| Detailed information |
| Pre-requisites |
(*)KS Grundlagen in Tax Management und KS Grundlagen in Financial Accounting
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| Original study plan |
Master's programme Finance and Accounting 2016W |
| Objectives |
Students understand the tax effects of foundation, reorganization and termination of business entities and the impact of corporate taxation on corporate decisions.
Students are able to analyze the tax rules, calculate the tax base and improve tax structure of companies.
Students learn the importance of corporate taxation for accounting, for the financing, for the organization and management of enterprises.
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| Subject |
Basics of Business Taxation in terms of establishment, reorganization and termination of companies
Choice of legal form as business management decision problem
Tax Consequences of business creation
Tax consequences of legal form changes with and without application of Umgründungssteuergesetzes
Tax consequences of corporate termination\\
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| Criteria for evaluation |
Exam and interactive elements (presentations by students and discussion)
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| Methods |
Presentations, discussions
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| Language |
German |
| Study material |
Script of the course
Bertl/Djanani/Eberhartinger/Hirschler/Kofler/Tumpel/Urnik, Handbuch der österreichischen Steuerlehre, Volume III – Tumpel (Ed.) Gründung, Umgründung und Beendigung von Unternehmen.
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| Changing subject? |
No |
| Further information |
none
|
| Corresponding lecture |
(*)979FASKUGBK11: KS Unternehmensbesteuerung bei Gründung, Umgründung und Beendigung von Unternehmen (3 ECTS)
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