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

Degree programme: Master Business Administration: Accounting, Controlling & Finance
Type of degree: FH Master´s Degree Programme
Part-time
Summer Semester 2021

Course unit title National and international Tax Law
Course unit code 025122022220
Language of instruction Deutsch
Type of course unit (compulsory, optional) Compulsory
Semester when the course unit is delivered Summer Semester 2021
Teaching hours per week 3
Year of study 2021
Number of ECTS credits allocated Second Cycle (Master)
Number of ECTS credits allocated 6
Name of lecturer(s) Klaus WÖGINGER


Prerequisites and co-requisites
  • Knowledge of national tax law
  • Basic knowledge of corporate law
  • Basic knowledge of accounting and its impact on tax law

Course content

Value added tax

  • Taxability, tax liability
  • Determination of place of performance
  • Reverse charge
  • Tax exemptions
  • Tax collection
  • Use cases

Income tax

  • Taxability, tax liability
  • Business and non-business income
  • Investigation, collection and assessment of income tax
  • Use cases

Corporate tax

  • Taxability, tax liability
  • Group taxation
  • Determination of corporate tax
  • Use cases

National foreign tax law

  • Limited tax liability
  • Tax deduction
  • International exemptions
  • National measures to avoid double taxation

Right of double taxation agreements

  • Construction of double taxation agreements
  • Personal and material application
  • Distribution standards and methods
  • Use cases

Accounting principles and documentation requirements

  • OECD transfer pricing policy
  • Use cases

Learning outcomes

The knowledge and assessment of room for taxation manoeuvre is very important in everyday business. The focus is on knowledge of the basic tax standards and their impact on a companys daily business. Companies of all sizes and legal forms are also confronted with international business realities, especially in the DACH region. This curriculum enables students to assess national and international tax situations and to develop appropriate solutions and to identify when a tax expert should be consulted.

Comprehension

  • Students understand the system of tax laws, the functioning of VAT in Austria and the European Union, the taxation of the income of natural persons as well as of corporations.
  • They understand the interplay between national and international tax law and the importance of double taxation agreements in solving international taxation cases.
  • They are familiar with the basic principles of international transfer pricing.

Application

  • Students solve concrete VAT-related issues.
  • They determine income tax for natural persons or individual companies, taking into account tax benefits.
  • They determine the corporate tax burden on corporations, individually or within the framework of group taxation.
  • Students solve international taxation cases according to both national tax laws and the double taxation agreements.

Analysis

  • Students can assess the tax consequences of selected situations and draw appropriate conclusions on an optimal situation.

Planned learning activities and teaching methods
  • Lectures 
  • Exercises using case studies

Assessment methods and criteria

Written exam


Comment

None


Recommended or required reading
  • Berger, MR Wolfgang u.a. (2015): Internationales Steuerrecht. 4. Aufl. Wien: LexisNexis ARD ORAC.
  • Lexa, Hans; Pummerer, Erich (2016): Steuerrecht I: Grundlagen und Grundbegriffe - Einkommensteuer - Körperschaftsteuer. 13. Aufl. LexisNexis.
  • Lexa, Hans; Pummerer, Erich (2016): Steuerrecht II. 11. Aufl. LexisNexis.

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

Face-to-face instruction