[ 979VTAXVU2K16 ] KS Advanced Company Taxation II – Investment Taxation
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| Es ist eine neuere Version 2024W dieser LV im Curriculum Master's programme Business Informatics 2024W vorhanden. |
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| (*) Unfortunately this information is not available in english. |
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| Workload |
Education level |
Study areas |
Responsible person |
Hours per week |
Coordinating university |
| 3 ECTS |
M1 - Master's programme 1. year |
Business Administration |
Michael Tumpel |
2 hpw |
Johannes Kepler University Linz |
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| Detailed information |
| Pre-requisites |
(*)KS Grundlagen in Tax Management
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 2021W |
| Objectives |
Students should know and quantify the consequences of income taxation and other tax on capital income.
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| Subject |
Income taxation of capital and real estate income; taxation of private foundations, trusts and investment fonds; real estate transfer tax and duties.
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| Criteria for evaluation |
Written exam
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| Methods |
Lecture and discussion
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| Language |
German |
| Study material |
Handbuch der österreichischen Steuerlehre Band I/Teil 1 und 2
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| Changing subject? |
No |
| Further information |
none
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| Corresponding lecture |
(*)ist gemeinsam mit 979STAXISTU16: IK Internationale Steuerplanung (3 ECTS) äquivalent zu:
979FAESISPU11: IK Internationale Steuerplanung (6 ECTS)
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| On-site course |
| Maximum number of participants |
100 |
| Assignment procedure |
Assignment according to priority |
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