Universität Wien
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040603 UK Introduction to Business Taxation (2022W)

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

This course is held in German.
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 Thursday 24th November 2022 from 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 Thursday 23rd Januray 2023 from (exam time: 60 minutes).

  • Thursday 13.10. 08:00 - 09:30 Hörsaal 9 Oskar-Morgenstern-Platz 1 1.Stock
  • Thursday 20.10. 08:00 - 09:30 Hörsaal 9 Oskar-Morgenstern-Platz 1 1.Stock
  • Thursday 27.10. 08:00 - 09:30 Hörsaal 9 Oskar-Morgenstern-Platz 1 1.Stock
  • Thursday 03.11. 08:00 - 09:30 Hörsaal 9 Oskar-Morgenstern-Platz 1 1.Stock
  • Thursday 10.11. 08:00 - 09:30 Hörsaal 9 Oskar-Morgenstern-Platz 1 1.Stock
  • Thursday 17.11. 08:00 - 09:30 Hörsaal 9 Oskar-Morgenstern-Platz 1 1.Stock
  • Thursday 24.11. 08:00 - 09:30 Hörsaal 9 Oskar-Morgenstern-Platz 1 1.Stock
  • Thursday 01.12. 08:00 - 09:30 Hörsaal 9 Oskar-Morgenstern-Platz 1 1.Stock
  • Thursday 15.12. 08:00 - 09:30 Hörsaal 9 Oskar-Morgenstern-Platz 1 1.Stock
  • Thursday 12.01. 08:00 - 09:30 Hörsaal 9 Oskar-Morgenstern-Platz 1 1.Stock
  • Thursday 19.01. 08:00 - 09:30 Hörsaal 9 Oskar-Morgenstern-Platz 1 1.Stock
  • Thursday 26.01. 08:00 - 09:30 Hörsaal 9 Oskar-Morgenstern-Platz 1 1.Stock

Information

Aims, contents and method of the course

ATTENTION: strongly recommended prerequisite is the prior completion of the module “Tax Law”; knowledge of the contents of the lecture Tax Law as well as UK Tax Law is assumed.
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)

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. For example, you may add a Post-It with the following title to § 9 KStG: "§ 9 KStG". However, a combination with the section title, e.g. "§ 9 KStG - Unternehmensgruppen" or even just "Unternehmensgruppen" would be inadmissible.
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).

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

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

Association in the course directory

Last modified: Su 23.10.2022 11:48