FHV Vorarlberg University
of Applied Sciences
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Information on individual educational components (ECTS-Course descriptions) per semester

Tax Strategies

Degree programme International Business Administration
Subject area Business and Management
Type of degree Bachelor
Full-time
Winter Semester 2023
Course unit title Tax Strategies
Course unit code 025017051123
Language of instruction English
Type of course unit (compulsory, optional) Compulsory optional
Teaching hours per week 2
Year of study 2023
Level of the course / module according to the curriculum
Number of ECTS credits allocated 3
Name of lecturer(s) Vanessa ENGLMAIR
Requirements and Prerequisites

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