Introduction to Tax Law

• Fundamentals of income tax (incl. capital gains tax) and corporate income tax • Overview of VAT and capital transfer taxes • Notes on international tax law

Mode of delivery

face to face

Type

compulsory

Recommended or required reading and other learning resources/tools

tba

Planned learning activities and teaching methods

Lectures on law, legal text analysis, case work, individual work, group work, presentation. Lecture with discussion and case studies.

Assessment methods and criteria

Written exam

Prerequisites and co-requisites

None

Infos

Degree programme

Banking and Finance (engl.)

Cycle

Bachelor

ECTS Credits

3.00

Language of instruction

English

Curriculum

Full-Time

Academic year

2023

Semester

4 SS

Incoming

No

Learning outcome

After successful completion of the course, students can • name the most important types of tax at company level (income tax, corporation tax, value added tax, etc.) and distinguish them from each other • anticipate and explain the influence of these taxes on business decisions (e.g. location decisions, financing decisions)

Course code

1229-19-01-VZ-EN-43