Syllabus

Title
0116 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
09/13/21 to 09/16/21
Registration via LPIS
Notes to the course
Subject(s) Master Programs
Dates
Day Date Time Room
Friday 10/22/21 12:30 PM - 01:30 PM Online-Einheit
Friday 10/29/21 01:00 PM - 06:00 PM Online-Einheit
Friday 11/05/21 01:00 PM - 06:00 PM Online-Einheit
Friday 11/12/21 01:00 PM - 06:00 PM Online-Einheit
Friday 11/19/21 01:00 PM - 06:00 PM Online-Einheit
Friday 12/03/21 11:00 AM - 01:00 PM TC.0.10 Audimax
Friday 12/17/21 02:00 PM - 04:00 PM TC.0.02
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 in the lecture.

Assessment
  • participation in online discussion (5 %)
  • exam (95 %)
Prerequisites for participation and waiting lists

Participation requirements:
Basic knowledge of corporate tax law in Austria

Waiting list:
First semester students of the Master´s Program Taxation and Accounting receive priority placement!

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 Author: Doralt (Hrsg.)
Title:

KODEX Steuergesetze


Publisher: Linde Verlag
Edition: aktuelle Auflage
Year: 2021
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)

Last edited: 2021-08-04



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