Pfad: VVZ SoSe 2024
> Verzeichnis der LV gegliedert nach Instituten und Abteilungen
Zuletzt bearbeitet:
23.02.2024 13:40
© Wirtschaftsuniversität Wien | Kontakt
| Nr. | LV-Typ(en) | LV-Titel | |
| 4715 | VUE | Formulary Apportionment - A Swiss Model for Europe and the World (?) 
Anmeldung über LPIS vom 15.02.2024 15:00 bis 18.02.2024 23:59 |
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| LV-Leiter/in | Prof.Dr. Peter Hongler |
| Planpunkte Master | Ausländisches Steuerrecht Ausländisches Steuerrecht |
| Semesterstunden | 1 |
| Unterrichtssprache | Englisch |
| Termine | ||||
| Do, | 06.06.2024 | 10:00-13:00 Uhr | D3.0.233 (Lageplan) | |
| Do, | 06.06.2024 | 14:00-16:30 Uhr | D3.0.233 (Lageplan) | |
| Fr, | 07.06.2024 | 09:00-12:00 Uhr | D3.0.233 (Lageplan) | |
| Fr, | 07.06.2024 | 13:00-15:00 Uhr | D3.0.233 (Lageplan) | |
| Fr, | 14.06.2024 | 10:00-11:00 Uhr | P | D3.0.233 (Lageplan) |
| Termindownload (ical) | Termine abonnieren | ||||
| Weitere Informationen | https://learn.wu.ac.at/vvz/24s/4715 |
| Kontakt: | ||
| valentina.emanuele@wu.ac.at | ||
| Inhalte der LV: | ||
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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| Lernergebnisse (Learning Outcomes): | ||
After this course, students are able to:
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| Regelung zur Anwesenheit: | ||
> 70% attendance requirement |
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| Lehr-/Lerndesign: | ||
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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| Leistung(en) für eine Beurteilung: | ||
| 5% discussion, 5% participation, 90% positive degrees on written exam |
© Wirtschaftsuniversität Wien | Kontakt