Es ist eine neuere Version 2023W dieser LV im Curriculum Master's programme Master's programme Tax Law and Tax Management 2024W vorhanden.
(*) Unfortunately this information is not available in english.
Workload
Education level
Study areas
Responsible person
Hours per week
Coordinating university
2 ECTS
M1 - Master's programme 1. year
Law
Ass.-Prof. Dr. Sebastian Bergmann, LL.M. MBA
1 hpw
Johannes Kepler University Linz
Detailed information
Original study plan
Master's programme Tax Law and Tax Management 2017W
Objectives
Strengthening of knowledge regarding the taxation of different legal forms.
Subject
The lecture deals with the taxation of different legal forms (partnerships, corporations, foundations).
Criteria for evaluation
Written exam
Methods
(*)Die Lehrinhalte werden den Studierenden in Vortragsform vermittelt.
Language
German
Study material
(*)Als Literatur und Stoffabgrenzung der VL Besteuerung der Rechtsformen gilt der vorab zur Verfügung gestellte Foliensatz. Zur Vorbereitung können die einschlägigen Kapitel aus der jeweils aktuellen Auflage von JKU Tax, Steuerrecht, empfohlen werden.
Changing subject?
No
Earlier variants
They also cover the requirements of the curriculum (from - to) 902GRSTBRFV13: VL Taxation and Choice of Legal Form (2013W-2017S)
