406110 VO Business Taxation
winter semester 2022/2023 | Last update: 01.11.2022 | Place course on memo list406110
VO Business Taxation
VO 2
5
weekly
annually
German
The learning objectives consist of solid basic knowledge of company taxation. The lecture aims at the recognition and realization of tax implications of company decisions and opportunities for minimizing the tax burden.
This lecture covers company taxation, periodic and non-periodic taxation of legal forms, and tax planning. The differences between the periodic and non-periodic taxation of companies are discussed in view of their fiscal consequences. An intensive analysis of and relations among legal forms of companies and fiscal considerations of entrepreneurship are highlighted, as well. Based on the topics of the lecture, company decisions and their tax implications are discussed.
Lectures as well as case studies, calculations, and discussions to exemplify economic theory and methodology. Exercises will be worked out by teams and/or individuals. The results will be presented to and discussed with the whole group.
written "Gesamtprüfung" (overall exam)
The content of the lecture is an integral part of all exams, which will cover all topics (§ 9 (2) No 3 Curriculum) and information provided in the lectures and in the course manual.
Required reading: - course manual (s. OLAT) - European Taxation Database, Amsterdam: IBFD (online access for students: http://www.uibk.ac.at/ub/) - Current Austrian tax laws (Kodex des ÖsterreichischenRechts, Steuerrecht, LexisNexis ARD Orac) - Kellersmann, 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
Admission requirements: none
see dates
- SDG 4 - Quality education: Ensure inclusive and equitable quality education and promote lifelong learning opportunities for all.
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Group 0
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| Date | Time | Location | ||
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Mon 2022-10-03
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12.00 - 13.45 | eLecture - online eLecture - online | ||
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Mon 2022-10-10
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12.00 - 13.45 | eLecture - online eLecture - online | ||
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Mon 2022-10-17
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12.00 - 13.45 | eLecture - online eLecture - online | ||
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Mon 2022-10-24
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12.00 - 13.45 | UR 3 (Sowi) UR 3 (Sowi) | Barrier-free | online |
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Mon 2022-10-31
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12.00 - 13.45 | UR 3 (Sowi) UR 3 (Sowi) | Barrier-free | online |
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Mon 2022-11-07
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12.00 - 13.45 | UR 3 (Sowi) UR 3 (Sowi) | Barrier-free | online |
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Mon 2022-11-14
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12.00 - 13.45 | eLecture - online eLecture - online | ||
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Mon 2022-11-21
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12.00 - 13.45 | eLecture - online eLecture - online | ||
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Mon 2022-11-28
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12.00 - 13.45 | UR 3 (Sowi) UR 3 (Sowi) | Barrier-free | |
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Mon 2022-12-05
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12.00 - 13.45 | UR 3 (Sowi) UR 3 (Sowi) | Barrier-free | |
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Mon 2022-12-12
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12.00 - 13.45 | UR 3 (Sowi) UR 3 (Sowi) | Barrier-free | |
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Mon 2023-01-09
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12.00 - 13.45 | UR 3 (Sowi) UR 3 (Sowi) | Barrier-free | |
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Mon 2023-01-16
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12.00 - 13.45 | UR 3 (Sowi) UR 3 (Sowi) | Barrier-free | |
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Mon 2023-01-23
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12.00 - 13.45 | UR 3 (Sowi) UR 3 (Sowi) | Barrier-free | |
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Mon 2023-01-30
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08.00 - 09.45 | MS (Theologie) MS (Theologie) | Barrier-free | Gesamtprüfung (1. Prüfungszeitpunkt) |
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Mon 2023-04-17
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08.00 - 09.30 | MS (Theologie) MS (Theologie) | Barrier-free | Gesamtprüfung (2. Prüfungszeitpunkt) |
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Mon 2023-05-22
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08.00 - 09.30 | MS (Theologie) MS (Theologie) | Barrier-free | Gesamtprüfung (3. Prüfungszeitpunkt) |