040603 UK Introduction to Business Taxation (2023S)
Continuous assessment of course work
Labels
MIXED
Diese Lehrveranstaltung ist strikt für Studierende der SPL 4 kontingentiert.
Klausur: findet im Rahmen der letzten Einheit statt! Genaueres wird in der Lehrveranstaltung bekanntgegeben!
Klausur: findet im Rahmen der letzten Einheit statt! Genaueres wird in der Lehrveranstaltung bekanntgegeben!
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
Achtung Umbenennung gegenüber den Vorsemestern: UK Praxis der Unternehmensbesteuerung (ehemals UK Grundzüge des Unternehmenssteuerrechts) - der Inhalt des UK Praxis der Unternehmensbesteuerung unterscheidet sich nicht vom ehemaligen UK Grundzüge des Unternehmenssteuerrechts
Thursday
02.03.
09:00 - 10:00
Digital
Thursday
09.03.
09:45 - 13:00
Hörsaal 5 Hauptgebäude, Tiefparterre Stiege 9 Hof 5
Thursday
16.03.
09:45 - 13:00
Hörsaal 5 Hauptgebäude, Tiefparterre Stiege 9 Hof 5
Thursday
23.03.
09:45 - 13:00
Hörsaal 5 Hauptgebäude, Tiefparterre Stiege 9 Hof 5
Thursday
30.03.
09:45 - 11:15
Hörsaal 4 Oskar-Morgenstern-Platz 1 Erdgeschoß
Thursday
20.04.
09:45 - 13:00
Hörsaal 5 Hauptgebäude, Tiefparterre Stiege 9 Hof 5
Thursday
27.04.
09:45 - 13:00
Hörsaal 5 Hauptgebäude, Tiefparterre Stiege 9 Hof 5
Thursday
11.05.
09:45 - 11:15
Hörsaal 14 Oskar-Morgenstern-Platz 1 2.Stock
Hörsaal 8 Oskar-Morgenstern-Platz 1 1.Stock
Hörsaal 8 Oskar-Morgenstern-Platz 1 1.Stock
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 discussion of case studies during the lesson; share of the overall grade: 15% = 15 points)
• an intermediate exam (share of the final grade: 30% = 30 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 discussion of case studies during the lesson; share of the overall grade: 15% = 15 points)
• an intermediate exam (share of the final grade: 30% = 30 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 70th edition, Linde, 1.8.2022)
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: Th 11.05.2023 11:27
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)