[ 902UKSTSUBU17 ] IK Special Topics of Business Taxation
|
|
|
| Es ist eine neuere Version 2025W dieser LV im Curriculum Master's programme Master's programme Tax Law and Tax Management 2025W vorhanden. |
|
| (*) Unfortunately this information is not available in english. |
 |
| Workload |
Education level |
Study areas |
Responsible person |
Hours per week |
Coordinating university |
| 4 ECTS |
M2 - Master's programme 2. year |
Law |
Michael Tumpel |
2 hpw |
Johannes Kepler University Linz |
|
|
|
| Detailed information |
| Original study plan |
Master's programme Master's programme Tax Law and Tax Management 2024W |
| Objectives |
In the intensive course Special Issues in Corporate Taxation, students will take a closer look at current issues in group and corporate tax law and their potential impact on Austrian tax law.
|
| Subject |
(*)Abwechselnde Generalthemen im Bereich des Konzern- bzw Unternehmenssteuerrechts (zB steuerliche Abzugsverbote im Konzern; Spezialfragen im Bereich der Einlagenrückzahlung, etc.).
|
| Criteria for evaluation |
(*)Die Beurteilung erfolgt in Form einer Abschlussklausur bzw einer schriftlichen Arbeit.
|
| Language |
German |
| Study material |
(*)JKU Tax (Hrsg), Steuerrecht - studieren und verstehen.
Wird für das jeweilige Generalthema im Kurs bekannt gegeben.
|
| Changing subject? |
No |
| Earlier variants |
They also cover the requirements of the curriculum (from - to)
902VTSTSUBU11: IK Special Topics of Business Taxation (2011W-2017S)
|
|
|
|
| On-site course |
| Maximum number of participants |
30 |
| Assignment procedure |
Assignment according to priority |
|
