Study guide of JKU Linz
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KUSSS
Auwea NG
Positionsanzeige
Master's programme Tax Law and Tax Management
»
Basics in Tax Law
Inhalt
[
572BTAXGEWU15
]
IK
Determination of Taxable Income
Versionsauswahl
Version
2021W
2018W
2016S
2015W
2012W
2010W
(*)
Unfortunately this information is not available in english.
Workload
Education level
Study areas
Responsible person
Hours per week
Coordinating university
4 ECTS
B2 - Bachelor's programme 2. year
Business Administration
Dietmar Aigner
2 hpw
Johannes Kepler University Linz
Detailed information
Pre-requisites
(*)
KS Einkommensteuer und Körperschaftsteuer I (Einstiegskurs)
oder Zulassung zum Masterstudium Steuerrecht und Steuermanagement
Original study plan
Bachelor's programme Business and Economics 2021W
Objectives
Tax Accouting according to Sec 4 to 14 of the IITA and Sec 8 to 12 of the CITA
Subject
Accounting Rules of § 189 ff UGB
Tax Accounting according to Sec 4 to 14 of the IITA and Sec 8 to 12 of the CITA
Tax Planning
Criteria for evaluation
Exam
Methods
Lecture
Language
German
Study material
Grünberger, Praxis der Bilanzierung
Changing subject?
No
Earlier variants
They also cover the requirements of the curriculum (from - to)
2TAXCTPI: IK Calculation of Profits for Taxation Purposes (2009W-2015S)
On-site course
Maximum number of participants
40
Assignment procedure
Assignment according to priority