Tax Law I

Course contents
  • principles of company taxation
    regular taxation of partnerships (income tax)
    regular taxation of limited companies (corporation tax)
    internal treatment of sales tax
    accounting principles
    operating expenditure
    special expenditure
    asset depreciation (wear)
    company pension schemes
    severance pay old/new
    essential principles of the Federal Tax Code (BAO)
    essential principles of the Valuation Act (BewG)
    the nature of land transfer tax
    flexibility and possible variants with regard to taxation
    limits of autonomy:
    understatement of tax
    tax evasion