Path: VVZ SoSe 2024
> List of classes by Academic Institutes and Departments
Last edited:
2024-02-23 13:40
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| No. | Type(s) | Class Title | |
| 4715 | VUE | Formulary Apportionment - A Swiss Model for Europe and the World (?) 
Registration via LPIS from 2024-02-15 15:00 to 2024-02-18 23:59 |
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| Instructor(s) | Prof.Dr. Peter Hongler |
| Subject(s) Master Programs | Foreign Tax Law Foreign Tax Law |
| Credit hours | 1 |
| Language of instruction | English |
| Detailed schedule | ||||
| Thu, | 2024-06-06 | 10:00-13:00 | D3.0.233 (Map) | |
| Thu, | 2024-06-06 | 14:00-16:30 | D3.0.233 (Map) | |
| Fri, | 2024-06-07 | 09:00-12:00 | D3.0.233 (Map) | |
| Fri, | 2024-06-07 | 13:00-15:00 | D3.0.233 (Map) | |
| Fri, | 2024-06-14 | 10:00-11:00 | P | D3.0.233 (Map) |
| Download schedule (ical) | Subscribe schedule | ||||
| Further information | https://learn.wu.ac.at/vvz/24s/4715 |
| Contact details: | ||
| valentina.emanuele@wu.ac.at | ||
| Contents: | ||
The course deals with the question of how to allocate profits of multinational enterprise for tax purposes. We will both look at current models, but we will also assess new proposals such as formulary apportionment. The latter is used as an allocation mechanism both in the US but also in Switzerland. |
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| Learning Outcomes: | ||
After this course, students are able to:
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| Attendance requirements: | ||
> 70% attendance requirement |
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| Teaching/learning method(s): | ||
Lecture, case studies and class discussion. Students will learn from active interaction in class and from individual preparation for the written exam. |
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| Assessment: | ||
| 5% discussion, 5% participation, 90% positive degrees on written exam |
© Wirtschaftsuniversität Wien | Kontakt