International Tax Planning

Successful completion of all courses of the module Accounting and Finance.

Advanced knowledge of the learning content and learning outcomes of the course Corporate Taxation.

• Classification of tax structuring, tax avoidance and limits of legitimacy
• Tax aspects of the choice of legal form
• Tax aspects of the choice of location
• Tax structuring options for selected business cases and transactions
• Tax burden comparisons
• Legislative initiatives in Austria, in the EU, among the G20 states

Business models that operate with subsidiaries or affiliates abroad often do so in order to optimise the tax position of the group as a whole. For students who wish to major in Accounting and Finance, this course provides important skills in the field of corporate taxation.

Building on knowledge of business taxation from the corresponding basic subject, students are able to explain the significance of tax structuring, understand and describe the effects of taxation differences specific to legal forms, as well as reproduce the tax consequences of distributions and share sales in their own words and using concrete examples. The students are familiar with various shareholder-managing director structures and know the tax consequences of the sale, closure and liquidation of a business.

The students are able to explain the significance of tax structuring and to name and classify the effects of the taxation differences specific to the legal form. In doing so, they are able to make simple tax burden comparisons and examine possibilities of structuring circumstances with regard to the tax effects. Students are then able to give initial simple recommendations on how to structure the choice of legal form and evaluate the effects of the tax structuring options.

Tax structuring models are placed in a context that illuminates the legality and legitimacy in the light of national and supranational efforts for appropriate tax competition between states and an economically viable tax burden for companies.

Interactive course with lecture, case studies, exercises in individual and group work, presentations and homework.

Pre-assignment, participation during the seminar in the form of contributions and short presentations (individual or group assignments), post-assignment, individual weighting as determined by the instructors, announcement at the beginning of the semester

None

Werner Doralt (2021): Steuerrecht. 22. Aufl. Wien: Manz Verlag

Sabine Schmidjell-Dommes (2020): Internationales Steuerrecht. 6. Aufl. Wien: LexisNexis

Classes with compulsory attendance