This course 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)

Gaining a basic understanding of the Austrian VAT, Income and Corporate Tax Law, Introduction to International Tax Law

lecture, collaboration

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                        

Ubelhofer/PfeifferHuismann/Schaffer, Introduction to Austrian Tax Law, idAFDoralt/Ruppe: Steuerrecht, Band I und II, idaFBertl et al:  Handbuch der österreichischen Steuerlehre Band I - Teil VI, idaFHilber: ABC der Steuern im Privat- und Unternehmensbereich, idaFEhrke-Rabel: elements Steuerrecht, idaFHeinrich: Steuerrecht e:Lehrbuch, idaFBerger/Wakounig: Umsatzsteuer kompakt, idaF

KODEX Income Tax directive, VAT directive, Corporation Tax directive,OECD-Model Convention, database (Lindeonline, RDB, Lexisnexis)Link auf weitere Informationenwww.aau.at/bfs

100% attendance and collaboration

course content

100% attendance and collaboration