040603 UK Introduction to Business Taxation (2021W)
Continuous assessment of course work
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ON-SITE
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 13.09.2021 09:00 to Th 23.09.2021 12:00
- Deregistration possible until Fr 15.10.2021 23:59
Details
max. 50 participants
Language: German
Lecturers
Classes (iCal) - next class is marked with N
ATTENTION: Please note the following change from 22.11.2021 onward.
The units of the "UK Grundzüge des Unternehmenssteuerrechts" will be held entirely online via Big Blue Button from now on (at least until Christmas).
IMPORTANT: In any case, the final exam on 18 January 2022 will take place in presence.
The course will take place in presence at Oskar-Morgenstern-Platz in compliance with the Corona security concept of the University of Vienna. If necessary the course will be held in a hybrid manner (smaller student groups can participate on spot whereas others follow the classes online through livestreaming).
In any case, the first partial exam (intermediate exam) will take place on Tuesday 9th November 2021 from 13:15 to 14:45 exclusively in presence at Oskar-Morgenstern-Platz (exam time: 30 minutes). Also, the second partial exam (final exam) will take place exclusively in presence only on Tuesday 18th January 2021 from 13:15 to 14:45 (exam time: 60 minutes).
- Thursday 30.09. 09:00 - 10:00 Digital (Kickoff Class)
- Tuesday 05.10. 13:15 - 14:45 Hörsaal 4 Oskar-Morgenstern-Platz 1 Erdgeschoß
- Tuesday 12.10. 13:15 - 14:45 Hörsaal 4 Oskar-Morgenstern-Platz 1 Erdgeschoß
- Tuesday 19.10. 13:15 - 14:45 Hörsaal 4 Oskar-Morgenstern-Platz 1 Erdgeschoß
- Wednesday 27.10. 13:15 - 14:45 Hörsaal 4 Oskar-Morgenstern-Platz 1 Erdgeschoß
- Wednesday 03.11. 13:15 - 14:45 Hörsaal 4 Oskar-Morgenstern-Platz 1 Erdgeschoß
- Tuesday 09.11. 13:15 - 14:45 Hörsaal 4 Oskar-Morgenstern-Platz 1 Erdgeschoß
- Tuesday 23.11. 13:15 - 14:45 Hörsaal 4 Oskar-Morgenstern-Platz 1 Erdgeschoß
- Tuesday 30.11. 13:15 - 14:45 Hörsaal 4 Oskar-Morgenstern-Platz 1 Erdgeschoß
- Tuesday 07.12. 13:15 - 14:45 Hörsaal 4 Oskar-Morgenstern-Platz 1 Erdgeschoß
- Tuesday 14.12. 13:15 - 14:45 Hörsaal 4 Oskar-Morgenstern-Platz 1 Erdgeschoß
- Tuesday 11.01. 13:15 - 14:45 Hörsaal 4 Oskar-Morgenstern-Platz 1 Erdgeschoß
- Tuesday 18.01. 13:15 - 14:45 Hörsaal 4 Oskar-Morgenstern-Platz 1 Erdgeschoß
Information
Aims, contents and method of the course
Assessment and permitted materials
A total of 100 points can be achieved in this course.
The criteria for the performance assessment are divided as follows:
• Participation (through clicker questions [single-choice, multiple-choice, cloze, drag&drop via Moodle] during each lessen; share of the overall grade: 10% = 10 points),
• Acting as a sparring partner for an assigned lesson (includes a presentation on a given topic and discussion of case studies during the lessen; share of the overall grade: 25% = 25 points)
• an intermediate exam (share of the final grade: 20% = 20 points) and
• a final exam (share of the overall grade: 45% = 45 points).Both exams (intermediate and final) are held in writing in German. Only unannotated law texts, non-programmable calculators and non-electronic dictionaries may be used in the exams.
Only underlining and highlighting of text passages with highlighters etc. as well as the use of Post-Its are permitted. Post-Its may only be labelled with titles of laws/abbreviations of laws. Prohibited are therefore in particular: Any paragraph headings, commentaries or even individual words, examination schemes, other signs, additional sheets as well as paragraph references and chains of references.An assessment is also made if students have participated in the course at least once (e.g. signature performance).
The criteria for the performance assessment are divided as follows:
• Participation (through clicker questions [single-choice, multiple-choice, cloze, drag&drop via Moodle] during each lessen; share of the overall grade: 10% = 10 points),
• Acting as a sparring partner for an assigned lesson (includes a presentation on a given topic and discussion of case studies during the lessen; share of the overall grade: 25% = 25 points)
• an intermediate exam (share of the final grade: 20% = 20 points) and
• a final exam (share of the overall grade: 45% = 45 points).Both exams (intermediate and final) are held in writing in German. Only unannotated law texts, non-programmable calculators and non-electronic dictionaries may be used in the exams.
Only underlining and highlighting of text passages with highlighters etc. as well as the use of Post-Its are permitted. Post-Its may only be labelled with titles of laws/abbreviations of laws. Prohibited are therefore in particular: Any paragraph headings, commentaries or even individual words, examination schemes, other signs, additional sheets as well as paragraph references and chains of references.An assessment is also made if students have participated in the course at least once (e.g. signature performance).
Minimum requirements and assessment criteria
From 50.5% (= 50.5 points) the course is positively completed.Distribution of grades:5: up to 50% (up to 50 points).
4: 50.5% - 63% (50.5 points - 63 points)
3: 63.5% - 74.5% (63.5 points – 74.5 points)
2: 75% - 87% (75 points - 87 points)
1: 87.5% - 100% (87.5 points - 100 points)
From 50.5% (= 50.5 points) the course is positively completed.Attendance is compulsory for the course. Unexcused absence from the first class automatically leads to deregistration in order to allow students on the waiting list to move up. If you are unable to attend the first class, you must inform us in advance by email in order to continue attending the course.Overall, absence from the course more than twice will result in a negative grade. Excuses for absence are not required (except for the first class).
4: 50.5% - 63% (50.5 points - 63 points)
3: 63.5% - 74.5% (63.5 points – 74.5 points)
2: 75% - 87% (75 points - 87 points)
1: 87.5% - 100% (87.5 points - 100 points)
From 50.5% (= 50.5 points) the course is positively completed.Attendance is compulsory for the course. Unexcused absence from the first class automatically leads to deregistration in order to allow students on the waiting list to move up. If you are unable to attend the first class, you must inform us in advance by email in order to continue attending the course.Overall, absence from the course more than twice will result in a negative grade. Excuses for absence are not required (except for the first class).
Examination topics
Contents
• the textbook Doralt/Ruppe/Kirchmayr/Mayr, Steuerrecht Band I (12th edition, 2019) chapter 1 to 3.
• the additional materials provided by the institute for the preparation of each class
• the case studies and presentations
• the textbook Doralt/Ruppe/Kirchmayr/Mayr, Steuerrecht Band I (12th edition, 2019) chapter 1 to 3.
• the additional materials provided by the institute for the preparation of each class
• the case studies and presentations
Reading list
Current edition of the Code of Tax Laws (currently 67th edition, Linde, 1.2.2021)
Doralt/Ruppe/Kirchmayr/Mayr, Steuerrecht Band 1 (12th edition, 2019)
Additional materials provided in preparation for the relevant classes.
Case studies and PPT slides (also provided in a timely manner for the relevant classes).
Doralt/Ruppe/Kirchmayr/Mayr, Steuerrecht Band 1 (12th edition, 2019)
Additional materials provided in preparation for the relevant classes.
Case studies and PPT slides (also provided in a timely manner for the relevant classes).
Association in the course directory
Last modified: Fr 12.05.2023 00:12
The aims of the course are dealing in depth with special issues of corporate taxation and the consideration of taxation regimes across the various legal forms. Students shall receive the necessary knowledge on dealing with these special issues through solving various case studies. Contents include:
• Special questions regarding the profit determination
• Switching between the various methods of determining the profits
• Taxation of partnerships
• Special issues of taxation with regard to corporations and their shareholders
• Taxation of groups of companies and group situations
• Termination of companies (termination, sale and liquidation)