Inhalt

[ 979TAMA20 ] Subject Tax Management

Versionsauswahl
Workload Mode of examination Education level Study areas Responsible person Coordinating university
18 ECTS Accumulative subject examination M2 - Master's programme 2. year Business Administration Michael Tumpel Johannes Kepler University Linz
Detailed information
Original study plan Master's programme Finance and Accounting 2020W
Objectives Increasing knowledge in the field of Tax Management
Subject Taxation of business income and related VAT; Tax effects on management and employees; Corporate income tax; Income tax for income from capital and real estate assets; Taxation of private foundations, trusts and mutual funds; Real estate transfer tax and fees; Tax Accounting; tax planning and tax structuring; tax criminal law and related criminal proceedings; Austrian foreign tax law; Basics of double taxation treaties; Basics of transfer pricing; Fundamentals of corporate taxation with regard to the establishment, reorganization and termination of companies.
Subordinated subjects, modules and lectures