Information on individual educational components (ECTS-Course descriptions) per semester

  
Degree programme:Bachelor International Business Administration Part-time
Type of degree:FH Bachelor´s Degree Programme
 Part-time
 Winter Semester 2023
  

Course unit titleTax Strategies
Course unit code025017051123
Language of instructionEnglish
Type of course unit (compulsory, optional)Compulsory optional
Semester when the course unit is deliveredWinter Semester 2023
Teaching hours per week2
Year of study2023
Level of course unit (e.g. first, second or third cycle)First Cycle (Bachelor)
Number of ECTS credits allocated3
Name of lecturer(s)Vanessa ENGLMAIR


Prerequisites and co-requisites

Corporate Taxation

Course content

Selected tax aspects of tax planning are shown and discussed in relation to the choice of legal form. There is a practical application and disposition of design considerations (establishment and site planning, comparison of effective tax burdens).

Learning outcomes

Knowledge

  • Students know the tasks of business taxation/tax structuring.

  • Students know the differences in income tax law and fees/transfer taxes of different legal forms.

  • Students know how to establish expenses for various legal forms.

  • Students are able to describe legal form-specific differences in taxation between corporations and partnerships.

  • Students know different owner-manager arrangements.

  • Students are able to describe the effects of the sale of business, cessation of business and liquidation. Students know the fiscal effects of dividends and sale of shares.

Comprehension

  • Students are able to explain the importance of tax planning.

  • Students understand the impact of the legal form of specific tax differences.

  • Students understand the fiscal consequences of dividends and sale of shares.

Application/Analysis

  • Students are able to compare effective tax burdens.

  • Students are able to examine the various control effects.

Synthesis/Evaluation

  • Students are able to give recommendations for the choice of legal form.

  • Students are able to evaluate the impact of tax policy choices.
Planned learning activities and teaching methods

Presentation by lecturers, exercises/case studies as an individual/in a group

Assessment methods and criteria

Comprehensive written examination

Comment

none

Recommended or required reading

Werner Doralt (2014): Steuerrecht. 16. Aufl. Wien: Manz Verlag

Mode of delivery (face-to-face, distance learning)

Face-to-face

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