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040603 UK Introduction to Business Taxation (2023W)
Continuous assessment of course work
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Registration/Deregistration
Note: The time of your registration within the registration period has no effect on the allocation of places (no first come, first served).
- Registration is open from Mo 11.09.2023 09:00 to Fr 22.09.2023 12:00
- Deregistration possible until Fr 20.10.2023 23:59
Details
max. 50 participants
Language: German
Lecturers
Classes (iCal) - next class is marked with N
This course is held in German.
The course will take place in presence at the Oskar-Morgenstern-Platz. In any case, the first partial exam (intermediate exam) will take place on Thursday, 30.11.2023 from 09:45 to 11:15h exclusively in presence at Oskar-Morgenstern-Platz (exam time: 30 minutes).Also, the second partial exam (final exam) will take place exclusively in presence only on Thursday, 25.01.2024 from 09:45 to 11:15 (exam time: 60 minutes).
- Thursday 05.10. 09:45 - 11:15 Seminarraum 13 Oskar-Morgenstern-Platz 1 2.Stock
- Thursday 12.10. 09:45 - 11:15 Seminarraum 13 Oskar-Morgenstern-Platz 1 2.Stock
- Thursday 19.10. 09:45 - 11:15 Hörsaal 15 Oskar-Morgenstern-Platz 1 2.Stock
- Thursday 19.10. 11:30 - 13:00 Hörsaal 15 Oskar-Morgenstern-Platz 1 2.Stock
- Thursday 09.11. 09:45 - 11:15 Seminarraum 13 Oskar-Morgenstern-Platz 1 2.Stock
- Thursday 16.11. 09:45 - 11:15 Seminarraum 13 Oskar-Morgenstern-Platz 1 2.Stock
- Thursday 23.11. 09:45 - 11:15 Seminarraum 13 Oskar-Morgenstern-Platz 1 2.Stock
- Thursday 30.11. 09:45 - 11:15 Seminarraum 13 Oskar-Morgenstern-Platz 1 2.Stock
- Thursday 07.12. 09:45 - 11:15 Seminarraum 13 Oskar-Morgenstern-Platz 1 2.Stock
- Thursday 07.12. 11:30 - 13:00 Seminarraum 15 Oskar-Morgenstern-Platz 1 3.Stock
- Thursday 14.12. 09:45 - 11:15 Seminarraum 13 Oskar-Morgenstern-Platz 1 2.Stock
- Thursday 11.01. 09:45 - 11:15 Seminarraum 13 Oskar-Morgenstern-Platz 1 2.Stock
- Thursday 18.01. 09:45 - 11:15 Seminarraum 13 Oskar-Morgenstern-Platz 1 2.Stock
- Thursday 25.01. 09:45 - 11:15 Seminarraum 13 Oskar-Morgenstern-Platz 1 2.Stock
Information
Aims, contents and method of the course
Assessment and permitted materials
A total of 100 points can be achieved in this course.
The criteria for the performance assessment are divided as follows:
• Participation (through clicker questions [single-choice, multiple-choice, cloze, drag&drop via Moodle] during each lessen; share of the overall grade: 10% = 10 points),
• Acting as a sparring partner for an assigned lesson (includes a discussion of case studies during the lesson; share of the overall grade: 15% = 15 points)
• an intermediate exam (share of the final grade: 30% = 30 points) and
• a final exam (share of the overall grade: 45% = 45 points).
Both exams (intermediate and final) are held in writing in German. Only unannotated law texts, non-programmable calculators and non-electronic dictionaries may be used in the exams.
Only underlining and highlighting of text passages with highlighters etc. as well as the use of Post-Its are permitted. Post-Its may only be labelled with titles of laws/abbreviations of laws. Prohibited are therefore in particular: Any paragraph headings, commentaries or even individual words, examination schemes, other signs, additional sheets as well as paragraph references and chains of references.An assessment is also made if students have participated in the course at least once (e.g. signature performance).
The criteria for the performance assessment are divided as follows:
• Participation (through clicker questions [single-choice, multiple-choice, cloze, drag&drop via Moodle] during each lessen; share of the overall grade: 10% = 10 points),
• Acting as a sparring partner for an assigned lesson (includes a discussion of case studies during the lesson; share of the overall grade: 15% = 15 points)
• an intermediate exam (share of the final grade: 30% = 30 points) and
• a final exam (share of the overall grade: 45% = 45 points).
Both exams (intermediate and final) are held in writing in German. Only unannotated law texts, non-programmable calculators and non-electronic dictionaries may be used in the exams.
Only underlining and highlighting of text passages with highlighters etc. as well as the use of Post-Its are permitted. Post-Its may only be labelled with titles of laws/abbreviations of laws. Prohibited are therefore in particular: Any paragraph headings, commentaries or even individual words, examination schemes, other signs, additional sheets as well as paragraph references and chains of references.An assessment is also made if students have participated in the course at least once (e.g. signature performance).
Minimum requirements and assessment criteria
From 50.5% (= 50.5 points) the course is positively completed.Distribution of grades:5: up to 50% (up to 50 points).
4: 50.5% - 63% (50.5 points - 63 points)
3: 63.5% - 74.5% (63.5 points – 74.5 points)
2: 75% - 87% (75 points - 87 points)
1: 87.5% - 100% (87.5 points - 100 points)
From 50.5% (= 50.5 points) the course is positively completed.Attendance is compulsory for the course. Unexcused absence from the first class automatically leads to deregistration in order to allow students on the waiting list to move up. If you are unable to attend the first class, you must inform us in advance by email in order to continue attending the course.Overall, absence from the course more than twice will result in a negative grade. Excuses for absence are not required (except for the first class).
4: 50.5% - 63% (50.5 points - 63 points)
3: 63.5% - 74.5% (63.5 points – 74.5 points)
2: 75% - 87% (75 points - 87 points)
1: 87.5% - 100% (87.5 points - 100 points)
From 50.5% (= 50.5 points) the course is positively completed.Attendance is compulsory for the course. Unexcused absence from the first class automatically leads to deregistration in order to allow students on the waiting list to move up. If you are unable to attend the first class, you must inform us in advance by email in order to continue attending the course.Overall, absence from the course more than twice will result in a negative grade. Excuses for absence are not required (except for the first class).
Examination topics
Contents
• the textbook Doralt/Ruppe/Kirchmayr/Mayr, Steuerrecht Band I (12th edition, 2019) chapter 1 to 3.
• the additional materials provided by the institute for the preparation of each class
• the case studies and presentations
• the textbook Doralt/Ruppe/Kirchmayr/Mayr, Steuerrecht Band I (12th edition, 2019) chapter 1 to 3.
• the additional materials provided by the institute for the preparation of each class
• the case studies and presentations
Reading list
Current edition of the Code of Tax Laws (currently 71th edition, Linde, 20.1.2023)
Doralt/Ruppe/Kirchmayr/Mayr, Steuerrecht Band 1 (12th edition, 2019)
Additional materials provided in preparation for the relevant classes.
Case studies and PPT slides (also provided in a timely manner for the relevant classes).
Doralt/Ruppe/Kirchmayr/Mayr, Steuerrecht Band 1 (12th edition, 2019)
Additional materials provided in preparation for the relevant classes.
Case studies and PPT slides (also provided in a timely manner for the relevant classes).
Association in the course directory
Last modified: Fr 10.11.2023 13:27
The aims of the course are dealing in depth with special issues of corporate taxation and the consideration of taxation regimes across the various legal forms. Students shall receive the necessary knowledge on dealing with these special issues through solving various case studies. Contents include:
• Special questions regarding the profit determination
• Switching between the various methods of determining the profits
• Taxation of partnerships
• Special issues of taxation with regard to corporations and their shareholders
• Taxation of groups of companies and group situations
• Termination of companies (termination, sale and liquidation)