406105 VO European Company Taxation

summer semester 2017 | Last update: 06.04.2017 Place course on memo list
VO European Company Taxation
VO 2
positive completion of the mandatory course referred to in § 7( 2) No 2, i.e. "SBWL Company Taxation (Basic Course)"
each semester

At the end of the course, students are able to apply simple strategies to protect companies from double taxation in Europe. Students will have acquired the competence to employ proven tools to reduce complex tax situations to clear guidelines for action. They apply these basic guidelines to practical cases and are thus able to show how companies can profit from country-specific tax situations. This way, complex tax laws (e.g. the parent-subsidiaries directive, Austrian double-taxation agreements) and regulations (e.g. the Austrian withholding tax on capital income) are made easily accessible and systematically applicable to all kinds of enterprises. Additionally, students acquire the competence to research international online databases to quickly find the information required for an efficient solution of the practical case in question. The knowledge of exact strategic options improves the students’ job chances and the position of their future employees in national and international competition.

Main contents:

1) Objectives and measures of the parent-subsidiaries directive

2) Guidelines of how the exemption method and the indirect credit method can be employed to avoid double taxation

3) Calculation of the tax burden of a parent company and its subsidiaries for different cross-border company structures, taking into account the interplay of European tax legislation, Austrian double-taxation agreements and Austrian income as well as corporation tax law

4) Analysis of the tax effects of entrepreneurial decisions regarding, for example, dividend payouts, external financing of investments, corporate structure and internal prices

1) Experiential learning,

i.e. self-determined and exploratory learning in teams, activity-based and interdisciplinary learning and self-evaluation (among others through the creation of a project journal, self-assessment, case-study-based seminar work, group work, reflection on a case study)

2. Case by Case,

i.e. interactive learning through case studies focusing on realistic and practical questions derived from the concrete business life of companies. Students are guided to find their own solutions by learning how to analyze the question, to find and use suitable sources of information and finally to compare, select from and implement different options.

Written and oral exam ("Gesamtprüfung"). The content of the lecture is an integral part of both exams, which will cover the information provided in the lectures. The “Kodex” can be used as an aid during all examinations.

Lecturer/Examiner: Univ.-Prof. Dr. habil. Corinna Treisch, International Taxation

Required basic reading:

- European Taxation Database, Amsterdam: IBFD (online access for students: http://www.uibk.ac.at/ub/)

- Current Austrian tax laws as well as Austrian double taxation treaties (Kodex des Österreichischen Rechts, LexisNexis ARD Orac) and European Tax Law (Kodex des EU-Steuer-Rechts, EuropäischesRecht, LexisNexis ARD Orac)

- Dietrich; Treisch, Corinna; Lampert, Steffen; Heinemann, Daniela : Europäische Unternehmensbesteuerung, Band II: Harmonisierung der direkten Unternehmensbesteuerung, 2nd ed., Wiesbaden: Springer Gabler 2013

For further reading see OLAT

Successful completion of the “SBWL Company Taxation” (Basic Course), i.e. the lecture “Company Taxation” and the seminar “Company Taxation”

not applicable

Parallel to the course, a bachelor thesis can be written. Details on bachelor theses can be found in the description of the parallel course “Seminar and Bachelor Thesis”, offered by Univ.-Prof. Dr. habil. Corinna Treisch.

see dates
Group 0
Date Time Location
Tue 2017-05-02
11.00 - 12.45 SR 2 (Sowi) SR 2 (Sowi) Barrier-free
Tue 2017-05-09
09.00 - 12.45 SR 2 (Sowi) SR 2 (Sowi) Barrier-free
Tue 2017-05-16
09.00 - 12.45 SR 2 (Sowi) SR 2 (Sowi) Barrier-free
Tue 2017-05-23
09.00 - 12.45 SR 2 (Sowi) SR 2 (Sowi) Barrier-free
Tue 2017-05-30
09.00 - 12.45 SR 2 (Sowi) SR 2 (Sowi) Barrier-free
Tue 2017-06-06
09.00 - 12.45 SR 2 (Sowi) SR 2 (Sowi) Barrier-free
Tue 2017-06-20
09.00 - 12.45 SR 2 (Sowi) SR 2 (Sowi) Barrier-free
Tue 2017-06-27
09.00 - 12.45 SR 2 (Sowi) SR 2 (Sowi) Barrier-free