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