Homeall Events

4706644: Taxes

back to overview
Semester:SS 19
Type:Lecture
Language:German
Scheduled in semester:4
Semester Hours per Week / Contact Hours:60.0 L / 45.0 h
Self-directed study time:135.0 h

Module coordination/Lecturers

Curricula

Bachelor's degree programme in Business Administration (01.09.2012)

Modules

Description

  • Besteuerung natürlicher und juristischer Personen in Liechtenstein
  • Besteuerung natürlicher und juristischer Personen in Österreich
  • Besteuerung natürlicher und juristischer Personen in Schweiz
  • Besteuerung natürlicher und juristischer Personen in Deutschland
  • Internationales Steuerrecht
  • Doppelbesteuerungsabkommen
  • Vergleich der vier deutschsprachigen Steuersysteme
  • Fallstudien

Qualifications

    • Know the contents and sub-disciplines of taxation, especially in finance, business taxation and tax law. They possess the necessary basic skills to recognise economic and legal issues and to classify particular conceptual meaning of those issues.
    • Know the system of tax system and fiscal code of Liechtenstein, Germany, Austria and Switzerland. The students compare and and analyse the particular taxation systems.
    • Possess sound basic knowledge about national and international tax law Liechtenstein, Germany, Austria and Switzerland. The students understand the main features of taxation on income and wealth. They are able to distinguish between income- and profit-, as well as wealth- and capital tax and to utilize the technical terms adequately.
    • On completion of the course the students apply their basic knowledge in tax law and business taxation, to be able to independently conduct a tax assessment and tax proceedings for legal and natural persons.
    • The students are enabled to solve scientific questions and exercises in tax law and business taxation regarding national and cross-border issues qualitatively and quantitatively, based on regulations of national and international tax law, using a schema. They calculate and evaluate the tax burdens of natural and legal persons in the respective country of residence or source in internatonally designed case studies and analyse the effects of double taxation agreements on the eventual tax burden.
    • See module description
    • See module description

Lectures Method

  • Interactive lectures with integrated exercises

Literature

  • Homburg, Stefan: Allgemeine Steuerlehre, 7. Auflage, München: Vahlen, 2015
  • Scheffler, Wolfram: Besteuerung von Unternehmen I: Ertrag-, Substanz- und Verkehrsteuern, 13. Auflage, Heidelberg: C.F. Müller, 2016
  • Mäusli-Allenspach, Peter/Oertli, Matthias: Das schweizerische Steuerrecht: Ein Grundriss mit Beispielen, 8. Auflage, Bern: Cosmos, 2015
  • Doralt, Werner: Steuerrecht 2017/2018, 19. Auflage, Wien: Manz, 2017.
  • Scheffler, Wolfram: Internationale betriebswirtschaftliche Steuerlehre, 3. Auflage, München: Vahlen, 2011

Exam Modalities

  • written examination

Dates

DatumZeitRaum
18.02.201910:00 - 11:30H1
21.02.201908:15 - 09:45H1
25.02.201910:00 - 11:30H1
28.02.201908:15 - 09:45H1
04.03.201910:00 - 11:30H1
07.03.201908:15 - 09:45H1
11.03.201910:00 - 11:30H1
14.03.201908:15 - 09:45H1
18.03.201910:00 - 11:30H1
21.03.201908:15 - 09:45H1
25.03.201910:00 - 11:30H1
28.03.201908:15 - 09:45H1
01.04.201910:00 - 11:30H1
04.04.201908:15 - 09:45H1
08.04.201910:00 - 11:30H1
11.04.201908:15 - 09:45H1
15.04.201910:00 - 11:30H1
18.04.201908:15 - 09:45H1
29.04.201910:00 - 11:30H1
02.05.201908:15 - 09:45H1
06.05.201910:00 - 11:30H1
09.05.201908:15 - 09:45H1
13.05.201910:00 - 11:30H1
16.05.201908:15 - 09:45H1
20.05.201910:00 - 11:30H1
23.05.201908:15 - 09:45H1
27.05.201910:00 - 11:30H1

Exams

  • PWW-BA-12_Steuern - VO (SS 19, bewertet)
  • PWW-BA-12_Steuern - VO (WS 19/20, bestätigt)