Students identify the tax effects in operational activities and the impact of taxes on the choice of legal form.
Students are able to analyze the tax rules, calculate the tax base and improve tax structure of companies. Students understand the importance of corporate taxation for accounting, for the financing, for the organization and management of enterprises.
Subject
Operating income and related related tax; Tax effects in management bodies and employees; Corporation tax
Criteria for evaluation
written exam
Methods
Presentations, discussion on each topic
Language
German
Study material
Handbuch der österreichischen Steuerlehre, Band I/ Teil 1+2
Changing subject?
No
Further information
none
Corresponding lecture
(*)ist gemeinsam mit 979STAXISTU16: IK Internationale Steuerplanung (3 ECTS) äquivalent zu: 979FAESISPU11: IK Internationale Steuerplanung (6 ECTS)
