602.101 (15W) Introduction to Austrian Tax Law
Overview
- Lecturer
- Course title german Introduction to Austrian Tax Law
- Type Lecture
- Hours per Week 2.0
- ECTS credits 4.0
- Registrations 24
- Organisational unit
- Language of instruction Englisch
- Course begins on 01.10.2015
Time and place
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Course Information
Teaching methodology including the use of eLearning tools
LectureCourse content
This lecture is to familiarise students with the basic conceptual design of the Austrian tax system and its practical importance for business. It focuses on income taxation of individuals (IIT) and companies (CIT) as well as on value added tax (VAT), it addresses the most important taxes on specific contractual transactions. Attention is also laid on the international tax implications and international tax law (double tax treaties). After the course the students will be able to understand the basics of: • Austrian Income Tax • Austrian Tax accounting • Austrian Taxation of different legal forms • Austrian Corporate Tax • VAT • International Tax Law (Double Tax Conventions)Topics
- Basic principles of Income Tax, VAT, Corporate Tax Law;
- Tax Subject and Object, Determining Taxable Income
- Tax rate, tax computation, tax exemptions
- deductions from taxable income
Teaching objective
Gaining a basic understanding of the Austrian VAT, Income and Corporate Tax Law, Introduction to International Tax LawOther materials
KODEX Income Tax directive, VAT directive, Corporation Tax directive, OECD-Model Convention, database (Lindeonline, RDB, Lexisnexis)Literature
Doralt/Ruppe: Steuerrecht, Band I und II, idaF Bertl et al: Handbuch der österreichischen Steuerlehre Band I - Teil VI, idaF Hilber: ABC der Steuern im Privat- und Unternehmensbereich, idaF Ehrke-Rabel: elements Steuerrecht, idaF Heinrich: Steuerrecht e:Lehrbuch, idaF Berger/Wakounig: Umsatzsteuer kompakt, idaFLink to further information
www.aau.at/bfsTeaching methodology including the use of eLearning tools
LectureCourse content
This lecture is to familiarise students with the basic conceptual design of the Austrian tax system and its practical importance for business. It focuses on income taxation of individuals (IIT) and companies (CIT) as well as on value added tax (VAT), it addresses the most important taxes on specific contractual transactions. Attention is also laid on the international tax implications and international tax law (double tax treaties). After the course the students will be able to understand the basics of: • Austrian Income Tax • Austrian Tax accounting • Austrian Taxation of different legal forms • Austrian Corporate Tax • VAT • International Tax Law (Double Tax Conventions)Topics
- Basic principles of Income Tax, VAT, Corporate Tax Law;
- Tax Subject and Object, Determining Taxable Income
- Tax rate, tax computation, tax exemptions
- deductions from taxable income
Teaching objective
Gaining a basic understanding of the Austrian VAT, Income and Corporate Tax Law, Introduction to International Tax LawOther materials
KODEX Income Tax directive, VAT directive, Corporation Tax directive, OECD-Model Convention, database (Lindeonline, RDB, Lexisnexis)Literature
Doralt/Ruppe: Steuerrecht, Band I und II, idaF Bertl et al: Handbuch der österreichischen Steuerlehre Band I - Teil VI, idaF Hilber: ABC der Steuern im Privat- und Unternehmensbereich, idaF Ehrke-Rabel: elements Steuerrecht, idaF Heinrich: Steuerrecht e:Lehrbuch, idaF Berger/Wakounig: Umsatzsteuer kompakt, idaFLink to further information
www.aau.at/bfsExamination information
Im Fall von online durchgeführten Prüfungen sind die Standards zu beachten, die die technischen Geräte der Studierenden erfüllen müssen, um an diesen Prüfungen teilnehmen zu können.
Examination topic(s)
Theory, Case studiesAssessment criteria / Standards of assessment for examinations
the written examiniation may be paper-based or electronic (depending on the number of examinees)
Examination topic(s)
Theory, Case studiesAssessment criteria / Standards of assessment for examinations
the written examiniation may be paper-based or electronic (depending on the number of examinees)Grading scheme
Grade / Grade grading schemePosition in the curriculum
- Bachelor's degree programme Applied Business Administration
(SKZ: 518, Version: 14W.3)
-
Subject: Grundlagen des Rechnungswesens
(Compulsory subject)
-
§9(1) Einführung in die betriebliche Steuerlehre (
2.0h VO / 4.0 ECTS)
- 602.101 Introduction to Austrian Tax Law (2.0h VO / 4.0 ECTS)
-
§9(1) Einführung in die betriebliche Steuerlehre (
2.0h VO / 4.0 ECTS)
-
Subject: Grundlagen des Rechnungswesens
(Compulsory subject)
- Bachelor's degree programme Applied Business Administration
(SKZ: 518, Version: 12W.1)
-
Subject: Grundlagen des Rechnungswesens
(Compulsory subject)
-
Einführung in die betriebliche Steuerlehre (
2.0h VO / 4.0 ECTS)
- 602.101 Introduction to Austrian Tax Law (2.0h VO / 4.0 ECTS)
-
Einführung in die betriebliche Steuerlehre (
2.0h VO / 4.0 ECTS)
-
Subject: Grundlagen des Rechnungswesens
(Compulsory subject)
- Bachelor's degree programme Applied Business Administration
(SKZ: 518, Version: 05W.5)
-
Subject: Foundation course - Corporate Finance and Taxation
(Compulsory elective)
-
BS1/2.2 Vorlesung mit Proseminar oder Vorlesung mit Kurs (
2.0h VP, VK / 3.0 ECTS)
- 602.101 Introduction to Austrian Tax Law (2.0h VO / 4.0 ECTS)
-
BS1/2.2 Vorlesung mit Proseminar oder Vorlesung mit Kurs (
2.0h VP, VK / 3.0 ECTS)
-
Subject: Foundation course - Corporate Finance and Taxation
(Compulsory elective)
- Master's degree programme Applied Business Administration
(SKZ: 918, Version: 05W.7)
-
Subject: Foundation course - Corporate Finance and Taxation
(Compulsory elective)
-
EW1.2 Proseminar oder Vorlesung mit Proseminar (
2.0h PS, VP / 3.0 ECTS)
- 602.101 Introduction to Austrian Tax Law (2.0h VO / 4.0 ECTS)
-
EW1.2 Proseminar oder Vorlesung mit Proseminar (
2.0h PS, VP / 3.0 ECTS)
-
Subject: Foundation course - Corporate Finance and Taxation
(Compulsory elective)
- Master's degree programme International Management
(SKZ: 908, Version: 11W.2)
-
Subject: Options
(Optional subject)
-
1 Options (
0.0h XX / 12.0 ECTS)
- 602.101 Introduction to Austrian Tax Law (2.0h VO / 4.0 ECTS)
-
1 Options (
0.0h XX / 12.0 ECTS)
-
Subject: Options
(Optional subject)
Equivalent courses for counting the examination attempts
- Sommersemester 2024
-
Wintersemester 2023/24
- 602.100 VC SBWL Steuerlehre I: Einführung in die Steuerlehre (2.0h / 4.0ECTS)
- Sommersemester 2023
-
Wintersemester 2022/23
- 602.100 VC SBWL Steuerlehre I: Einführung in die Steuerlehre (2.0h / 4.0ECTS)
- Sommersemester 2022
-
Wintersemester 2021/22
- 602.100 VC SBWL Steuerlehre I: Einführung in die betriebliche Steuerlehre (2.0h / 4.0ECTS)
- Sommersemester 2021
-
Wintersemester 2020/21
- 602.100 VC SBWL Steuerlehre I: Einführung in die betriebliche Steuerlehre (2.0h / 4.0ECTS)
- Sommersemester 2020
-
Wintersemester 2019/20
- 602.100 VC SBWL Steuerlehre I: Einführung in die betriebliche Steuerlehre (2.0h / 4.0ECTS)
- Sommersemester 2019
-
Wintersemester 2018/19
- 602.100 VO SBWL Steuerlehre I: Einführung in die betriebliche Steuerlehre (2.0h / 4.0ECTS)
-
Sommersemester 2018
- 602.101 VO Introduction to Austrian Tax Law (2.0h / 4.0ECTS)
- Wintersemester 2017/18
-
Sommersemester 2017
- 602.101 VO Introduction to Austrian Tax Law (2.0h / 4.0ECTS)
- Wintersemester 2016/17
-
Sommersemester 2016
- 602.101 VO Introduction to Austrian Tax Law (2.0h / 4.0ECTS)
-
Wintersemester 2015/16
- 602.100 VO Einführung in die betriebliche Steuerlehre (2.0h / 4.0ECTS)