040588 UK International Tax Planning (2023S)
Continuous assessment of course work
Labels
Diese Lehrveranstaltung ist strikt für Studierende der SPL 4 kontingentiert.
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).
- Registration is open from Mo 13.02.2023 09:00 to We 22.02.2023 12:00
- Deregistration possible until Fr 17.03.2023 23:59
Details
max. 50 participants
Language: German
Lecturers
Classes (iCal) - next class is marked with N
Monday
17.04.
16:45 - 20:00
Hörsaal 9 Oskar-Morgenstern-Platz 1 1.Stock
Monday
24.04.
16:45 - 20:00
Hörsaal 9 Oskar-Morgenstern-Platz 1 1.Stock
Monday
08.05.
16:45 - 20:00
Hörsaal 9 Oskar-Morgenstern-Platz 1 1.Stock
Monday
15.05.
16:45 - 20:00
Hörsaal 9 Oskar-Morgenstern-Platz 1 1.Stock
Monday
22.05.
16:45 - 20:00
Hörsaal 9 Oskar-Morgenstern-Platz 1 1.Stock
Monday
05.06.
16:45 - 20:00
Hörsaal 9 Oskar-Morgenstern-Platz 1 1.Stock
Monday
19.06.
16:45 - 20:00
Hörsaal 9 Oskar-Morgenstern-Platz 1 1.Stock
Monday
26.06.
16:45 - 20:00
Hörsaal 9 Oskar-Morgenstern-Platz 1 1.Stock
Information
Aims, contents and method of the course
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 fifth unit (22.05.2023) and in the eighth unit (26.6.2023) 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)
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)
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 in der aktuellen Auflage
Fallstudien und PPT-Slides (werden zeitgerecht für die relevanten Lehrveranstaltungs-Einheiten zur Verfügung gestellt)
Pummerer/Eberhartinger, Handbuch der österreichischen Steuerlehre, Band V Internationales Steuerrecht (3. Auflage, 2020, LexisNexis; ISBN: 978-3-7007-6588-2)
Fallstudien und PPT-Slides (werden zeitgerecht für die relevanten Lehrveranstaltungs-Einheiten zur Verfügung gestellt)
Pummerer/Eberhartinger, Handbuch der österreichischen Steuerlehre, Band V Internationales Steuerrecht (3. Auflage, 2020, LexisNexis; ISBN: 978-3-7007-6588-2)
Association in the course directory
Last modified: Tu 11.04.2023 09:28
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.