preference for one of the topics mentioned above. Please also attach a short (max. one-page) letter of motivation to your application explaining why you are interested in a practice-based master's thesis and, if applicable, the specific topic in practice cooperation. By applying for a practice-based master's thesis, you agree that we may forward your enclosed documents (letter of motivation, curriculum vitae, overview of grades; contact details) to the tax department of Henkel AG & Co. KGaA.

The application deadline for the practical Master's thesis at the Institute of Accounting and Taxation is no different from the regular application deadline for Master's theses and is on August 15. The topic of the thesis should generally be collected at the beginning of the quarter. Any exceptions are only possible after consultation of Henkel.

Should you not be selected by Henkel AG & Co. KGaA does not select you as a candidate for a practical master's thesis, you can still write a regular master's thesis at the Institute of Accounting and Taxation. Therefore, please fill in all other fields in the application form (especially the desired topic area and, if applicable, suggested topics) according to your interest. The application process for the practice-based master thesis is independent of this general information - we assume that your preference when applying for a practice-based master thesis also lies here.

Realization of the practice-accompanying master thesis

Registration and organization of a Master's thesis accompanying practical experience does not differ from the procedure for regular Master's theses. Information on the procedure (deadlines, registration with the examination office, collection of the topic, etc.) can be found here. After the application deadline, we will forward the above-mentioned documents to the tax department of Henkel AG & Co. KGaA. They will review your application and contact you as soon as possible to arrange an interview. After all interviews have been conducted, Henkel AG & Co. KGaA will decide which candidates will be accepted for the practical Master's thesis. You will be contacted accordingly about the success of your application and, in the event of rejection, will automatically be considered for a regular master's thesis at the Institute of Accounting and Taxation.

For the supervision of the practice-accompanying master's thesis, you will be assigned a supervisor at the Institute and from Henkel's tax department respectively. As usual, you will receive the names and contact details of the contact persons when you pick up your topic by issuing the guide card. You have the option of contacting your supervisor at the Institute for the purpose of coordinating the scientific requirements of the thesis and formal aspects, and at the same time contacting your supervisor from the Henkel tax department for the purpose of coordinating the content (e.g. obtaining internal company data or cases to be analyzed for the purpose of conducting the master's thesis). The master's thesis will be evaluated by the Institute of Accounting and Taxation.

Contact

Please contact Till Muenster if you have any questions about applying or writing a master's thesis in cooperation with Henkel.

_Disclaimer

_{There is no legal entitlement to admission to the preparation of a practice-related master's thesis. Since the topic of a thesis is only issued upon collection of the master card, there is also no legal claim to receive the preferred topic.}

_{The present offer is merely a voluntary additional offer by Henkel AG & Co. KGaA (in cooperation with the Institute of Accounting and Taxation), which will select the most suitable candidates on the basis of all applications received. The choice of a topic other than those listed above is not possible for the execution of a practice-related Master's thesis. The Institute of Management Accounting and Taxation is solely responsible for the examination supervision and evaluation of the thesis.}

_{The Institute of Accounting and Taxation does not act as an intermediary for any internship or similar contractual relationship between Henkel AG & Co. KGaA and the candidate for the master's thesis. Initial questions in this matter can be answered by the Institute's staff; however, it does not act as a contractual party.}

Subject to any changes, this offer is expected to be repeated in Q2/2024.