This lecture is conceived to familiarise students with the basic conceptual design of the Austrian tax system and its practical importance for business. It focuses on income taxation of individuals and companies as well as on value added tax, it addresses the most important taxes on specific contractual transactions like land transfer tax and contract duties and leads through the law of tax proceedings including the appeal system and the fiscal penal code. Special attention is laid on the international tax implications. The lecture is split up in 5 sessions , following the script Lang/Schuch/Staringer, Introduction to tax law (to be published).

After the course the students will be able to understand the Basics of:
•    Austrian Income Tax
•    Tax accounting
•    Taxation of different legal forms
•    Austrian Corporate Tax
•    Austrian transactional taxes
•    VAT
•    International Tax Law (Double Tax Conventions)
•    European Tax Law
•    Austria’s Tax Law proceedings

Lecture about theoretical background as well as discussion of practical case studies

Written exam at the end of the course (Open-ended questions as well as case studies. For the exam, a separate registration via WWW is required.