[ 979VTAXVU1K16 ] KS Advanced Company Taxation I - Companies

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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 Gernot Aigner 2 hpw Johannes Kepler University Linz
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)

Original study plan Master's programme Finance and Accounting 2021W
Objectives Students identify the tax effects in operational activities and the impact of taxes on the choice of legal form. Students are able to analyze the tax rules, calculate the tax base and improve tax structure of companies. Students understand the importance of corporate taxation for accounting, for the financing, for the organization and management of enterprises.
Subject Operating income and related related tax; Tax effects in management bodies and employees; Corporation tax
Criteria for evaluation written exam
Methods Presentations, discussion on each topic
Language German
Study material Handbuch der österreichischen Steuerlehre, Band I/ Teil 1+2
Changing subject? No
Further information none
Corresponding lecture (*)ist gemeinsam mit 979STAXISTU16: IK Internationale Steuerplanung (3 ECTS) äquivalent zu:
979FAESISPU11: IK Internationale Steuerplanung (6 ECTS)
On-site course
Maximum number of participants 100
Assignment procedure Assignment according to priority