Syllabus

Title
0085 Business Tax Law
Instructors
Univ.Prof. Dr. Claus Staringer
Type
VUE
Weekly hours
2
Language of instruction
Englisch
Registration
09/11/23 to 09/13/23
Registration via LPIS
Notes to the course
Subject(s) Master Programs
Dates
Day Date Time Room
Friday 10/06/23 02:30 PM - 03:30 PM TC.0.01 ERSTE
Friday 10/13/23 01:00 PM - 06:00 PM TC.0.02
Friday 10/20/23 01:00 PM - 06:00 PM TC.0.02
Friday 11/03/23 01:00 PM - 06:00 PM TC.0.02
Friday 11/10/23 01:00 PM - 06:00 PM TC.0.02
Friday 11/17/23 01:00 PM - 03:00 PM TC.0.03 WIENER STÄDTISCHE
Contents

Here you can find a short introduction of the course: https://short.wu.ac.at/btl

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 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 %)
    • exam: Fr, 17.11.2023 13:00-15:00
    • re-take exam: Fr, 15.12.2023 13:00-15:00
Prerequisites for participation and waiting lists

Participation requirements:
Bachelor knowledge of corporate tax law in Austria

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

Readings

Please log in with your WU account to use all functionalities of read!t. For off-campus access to our licensed electronic resources, remember to activate your VPN connection connection. In case you encounter any technical problems or have questions regarding read!t, please feel free to contact the library at readinglists@wu.ac.at.

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)

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

 

    1. When writing a seminar paper, the introduction must contain a declaration of the use of AI. If no form of AI was used, a note to this effect is sufficient. If AI was used, the introduction must explain accordingly where and in what form.
    2. For seminar papers, increased attention will be paid to:
  • Whether the processed legal status is up-to-date
  • Correct/existent citations
  • Correct use of abbreviations
  • Comprehension
  • Errors in the outline
Additional information on MyLEARN.

The written exam will take place on 17.11.2023. 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 15.12.2023.

  • First exam: 17.11.2023
  • Second exam: 15.12.2023
Unit details
Unit Date Contents
1
Last edited: 2023-09-29



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