Studienhandbuch | AG Practice of Reorganizations

Inhalt

^(*) Unfortunately this information is not available in english.

Workload	Education level	Study areas	Responsible person	Hours per week	Coordinating university
3 ECTS	M2 - Master's programme 2. year	Law	Thomas Bieber	2 hpw	Johannes Kepler University Linz

Detailed information

Pre-requisites

^(*)Absolvierung von 2 ECTS aus dem Wahlfachkorb "Mergers & Acquistions".

Original study plan

Master's programme Master's programme Tax Law and Tax Management 2025W

Learning Outcomes

Competences
Students are able to understand simple reorganization tax issues, develop them in writing and discuss them.

Skills	Knowledge
Analyze specific case studies and subsume facts under standards from the area of general tax law (in particular EStG, KStG, UStG, GrEStG) and the UmgrStG (k3, k4).	Corporate law principles of reorganizations (in particular GmbHG, AktG, UmwG, SpaltG, UGB) Fundamentals of national and international tax law Basics of the UmgrStG

Criteria for evaluation

Study material

^(*)Wird im Rahmen der Lehrveranstaltung bekanntgegeben.

Changing subject?

Yes

On-site course
Maximum number of participants	20
Assignment procedure	Assignment according to priority