(*) 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
Thomas Bieber
2 hpw
Johannes Kepler University Linz
Detailed information
Original study plan
Master's programme Master's programme Tax Law and Tax Management 2025W
Learning Outcomes
Competences
Students will be able to solve examples in which income tax, VAT and, in some cases, transfer tax aspects have to be taken into account at the same time.
Skills
Knowledge
Know the principles of taxation of corporations/partnerships (k1)
Recognize and analyze the performance relationships between company and shareholders (k2)
Assess the special case GmbH & Co KG (k4)
Assessing the entry and exit of partners in a corporation/partnership (k4)
Elaborate and master loss utilization for a corporation/partnership (k4)
Knowledge of the national and EU legal bases.
Basic knowledge of the tax differences between sole proprietorships, co-entrepreneurships and corporations.
Knowledge of current developments and reforms in the area of income, turnover and transaction taxes and their impact on practice.
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)
