Introduction: Fiscal Law

Income tax (incl. CGT) and corporate income tax; Fundamentals of VAT and capital transactions tax International fiscal law;

Mode of delivery

face to face

Type

compulsory

Recommended or required reading and other learning resources/tools

script Steuerrecht Kodex Steuerrecht Legal textfrom RIS data bank

Planned learning activities and teaching methods

Integrated class

Assessment methods and criteria

Written final examination (70%); continuous assessment (30%)

Prerequisites and co-requisites

Fundamentals of Accounting and Corporate Law

Infos

Degree programme

Banking and Finance (Bachelor)

Cycle

Bachelor

ECTS Credits

1.00

Language of instruction

German

Curriculum

Full-Time

Academic year

2021

Semester

4 SS

Incoming

Yes

Learning outcome

After the successful completion of this course the students will have an overview of the most important types of tax on a company level (income tax, corporate income tax, VAT, etc.) and to anticipate their influence on economic decisions (e.g. site selections, financial decisions).

Course code

0229-12-02-VZ-DE-43