Syllabus

Title
0122 Business Tax Law
Instructors
Dr. Nevia Kallay Cicin-Sain, LL.M., Univ.Prof. Dr. Claus Staringer
Type
VUE
Weekly hours
2
Language of instruction
Englisch
Registration
09/21/20 to 10/05/20
Registration via LPIS
Notes to the course
Subject(s) Master Programs
Dates
Day Date Time Room
Friday 10/09/20 01:00 PM - 02:00 PM Online-Einheit
Friday 10/16/20 01:00 PM - 06:00 PM Online-Einheit
Friday 10/23/20 01:00 PM - 06:00 PM Online-Einheit
Friday 10/30/20 01:00 PM - 06:00 PM Online-Einheit
Friday 11/13/20 01:00 PM - 06:00 PM Online-Einheit
Friday 11/27/20 05:00 PM - 07:00 PM Online-Einheit
Friday 12/04/20 02:00 PM - 04:00 PM Online-Einheit
Monday 01/11/21 02:00 PM - 04:00 PM Online-Einheit
Procedure for the course when limited activity on campus

All units will be held in distance mode via Microsoft Teams.

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
  • participation in online discussion (5 %)
  • exam (95 %)
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
Prerequisites for participation and waiting lists
Basic knowledge of corporate tax law in Austria
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)

by E-Mail to

martha.caziero@wu.ac.at or Theres.Neumueller@wu.ac.at
 
Last edited: 2020-10-06



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