[ 572BTAXGEWU15 ] IK Determination of Taxable Income

Es ist eine neuere Version 2021W dieser LV im Curriculum Master's programme Master's programme Tax Law and Tax Management 2023W vorhanden.
(*) Unfortunately this information is not available in english.
Workload Education level Study areas Responsible person Hours per week Coordinating university
4 ECTS B2 - Bachelor's programme 2. year Business Administration Dietmar Aigner 2 hpw Johannes Kepler University Linz
Detailed information
Pre-requisites (*)KS Einkommensteuer und Körperschaftsteuer I (Einstiegskurs) oder Zulassung zum Masterstudium Steuerrecht und Steuermanagement
Original study plan Bachelor's programme Business and Economics 2018W
Objectives Tax Accouting according to Sec 4 to 14 of the IITA and Sec 8 to 12 of the CITA
Subject Accounting Rules of § 189 ff UGB
Tax Accounting according to Sec 4 to 14 of the IITA and Sec 8 to 12 of the CITA
Tax Planning
Criteria for evaluation Exam
Methods Lecture
Language German
Study material Grünberger, Praxis der Bilanzierung
Changing subject? No
Earlier variants They also cover the requirements of the curriculum (from - to)
2TAXCTPI: IK Calculation of Profits for Taxation Purposes (2009W-2015S)
On-site course
Maximum number of participants 40
Assignment procedure Assignment according to priority