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 |
Corporate Taxation
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).
Knowledge
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Students know the tasks of business taxation/tax structuring.
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Students know the differences in income tax law and fees/transfer taxes of different legal forms.
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Students know how to establish expenses for various legal forms.
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Students are able to describe legal form-specific differences in taxation between corporations and partnerships.
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Students know different owner-manager arrangements.
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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
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Students are able to explain the importance of tax planning.
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Students understand the impact of the legal form of specific tax differences.
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Students understand the fiscal consequences of dividends and sale of shares.
Application/Analysis
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Students are able to compare effective tax burdens.
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Students are able to examine the various control effects.
Synthesis/Evaluation
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Students are able to give recommendations for the choice of legal form.
- Students are able to evaluate the impact of tax policy choices.
Presentation by lecturers, exercises/case studies as an individual/in a group
Comprehensive written examination
none
Werner Doralt (2014): Steuerrecht. 16. Aufl. Wien: Manz Verlag
Face-to-face