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Nr. LV-Typ(en) LV-Titel
5514 PI International Tax Strategy Präsenz-Modus
Anmeldung über LPIS
vom 02.02.2024 14:00 bis 29.02.2024 23:59
Abmeldung über LPIS
vom 02.02.2024 14:00 bis 03.03.2024 23:59

LV-Leiter/in Assoz.Prof. PD Dr. Matthias Petutschnig
Planpunkte Bachelor Course III - Accounting and Taxation
Semesterstunden 2
Unterrichtssprache Englisch

Termine
Mi, 06.03.2024 09:00-12:00 Uhr TC.3.07 (Lageplan)
Mi, 13.03.2024 09:00-12:00 Uhr TC.3.07 (Lageplan)
Mi, 17.04.2024 09:00-12:00 Uhr TC.3.07 (Lageplan)
Di, 14.05.2024 10:00-13:00 Uhr AD.1.150 (Lageplan)
Do, 23.05.2024 09:00-12:00 Uhr AD.1.150 (Lageplan)
Do, 06.06.2024 09:00-12:00 Uhr D5.1.003 (Lageplan)
Mi, 26.06.2024 09:00-12:00 Uhr TC.3.07 (Lageplan)
Termindownload (ical) | Termine abonnieren

Weitere Informationen https://learn.wu.ac.at/vvz/24s/5514

Kontakt:
matthias.petutschnig@wu.ac.at
Inhalte der LV:

This course includes the following broad topics all related to international business taxation and international tax management:

  • Existing tax systems around the world as well as alternative concepts and approaches to business taxation
  • Introduction to International Tax Law
  • Tax planning in multinational enterprises, and corresponding anti-avoidance rules. This includes:
    • Locational decisions under consideration of statutory and effective tax rates
    • Determination of tax burden differences for inbound and outbound investment conditional on legal form (i.e. PE/corporate forms/non-corporate forms)
    • Determination of tax burden differences for cross-border financing (i.e. equity/debt/hybrid financing)
    • Cross-border loss offset and loss utilization
    • Additional selected topics based on current Austrian and international tax law
  • Intra-group contracting, including:
    • Transfer pricing
    • Re-allocation of functions
    • Cross-border financing
  • Qualification conflicts between different tax systems. This includes the following aspects:
    • Hybrid legal forms
    • Hybrid financing arrangements
    • Anti-abuse provisions and provisions countering aggressive tax planning on a unilateral and multilateral level. This includes Austrian laws, EU rules, and OECD initiatives

The instructor will present these topics in class and discuss them together with the students.
Lernergebnisse (Learning Outcomes):

After completing this course, students are able:

  • to critically assess questions related to taxation in a cross-border context
  • to actively participate in the discussion process related to taxation in a cross-border context
  • to evaluate scientific research related to international tax management
  • to evaluate and apply legal norms, administrative rules, legal precedent and double tax treaties on questions related to taxation in a cross-border context
Regelung zur Anwesenheit:

Students are required to attend at least 5 out of 6 content sessions in order to pass the course. No reason for absence is necessary.
Lehr-/Lerndesign:

The class comprises 12 content sessions with 1,5 hours each (+ 1 introductory session, 1 mid-term exam, 1 final exam). During these sessions, the instructor discusses the relevant topics together with the students. The instructor presents the topics and outlines core concepts using practical examples and case studies. The students will also present case studies and examples. Moreover, the instructor outlines key findings in academic research and the connection to the topics covered in class. Students are expected to participate actively in the classroom discussion. Active student involvement will be essential for a successful completion of the course. Slides and relevant additional materials will be available via Learn@WU.
Leistung(en) für eine Beurteilung:

20% In-class Participation: The quality of students’ active participation in class will be evaluated. Students are expected to actively involve in the classroom discussion.

35% Midterm Exam: The midterm exam covers the first part of the course and will take place on April 17th, 2024.

45% Final Exam: The final exam covers theory-based questions and problem-centered open questions. The final exam convers the entire content of the class and will take place on June 26th 2024. No retake will be offered.

 

Grading:

87.5% or more: 1 (excellent)

75% or more: 2 (good)

62.5% or more: 3 (satisfactory)

50.5% or more: 4 (sufficient)

50% or less: 5 (fail) - sorry
Zuletzt bearbeitet: 16.02.2024 10:24
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