[ 979FAESISPU11 ] IK International Tax-Planing
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| Es ist eine neuere Version 2024W dieser LV im Curriculum Master's programme Business Informatics 2024W vorhanden. |
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| (*) Unfortunately this information is not available in english. |
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| Workload |
Education level |
Study areas |
Responsible person |
Hours per week |
Coordinating university |
| 6 ECTS |
M1 - Master's programme 1. year |
Business Administration |
Michael Tumpel |
3 hpw |
Johannes Kepler University Linz |
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| Detailed information |
| Pre-requisites |
(*)Absolvierung der Teilprüfung "Betriebswirtschaftliche Steuerlehre" aus dem Fach "Grundlagen in Finance and Accounting"
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| Original study plan |
Master's programme Finance and Accounting 2015W |
| Objectives |
Students will recognize the importance of complementary tax balance sheet for the determination of taxable profit.
Based on their knowlegde of International Tax Law students are able to plan International Tax structures, documentation, analysis and improvements.
Students will understand the role of Tax Planning in globally operating enterprises.
Students develop different approaches to tasks corresponding to the International Tax Planning.
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| Subject |
- Basic concepts of International Tax Planning
- Case studies
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| Criteria for evaluation |
Participation of case studies 51% of the final grade
Exam 49% of the final grade
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| Methods |
- Student presentations
- Discussions on respective topics
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| Language |
German |
| Study material |
Course Materials (Skriptum)
Djanani/Pummerer (Hrsg) Internationale Steuerplanung, 2. Auflage
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| Changing subject? |
No |
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| On-site course |
| Maximum number of participants |
40 |
| Assignment procedure |
Assignment according to priority |
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