Universität Wien
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040588 UK International Tax Planning (2022S)

4.00 ECTS (2.00 SWS), SPL 4 - Wirtschaftswissenschaften
Continuous assessment of course work

Diese Lehrveranstaltung ist strikt für Studierende der SPL 4 kontingentiert.

Moodle

Registration/Deregistration

Note: The time of your registration within the registration period has no effect on the allocation of places (no first come, first served).

Details

max. 50 participants
Language: German

Lecturers

Classes (iCal) - next class is marked with N

The exams take place in the in the fourth unit (16.5.2022) and in the eighth unit (27.6.2022) of the course.

  • Monday 25.04. 16:45 - 20:00 Hörsaal 3 Oskar-Morgenstern-Platz 1 Erdgeschoß
  • Monday 02.05. 16:45 - 20:00 Hörsaal 3 Oskar-Morgenstern-Platz 1 Erdgeschoß
  • Monday 09.05. 16:45 - 20:00 Hörsaal 3 Oskar-Morgenstern-Platz 1 Erdgeschoß
  • Monday 16.05. 16:45 - 20:00 Hörsaal 3 Oskar-Morgenstern-Platz 1 Erdgeschoß
  • Monday 23.05. 16:45 - 20:00 Hörsaal 3 Oskar-Morgenstern-Platz 1 Erdgeschoß
  • Monday 30.05. 16:45 - 20:00 Hörsaal 3 Oskar-Morgenstern-Platz 1 Erdgeschoß
  • Monday 13.06. 16:45 - 20:00 Hörsaal 3 Oskar-Morgenstern-Platz 1 Erdgeschoß
  • Monday 27.06. 16:45 - 18:15 Hörsaal 3 Oskar-Morgenstern-Platz 1 Erdgeschoß

Information

Aims, contents and method of the course

The successful completion of the module “Steuerrecht” and the UK “Internationales Steuerrecht” is strongly recommended.
The aim of this course is to provide an in-depth understanding of the contents, methods and areas of application of international tax planning. Case studies are used to introduce students to the assessment of specific international tax cases. Cross-border structuring is elaborated in a tax-efficient approach. Upon completion of this course, students will be able to deal with international tax case studies, to fully understand the facts of the case and to subsume them under the relevant tax provisions.
This course also enhances the students' ability to understand and reflect arguments for different views and to form their own opinions on tax issues.

Assessment and permitted materials

The assessment is based on active participation in the course (15% = 12 points) as well as two written exams (42.5% = 34 points each, each exam takes 45 minutes) in German language. The exams take place in the in the fourth unit (16.5.2022) and in the eighth unit (27.6.2022) of the course.

Minimum requirements and assessment criteria

At least 51% (= 41 points) are required for a positive assessment.
Grading scale:
71-80 points: Excellent (1)
61-70 points: Good (2)
51-60 points: Satisfactory (3)
41-50 points: Sufficient (4)
0-40 points: Not sufficient (5)

Examination topics

Content of the case studies and PPT slides
Band V – Internationale Steuerplanung – des Handbuchs zur österreichischen Steuerlehre, 3rd edition, edited by Pummerer/Eberhartinger published by Lexis/Nexis (ISBN: 978-3-7007-6588-2)

Reading list

Kodex Steuergesetze (68th edition, Linde, as of 01.09.2021)
Pummerer/Eberhartinger, Handbuch der österreichischen Steuerlehre, Band V Internationales Steuerrecht (3rd edition, 2020, LexisNexis; ISBN: 978-3-7007-6588-2)
Case studies and PPT slides (will be provided)

Association in the course directory

Last modified: Mo 11.04.2022 09:48