- Understand corporate law structures and select and apply appropriate tax loss utilization methods (k3)
- Understand connections to other areas of law - especially corporate law - and apply them in relation to the evaluation of measures (k3)
- Understand and be able to apply the withholding tax on dividends case examination scheme. Be able to read basic rules on withholding taxes from double taxation agreements and apply them for withholding tax assessment (k3)
- Differentiate between equity and debt capital for tax purposes, be able to assess the effects of debt waivers (k2, k3)
- Work on and solve case studies and practical examples in the area of group tax law (loss utilization, withholding taxes, ) (k3, k4)
|
- Knowledge of the national legal basis (group tax law).
- Understanding the various methods of loss utilization in the Group.
- Knowledge of withholding taxes on dividends, withholding tax exemptions, the case review scheme and a basic understanding of double taxation treaties.
- Special rules in the KStG on the interaction of Austrian tax law with foreign tax jurisdictions in the area of low taxation.
- Differentiation between equity and debt capital in tax law, effects of changes, concept of debt push down.
- Connections to other areas of law - especially corporate law.
|
