Inhalt

[ 979STAXISTU16 ] IK International Tax-Planing

Versionsauswahl
Es ist eine neuere Version 2024W dieser LV im Curriculum Master's programme Business Informatics 2024W vorhanden.
(*) Unfortunately this information is not available in english.
Workload Education level Study areas Responsible person Hours per week Coordinating university
3 ECTS M1 - Master's programme 1. year Business Administration Michael Tumpel 2 hpw Johannes Kepler University Linz
Detailed information
Pre-requisites (*)KS Grundlagen in Tax Management und KS Grundlagen in Financial Accounting
Original study plan Master's programme Finance and Accounting 2016W
Objectives The aim of the course is to know the principles of international taxation
Subject Austrian International Tax Law
Introduction to the Law of Double Taxation Conventions
Introduction to transfer pricing
Criteria for evaluation Participation in class (51%) Final exam (49%)

Methods Examples presented by students Lecture an discussion

Language German
Study material Course Materials Djanani/Pummerer (Hrsg) Internationale Steuerplanung, 2. Auflage

Changing subject? No
Further information none
Corresponding lecture (*)ist gemeinsam mit 979VTAXVU1K16: KS Vertiefung Unternehmensbesteuerung I - Betriebe (3 ECTS) ODER gemeinsam mit 979VTAXVU2K16: KS Vertiefung Unternehmensbesteuerung II - Kapitalanlagen (3 ECTS) äquivalent zu:
979FAESISPU11: IK Internationale Steuerplanung (6 ECTS)
On-site course
Maximum number of participants 40
Assignment procedure Assignment according to priority