5106644: Taxes

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