Syllabus

Title
5983 Business Tax Law
Instructors
Univ.Prof. Dr. Claus Staringer, Assist.Prof. Dr. Rita Szudoczky
Contact details
  • Type
    VUE
  • Weekly hours
    2
  • Language of instruction
    Englisch
Registration
02/08/19 to 02/10/19
Registration via LPIS
Notes to the course
Subject(s) Master Programs
Dates
Day Date Time Room
Friday 03/01/19 12:30 PM - 01:30 PM TC.1.02
Friday 03/08/19 01:00 PM - 06:00 PM TC.2.01
Friday 03/15/19 01:00 PM - 06:00 PM TC.2.01
Friday 03/22/19 01:00 PM - 06:00 PM TC.2.01
Friday 03/29/19 01:00 PM - 06:00 PM TC.2.01
Friday 04/12/19 02:30 PM - 04:30 PM TC.1.02

Contents

Topics of corporate tax law and tax accounting will be elaborated by discussing case studies.

Learning outcomes

After having attended this course, the students have gained profound knowledge in corporate tax law and tax accounting. They have also learned how to deal with and find arguments for possible solutions to complex cases.

Attendance requirements

> participation in at least 70% of classes

Teaching/learning method(s)

Students have knowledge about the contents of corporate tax law,which will be discussed and explained on the basis of case studies inthe lecture.

Assessment

  • preparation of the learning matter (5 %)
  • discussion in class (5 %)
  • exam (90 %)

Prerequisites for participation and waiting lists

Basic knowledge of corporate tax law in Austria

Readings

1 Author: Lang/Schuch/Staringer
Title: Handbuch des Bilanzsteuerrechts

Publisher: Linde
Year: 2005
Content relevant for class examination: Yes
Recommendation: Strongly recommended (but no absolute necessity for purchase)
Type: Book
2
Title: Kodex "Steuergesetze"

Publisher: Linde Verlag
Edition: aktuelle Auflage; alternativ Gesetzbuch "Steuerrecht" vom Verlag Österreich
Year: 2008
Recommendation: Essential reading for all students
Type: Book
3
Title: Gesetzbuch "Steuerrecht"

Publisher: Verlag Österreich
Edition: aktuelle Auflage, alternativ Kodex "Steuergesetze" vom Linde Verlag
Year: 2008
Recommendation: Essential reading for all students
Type: Book

Recommended previous knowledge and skills

Knowledge of tax law - at least at the level equivalent to Bachelor course Introduction to Austrian Tax Law (Einführung in das Steuerrecht)

Availability of lecturer(s)

Last edited: 2019-01-08



Back