[ 514INTA21 ] Subject International Taxation

Workload Mode of examination Education level Study areas Responsible person Coordinating university
6 ECTS Accumulative subject examination B2 - Bachelor's programme 2. year Business Administration Michael Tumpel Johannes Kepler University Linz
Detailed information
Original study plan Bachelor's programme International Business Administration 2021W
Objectives The students have a general understanding of the influence of taxation on business decisions. They will be able to identify tax consequences of business decisions and quantify the resulting tax costs. The students know that different taxes affect businesses financially and by forcing procedural duties upon them and that business taxation varies in different countries. Students can, however, identify that these different tax systems often share similar principles. Students will have learned about international efforts to harmonize taxation, combat tax fraud and tax avoidance as well as double taxation.
Subject The students have knowledge of the basics of business taxation in multiple jurisdictions and international taxation. Students will receive input about the basics of business taxation in different countries and from a global perspective. They will do research on how to optimize business decisions from a tax perspective. Business cases will illustrate the tax consequences of doing business internationally. Students will have knowledge about income and corporate taxation, elimination of double taxation as well as indirect taxes such as VAT and real estate taxes.
Subordinated subjects, modules and lectures