|International Business Administration
|Business and Management
|Type of degree
Winter Semester 2023
|Course unit title
|Course unit code
|Language of instruction
|Type of course unit (compulsory, optional)
|Teaching hours per week
|Year of study
|Level of the course / module according to the curriculum
|Number of ECTS credits allocated
|Name of lecturer(s)
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).
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.
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.
Students are able to compare effective tax burdens.
Students are able to examine the various control effects.
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
Werner Doralt (2014): Steuerrecht. 16. Aufl. Wien: Manz Verlag