| Detailed information | 
                    
                                        
                      | Pre-requisites | 
                      (*)KS Grundkurs Public und Nonprofit-Management (PNP 1)
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                      | Original study plan | 
                      Diploma programme (*)Wirtschaftswissenschaften 2009W | 
                    
                      
                    
                      | Objectives | 
                      The course gives a comprehensive overview of the taxation of private and state NPO.
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                      | Subject | 
                      - Taxation of public corporations
 - Taxation of an association
 - Change of legal form
 
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                      | Criteria for evaluation | 
                      Participation, final examination
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                      | Methods | 
                      Lecture by instructor; self-study of course documents 
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                      | Language | 
                      German | 
                    
                      
                    
                      | Study material | 
                      A reader is available at Institut für Finanzrecht, Steuerrecht und Steuerpolitik (Juridicum, 4. Stock, Trakt B).
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                      | Changing subject? | 
                      No | 
                    
                                        
                      | Corresponding lecture | 
                      (*)2PUMA10: KS Spezialgebiete der ÖBWL und des Nonprofit Managements 2 (PUMA 10) (1,5 ECTS)
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