Company Law and Tax Law (ILV)Back
|Semester of degree program||Semester 5|
|Mode of delivery||Presencecourse|
|Language of instruction||English|
The students are familiar with the various types of companies according to Austrian company law. They know the obligations and rights of each contracting partner, directors of companies etc. The students know how to identify the best suiting company type for founding a business. They are familiar with the taxation of companies and the basics of Austrian tax law.
Introduction to Private Law; Contract Law and Labour Law
Company Law: limited partnerships, capital companies, foundations etc.; income tax, corporate income tax, value added tax, transaction tax.
Kurt Ubelhoer, Sebastian Pfeiffer, Eline Huisman, Erich Schaffer (2014) Introduction to Austrian Tax Law: based on Lang, Rust, Schuch, Staringer Einführung in das Steuerrecht. Facultas
lessons & discussion; case studies