| Detailed information |
| Pre-requisites |
(*)KS Grundlagen in Tax Management und KS Grundlagen in Financial Accounting oder Zulassung zum Masterstudium Steuerrecht und Steuermanagement und Absolvierung des KS Grundlagen in Tax Management und des IK Steuerliche Gewinnermittlung (4 ECTS)
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| Original study plan |
Master's programme Finance and Accounting 2020W |
| Objectives |
Students understand the tax effects of foundation, reorganization and liquidation of business entities and the impact of corporate taxation on corporate decisions.
Students are able to analyze the tax rules, calculate the tax base and improve tax structure of companies.
Students learn the importance of corporate taxation for accounting, for the financing, for the organization and management of enterprises.
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| Subject |
Basics of Business Taxation in terms of establishment, reorganization and liquidation of companies
Choice of legal form as business management decision problem
Tax Consequences of business creation
Tax consequences of legal form changes with and without application of Umgründungssteuergesetzes
Tax consequences of corporate liquidation\\
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| Criteria for evaluation |
Exam and interactive elements (presentations by students and discussion)
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| Methods |
Presentations, discussions
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| Language |
German |
| Study material |
Script of the course
Bertl/Djanani/Eberhartinger/Hirschler/Kofler/Tumpel/Urnik, Handbuch der österreichischen Steuerlehre, Volume III – Tumpel (Ed.) Gründung, Umgründung und Beendigung von Unternehmen.
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| Changing subject? |
No |
| Further information |
none
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| Corresponding lecture |
(*)979FASKUGBK11: KS Unternehmensbesteuerung bei Gründung, Umgründung und Beendigung von Unternehmen (3 ECTS)
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