Es ist eine neuere Version 2025W dieses Fachs/Moduls im Curriculum Master's programme Business Informatics 2025W vorhanden.
Workload
Mode of examination
Education level
Study areas
Responsible person
Coordinating university
18 ECTS
Accumulative subject examination
M2 - Master's programme 2. year
Business Administration
Michael Tumpel
Johannes Kepler University Linz
Detailed information
Original study plan
Master's programme Finance and Accounting 2020W
Objectives
Increasing knowledge in the field of Tax Management
Subject
Taxation of business income and related VAT; Tax effects on management and employees; Corporate income tax; Income tax for income from capital and real estate assets; Taxation of private foundations, trusts and mutual funds; Real estate transfer tax and fees; Tax Accounting; tax planning and tax structuring; tax criminal law and related criminal proceedings; Austrian foreign tax law; Basics of double taxation treaties; Basics of transfer pricing; Fundamentals of corporate taxation with regard to the establishment, reorganization and termination of companies.
