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.

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.

The course will be held physically.

> participation in at least 70% of classes

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.

• participation (5 %)
• exam (95 %)
  • exam: NN
  • re-take exam: NN

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!

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

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

AI:

• 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

The written exam will take place on 13.12.2024. 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 10.01.2025.

• First exam: 13.12.2024, 10:30, TC 0.02
• Second exam: 10.01.2025, 13:00, TC 0.01