Syllabus

Title
5355 Business Tax Law
Instructors
Dr. Nevia Kallay Cicin-Sain, LL.M., Univ.Prof. Dr. Claus Staringer
Contact details
  • Type
    VUE
  • Weekly hours
    2
  • Language of instruction
    Englisch
Registration
02/11/22 to 02/13/22
Registration via LPIS
Notes to the course
Subject(s) Master Programs
Dates
Day Date Time Room
Friday 03/04/22 12:30 PM - 01:30 PM TC.0.02 Red Bull
Friday 03/11/22 01:00 PM - 06:00 PM TC.0.02 Red Bull
Friday 03/18/22 01:00 PM - 06:00 PM TC.0.02 Red Bull
Friday 03/25/22 01:00 PM - 06:00 PM TC.0.02 Red Bull
Friday 04/01/22 01:00 PM - 06:00 PM TC.0.02 Red Bull
Friday 04/08/22 01:00 PM - 03:00 PM TC.0.02 Red Bull

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

The course will - as far as possible - be held physically.

> 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 (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)

Availability of lecturer(s)

Other

General informations about the exam:

  • The exam is no open-book exam (neither if it takes place online nor physical on campus WU)
  • Acceptable resources are:
    • Kodex Steuergesetze or a study version of it or Kodex Steuererlässe
    • Calculator without text memory function
    • Post-its with paragraph references
    • Paragraph references in the Kodex

Additional information on MyLEARN.

The written exam will take place on April 8th, 2022. If you are prevented from attending on this date, or if you do not pass the exam, you have the option of attending the second date. The second date for the exam is May 6th, 2022 at 1 pm.

  • First exam: 08.04.2022, 1pm
  • Second exam: 06.05.2022, 1pm
Last edited: 2022-01-14



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