Ausbildungskonzept im Bachelorstudium BBE/ Educational concept for the Bachelorprogram BBE
Steuerliches Pflichprogramm/ Main Program
Law, Economics and Business
This course aims at demonstrating the impact of law on business and society. It is designed for students who have gained already some experience (fourth semester) so that they are able to develop a more comprehensive view over their previous courses in business and economics (and the legal course Governance and Legal Environment). To this end, specific areas of law are presented to make students understand the effects of legal regulation on individuals, businesses and society as a whole. This will include tax law (and the impact of taxation on business, public finance and society), the law of intellectual property (the concept of intellectual property rights and their protection) and the legal regulation of competition (regulatory rules and their economic effects).
What are the main topics of the specialization “International and European Tax Law?
The specialization will cover the most relevant areas of international tax, one of the hottest topics in today’s international debate. This will include the law of international tax treaties (i.e. which state may tax which type of income), international tax policy (e.g. how a tax system could be designed), tax law and policy of the European Union (issues of EU freedoms, state aid, measures against tax avoidance), transfer pricing in MNEs and international business taxation.
Which interests, strengths, and capabilities should applicants of the specialization have?
Students should be interested in (primarily) tax law, but also business, economics and public policy. An understanding of accounting concepts is helpful. The phenomenon of tax should be understood equal-ly as a rule of law based legal issue, as well as a cost for taxpayers and as a revenue source for society. International mindset is important, as the specializations will focus on internal dimensions of tax law.
Which career prospects do graduates of the specialization have?
In their further academic career, graduates are well prepared to apply for international master pro-grams with a focus on tax. In professional practice, there is a high demand for top qualified tax experts. Many graduates with a tax specialization start their professional career in the tax advisory and account-ing industry, either to stay there or use this as a first step for a business executive career. In the public sector, government authorities and International Organizations dealing with tax policy issues (like Eu-ropean Union, OECD, UN, World Bank etc.) are in need of tax experts as well.
Students in this Bachelor’s Program are required to complete their choice of specializations. The institute of Austrian and International Tax Law offers the Specialization “International and European Tax Law” (worth a total of 20 ECTS credits)
The list of possible courses can be found below:
|Course Title||ECTS credits||Credit hours||Type of examination|
|Course I: European Tax Law||4||2||VUE|
|Course II: International Tax Law||4||2||VUE|
|Course III: Introduction to Transfer Pricing||4||2||VUE|
|Course IV: EU VAT Law in Court Practice||4||2||VUE|
|Course V. a) EU - Tax Policy in the Area of Direct Taxation||4||2||VUE|
|Course V. b) Digitalization & Tax Law||4||2||VUE|