Overview Tax Management builds on the Bachelor's degree of the same name and deepens your knowledge of European and international tax matters and business administration. This is all the more important in view of the fact that international IFRS-compliant accounting standards are constantly developing and are applied to more and more enterprises. With your enhanced consulting skills and up to date know-how you will be well prepared for managerial responsibilities in financial administration for international companies or in the field of business consultancy. Due to the current situation, you will receive the dates for your interview and the aptitude test in the course of the application process. Apply now Contact us Contact us! Susanne Kunst Mag.a Sandra Schmalz, BScSarah PinetzYasemin Morkoc (maternity leave)Favoritenstraße 226, A.1.12 1100 Vienna T: +43 1 606 68 77-3700 F: +43 1 606 68 77-3809 taxmanagement@fh-campuswien.ac.at Office hoursTue to Thu, 8.30 a.m.–12.00 p.m.Friday, 8.30 a.m.–3.00 p.m. Anrede Frau Herr Vorname * Nachname * E-Mail address * Nachricht * Absenden Ihre E-Mail wurde versendet Duration of course 4 Semester Final degree Master of Arts in Business (MA) 20Study places 120ECTS Organisational form part-time Application period for academic year 2020/211st April to 20th June 2020 tuition fee / semester:€ 363,361+ ÖH premium + contribution2 1 Tuition fees for students from third countries € 727,- per semester 2 for additional study expenses (currently up to €83,- depending on degree program and year) What you can offerYou are already familiar with tax law and business administration. You may already be working in financial administration or in a company and you have professional experience in applied tax law. You would like to specialize and also to develop personally, to expand your knowledge on taxation and international accounting and strengthen your competency in consultancy. You are willing to shoulder management responsibilities. You actively analyze changing requirements, applying an interactive approach. You aim to improve your understanding and analysis of global financial developments and interactions.What we offer youOur curriculum is also based on close cooperation with the Federal Ministry of Finance. The degree program was developed together with the Federal Ministry of Finance and the Institute of Austrian Certified Public Accountants. The content reflects theoretical know-how and practical experience in the business consulting professions. Numerous experts from the Federal Government and others from chambers and companies lecture in the study courses. You will have the opportunity to exchange expertise with lecturers and study colleagues from financial administrations, certified public accountant chambers and accounting departments of large companies and to establish a strong personal network for your future career. Practical relevance is also guaranteed at our Campus Lecture evenings, which are open to all and feature contributions from prominent experts. What makes this degree program special The master degree program builds on the bachelor degree program in Tax Management and is an advanced step in the consistent implementation of a fully-fledged and globally comparable degree program in the field of finances and tax. As opposed to university studies such as law or economy, the part-time master degree program and also the bachelor degree program are interdisciplinary, tailored degree programs which may be completed in the minimum period. It will deepen your knowledge of national and international tax matters. The focus on International Financial Reporting Standards (IFRS), is tailored for accounting responsibility at international enterprises or the auditing of large companies. The degree program strengthens your consulting competency, especially in the field of business and tax consulting. New Public Management strategies and management tools will enhance your leadership profile. What you will learn in the degree program Your expertise will enable you to develop tailored solutions to topical financial issues in the global context. Within the framework of your studies, you will hone your investment and financial skills and your familiarity with income tax laws. An interdisciplinary portfolio of methods, innovative approaches to consulting and quality and knowledge management complement your education. Within the framework of sales tax laws, you will also be dealing with EU value added tax legislation. Courses on international tax law will deepen your knowledge of Austrian international taxation and OECD guidelines. Your know-how will be rounded out with international accounting and risk analysis. You will continue to develop your leadership qualities in the course of your studies. You will train your awareness of self and others (conflict management, intercultural management and organizational development) and learn about assuming managerial responsibility. You will be dealing with the principles of research methodology and will be confronted by research issues and trends in the financial sector that you will then apply in your Master's thesis.Curriculum 1. Semester Lecture SWS ECTS Cost and Management Accounting and Controlling ILV Cost and Management Accounting and Controlling ILV Lector: Dr. Katharina van Bakel-Auer 1 SWS 2 ECTS Lecture contents > Introduction to cost accounting, cost type, cost center and cost unit accounting> Costing> Financial Planning> Basics of Budgeting Assessment methods exam Teaching methods ILV Language German 1 2 IFRS - International Financial Reporting Standards ILV IFRS - International Financial Reporting Standards ILV Lector: FH-Prof. Dr. Dieter Christian, Mag. Magdalena Kuntner 2.5 SWS 4 ECTS Lecture contents Subject of the course is to impart basic knowledge in the field of International Financial Reporting Standards (IFRS). These topics are covereds:> Basic concepts of IFRS> Components of the financial statements> Accounting treatment for inventories> Borrowing costs as part of the manufacturing cost> Tangible assets> Investment properties> Intangible assets> Impairment in accordance with IAS 36> Lease from the perspective of the lessee> provisions Assessment methods exam, presentations Teaching methods ILV Language German 2.5 4 Integrated Case Studies based on the Austrian Commercial Code and Tax Law ILV Integrated Case Studies based on the Austrian Commercial Code and Tax Law ILV Lector: FH-Prof. Dr. Dieter Christian, Florian Laure, MSc (WU), LL. B. (WU) 1.5 SWS 3 ECTS Lecture contents > Presentation of selected issues in the financial statements according to UGB and simultaneous discussion of their tax treatment> Discussion of the accounting standards of the UGB> Selected Issues in earnings and sales tax legislation, the transfer taxes and other charges on the basis of related examples Assessment methods exam Teaching methods ILV Language German 1.5 3 Basics of Investment and Financial Calculations ILV Basics of Investment and Financial Calculations ILV Lector: Mag. Reinhard Reschny 2 SWS 3 ECTS Lecture contents > basic knowledge of investment and financing> the functioning of models and their importance in finance> investment decisions on the basis of static models> investment decisions on the basis of dynamic models> present value method in detail > investment decisions under uncertainty Assessment methods final exam Teaching methods ILV Language German 2 3 Special Issues of Income Tax Law ILV Special Issues of Income Tax Law ILV Lector: Dr. Andrei Alexandru Bodis, Dr. Alexandra Wild-Simhofer 1.5 SWS 3 ECTS Lecture contents > special questions of ascertainment of profits> special questions of assessment> ascertainment of profits and assessment of co-entrepreneurship > special questions of withholding tax Assessment methods exam Teaching methods ILV Language German 1.5 3 Special Cases of Fiscal and Company Criminal Law ILV Special Cases of Fiscal and Company Criminal Law ILV Lector: MMag. Dr. Gerd Konezny, Mag. Michael Radasztics 1.5 SWS 3 ECTS Lecture contents Special topics with regard to practical problems and the relevant judicature:> legal innovations and trends> corrected return (§ 29 FinStrG)> delicts (§§ 33 ff FinStrG)> differences in procedural law to BAO (§§ 98 ff FinStrG, Art 6 MRK)> special problems (§§ 1-14 FinStrG, etc)> economic crime > delicts of Criminal Law for Fiscal Offences: from the fiscal authority to the public prosecution department and the main hearing in court Assessment methods final exam Teaching methods integrated lecture Language German 1.5 3 Special Issues of Corporate Income Tax Law ILV Special Issues of Corporate Income Tax Law ILV Lector: Dr. Michael Schilcher, Mag. Michael Schwarzinger 3 SWS 4 ECTS Lecture contents > Group Taxation> Exemption of Income from Investment> Tax Liability> Hidden Profit Distribution> Non deductible expenses Assessment methods multiple choice test per unit and module exam Teaching methods ILV Language German 3 4 Special Issues of Procedural Law ILV Special Issues of Procedural Law ILV Lector: Dr. Christian Lenneis, KR Hannes Mitterer, Dr. Angela Stöger-Frank 2 SWS 3 ECTS Lecture contents Special topics with regard to practical problems and the relevant judicature:> legal innovations and trends> liability in Substantive Tax Law (§§ 9 ff, 80 ff BAO)> the flexible system between fiscal authority and taxpayer with regard to the Collection of Tax (§§ 114 ff, 118, 119ff, 143 ff, 161 ff, 184 BAO)> limitation of time (§§ 207 ff BAO)> exemptions in legal force (§§ 293 ff BAO)> special problems Assessment methods final exam Teaching methods integrated lecture Language German 2 3 Special Issues of Income Tax and Wage Tax Law ILV Special Issues of Income Tax and Wage Tax Law ILV Lector: Gerhard Braunsteiner, BA, Mag. Wolfgang Exl 1 SWS 2 ECTS Lecture contents > Employment Law> Social Security Law> Income tax> Municipal tax Assessment methods exam Teaching methods ILV Language German 1 2 Taxation ILV Taxation ILV Lector: Mag. Günther Neugschwandtner 2 SWS 3 ECTS Lecture contents > introduction to business taxation> basics of the choice of legal structure> taxation of individual enterprises, non-incorporated firms (integrative and separated ascertainment of profits) and incorporated firms> introduction to tax balance Sheets> Group Taxation> private foundation Assessment methods final exam, participation in class Teaching methods ILV Language German 2 3 2. Semester Lecture SWS ECTS English for Tax Professionals 1 ILV English for Tax Professionals 1 ILV Lector: Lawrie Moore-Walter, MBA, MA, Mag.a Sylvia Trinkl 1.5 SWS 2 ECTS Lecture contents > Special English terminology: various tax law topics, especially income tax and value-added tax> Special English terminology: Business English> English for academic purposes (using English literature for the master thesis) Assessment methods lecture immanent examination character Teaching methods integrated lecture Language English 1.5 2 European and national budget policy and budget law VO European and national budget policy and budget law VO Lector: Mag. Hannah Glatz, Dr. Christina Pfau 3 SWS 4 ECTS Lecture contents > Economic and budgetary policy in the context of control mechanisms of the European Uniono implementation of Union law in Austria (including fiscal pact)o Lessons learned and consequences of the financial and economic crisis in the EUo Structural deficit versus Maastricht deficit> The budget law of the Federal Government since 2013o The budget cycle and its actors: new and old stakeholders in the budget with new roles and competencieso construction of the federal budget and its enforcemento The Federal Financial Framework as a medium-term planning toolo analyzes for federal financial framework and the budgeto The effect of orientation and its importance for societyo The relationship between the budget of federal, provincial and municipal government (financial compensation)o Adoption of the budget law of the federal states and municipalitieso The new budget law of the Federal in an international comparison> New accountingo International accounting standards and implementation at European and national level - future and visionso First-time presentation of the assets of the Federation and its analysis (federal accounts) Assessment methods exam Teaching methods lecture Language German 3 4 Research Methodology ILV Research Methodology ILV Lector: Dr. iur. Anton Geist, LL.M., Ing. Mag.(FH) Gottfried Hennig 1 SWS 2 ECTS Lecture contents > Scientific research in national and international databases and libraries> Scientific texts and parameters for theirrelease Assessment methods lecture-immanent examination character Teaching methods ILV Language German 1 2 Non-profit Law VO Non-profit Law VO Lector: Mag. Karin Bartalos 1.5 SWS 2 ECTS Lecture contents > Conditions for granting tax incentives according to §§ 34 ff. of the Federal Tax Code> Activities of charities> VAT treatment of non-profit institutions> Income Tax treatment of non-profit institutions> Requirements for deductibility of donations according to § 4a Income Tax Law to non-profit institutions> Concept of state aid> Favoring effect of state aid> Distortion of competition by State aid> De minimis limit> Prohibition on aid in tax matters Assessment methods exam Teaching methods lecture Language German 1.5 2 Consolidation ILV Consolidation ILV Lector: Mag. Konrad Fuhrmann 1 SWS 2 ECTS Lecture contents > Classification of investments as holdings in subsidiaries, associated companies or Community arrangements or as other investments.> Full consolidationo consolidationo Debt Consolidationo Income and expenses consolidationo Between Success elimination> Equity method Assessment methods exam Teaching methods ILV Language German 1 2 Risk Management / Risk Analysis ILV Risk Management / Risk Analysis ILV Lector: Mag.a (FH) Eva M. Schrittwieser 1 SWS 2 ECTS Lecture contents > Fundamentals of risk management> Introduction to the risk management-process and limits of the risk management> Strategies, objectives, legal standards and guidelines as a framework> Risk analysis, risk assessment and aggregation> Risk control and coping with risk > Risk Reporting Assessment methods exam Teaching methods ILV Language German 1 2 Special Issues of Income Tax Law SE Special Issues of Income Tax Law SE Lector: Dr. Andrei Alexandru Bodis, Dr. Alexandra Wild-Simhofer 1 SWS 2 ECTS Lecture contents > Special issues of profit determination> Special issues of assessment> Profit determination and assessment of co-entrepreneurships> Special issues of Withholding Tax Assessment methods exam Teaching methods seminar Language German 1 2 Special Cases of VAT Law ILV Special Cases of VAT Law ILV Lector: Mag. Mario Mayr, LL.M., Mag. Robert Pernegger 2.5 SWS 3 ECTS Lecture contents Current topics of the sales tax law on the basis of the relevant national and Union legal framework. Assessment methods exam Teaching methods ILV Language German 2.5 3 Scientific Writing SE Scientific Writing SE Lector: Ing. Mag.(FH) Gottfried Hennig, Mag. (FH) Barbara Ofner 1 SWS 2 ECTS Lecture contents > Discussion of the legal methodology and repetition of the legal citation> Style criticism, using examples from the Legisprudence, the jurisprudence and the literature Assessment methods lecture-immanent examination character Teaching methods seminar Language German 1 2 Law of the European Union SE Law of the European Union SE Lector: Mag. Daniel Pfau, Dr. Franz Philipp Sutter 1 SWS 2 ECTS Lecture contents > Union Legal issues of tax law> Examination scheme of the ECJ > Analysis of the ECJ rulings in the tax field> Impact of ECJ judgments (General and Special) Assessment methods module exam Teaching methods seminar Language German 1 2 Business and Company Law ILV Business and Company Law ILV Lector: Hon.-Prof. DDr. Jörg Zehetner 1 SWS 2 ECTS Lecture contents > General Business Law> General Corporate Law> In-depth treatment of partnerships (UGB) including silent partnership and corporations (AktG, GmbHG)> Financial Constitution of the corporation, corporate actions, merger, transformation, division, transfer, Real division, merger> International aspects Assessment methods exam Teaching methods ILV Language German 1 2 Business Valuation ILV Business Valuation ILV Lector: ao Univ.-Prof. Dr. Mag. Michaela Schaffhauser-Linzatti 1.5 SWS 3 ECTS Lecture contents > Basics of Business Valuation> Theoretical Background to the DCF method (capital structure theory)> Operation of the DCF method taking into account various financing assumptions> Theoretical background and practical application of the Capital Asset Pricing Model (CAPM) Assessment methods exam Teaching methods ILV Language German 1.5 3 Constitutional Law SE Constitutional Law SE Lector: Mag. Daniel Pfau, Dr. Franz Philipp Sutter 1 SWS 2 ECTS Lecture contents > Constitutional issues of tax law> Analysis of Constitutional Court findings from the tax area> Impact of Constitutional Court findings (General and Special) Assessment methods module exam Teaching methods seminar Language German 1 2 Excise Taxes, Selected other Duties VO Excise Taxes, Selected other Duties VO Lector: Mag. Matthias Ofner, Klaus Schacherl, BA 3 SWS 4 ECTS Lecture contents > Basics of Real Estate Transfer Tax> Selected facts of the fees Act> Fundamentals of Car registration tax "Normverbrauchsabgabe"> Basics of insurance tax> Basics of motor vehicles tax> Basics of energy taxation > Basics of excise duties (mineral oil tax, tobacco tax, alcohol tax, beer tax, sparkling wine tax)> Relevant procedural topics Assessment methods exam Teaching methods lecture Language German 3 4 3. Semester Lecture SWS ECTS English for Tax Professionals 2 ILV English for Tax Professionals 2 ILV Lector: Mag.a Sylvia Trinkl 2 SWS 3 ECTS Lecture contents > Special audit terminology and literature > Requirements and roles of internal and external audits > Code of Ethics in auditing > Aims and procedures in internal and external audits > Internal control systems, risk management systems and corporate governance in businessesSpecial tax management terminology Assessment methods lecture-immanent assessment Teaching methods ILV Language English 2 3 Financial Statements Analysis ILV Financial Statements Analysis ILV Lector: Mag. Karl Fux, Mag. Christof Wolf 1.5 SWS 2 ECTS Lecture contents > Producing adjusted balance sheets as a basis for the calculation of convincing performance indicators> Calculation and interpretation of important performance indicators Assessment methods lecture-immanent examination character Teaching methods ILV Language German 1.5 2 European Union VAT Law ILV European Union VAT Law ILV Lector: Mag. Gottfried Schellmann 2.5 SWS 4 ECTS Lecture contents > VAT legislation of the EU> Current developments in terms of VAT legislation in the EU> Current jurisdiction of ECJ regarding VAT legislation> Basics of VAT legislation in English Assessment methods lecture-immanent examination character Teaching methods ILV Language German-English 2.5 4 OECD-Guidelines and OECD Model Tax Convention SE OECD-Guidelines and OECD Model Tax Convention SE Lector: Hon.-Prof. Dr. Heinz Jirousek, Hon.-Prof. Dr. Helmut Loukota 1 SWS 2 ECTS Lecture contents OECD-MA developments, impacts on DBA-practice especially> OECD-Guidelines> OECD Developments in the arm’s length principle and method selection (future projects- see recommended reading) > Business restructuring> Definition and scope of permanent establishments> Profit allocation to permanent establishments (AOA)> Attribution of capital to permanent establishments (AOA)> Permanent establishments of service activities Assessment methods lecture-final exam Teaching methods SE Language German-English 1 2 OECD Transfer Pricing SE OECD Transfer Pricing SE Lector: Hon.-Prof. Dr. Helmut Loukota, Mag. Roland Macho 1 SWS 2 ECTS Lecture contents > OECD Transfer Pricing Guidelines> Current OECD tasks (BEPS-project) and measures within the OECD´s 15-points-action plan ( e.g. Transfer Pricing Aspects of Intangibles) Assessment methods lecture-final exam Teaching methods SE Language German-English 1 2 Organizational Development, HR Development and Leadership Techniques ILV Organizational Development, HR Development and Leadership Techniques ILV Lector: Mag. Lisa Mandl, MAS, Mag. Michael Stadlober, Dr. Friedrich Stanzel 1.5 SWS 3 ECTS Lecture contents >Basics of organisation theory, different types of organisation and starting point of an organisation diagnosis >Basics, dynamics and logics of development and change of organisations >Management of development and change processes >Organisational development, human resources development, strategy development: Characteristics and differences >Roles, responsibilities and duties of executives in the business Assessment methods lecture-immanent examination character, presentation Teaching methods ILV Language German 1.5 3 Tax Policy in an International Context ILV Tax Policy in an International Context ILV Lector: Dr. Martin Vock, LLM 2 SWS 3 ECTS Lecture contents >Adaption of the Austrian tax system taking into account economic principles and objectives >Comparison of international tax systems Assessment methods lecture-immanent examination character Teaching methods ILV Language German 2 3 Topic Selection for Master Thesis - Research Question SE Topic Selection for Master Thesis - Research Question SE Lector: Mag. Karin Bartalos, Mag. Alexandra Dolezel, Mag. Norbert Haferl, Dr. Eva-Maria Kerstinger, Mag. Erich Leopold, KR Hannes Mitterer, Mag. Eva Posautz, Mag. Bernhard Renner, ao Univ.-Prof. Dr. Mag. Michaela Schaffhauser-Linzatti, Mag. Gottfried Schellmann, 1 SWS 3 ECTS Lecture contents >Discussion of the proposed topics for the students´ master theses>Formulation of a research question (operationalisation, formulation of goals) >Analysis of methodological attempts (instruments) Assessment methods lecture-immanent examination character Teaching methods SE Language German 1 3 Business Reorganization Tax Law ILV Business Reorganization Tax Law ILV Lector: Mag. Norbert Haferl, Mag. Josef Christian Kormesser 3 SWS 4 ECTS Lecture contents >Detailed discussion of the Reorganisation Tax Act (fusion, conversion, insertion, union, gavelkind, splitting) with chosen main focuses >Special areas under special consideration of practise problems and appropriate judicature (BFG, VwGH, VfGH) Assessment methods LV-final exam Teaching methods ILV Language German 3 4 Austrian Foreign Tax Relations Act and Legal Comparisons SE Austrian Foreign Tax Relations Act and Legal Comparisons SE Lector: Mag. Alexandra Dolezel, Mag. Norbert Roller 2.5 SWS 4 ECTS Lecture contents >Comparative consideration of different national judicial systems in income tax law particularly considering economic circumstances>The political economy in international tax law>International Organisation in international tax law>Demands of Community Law in international tax law Assessment methods lecture-final exam Teaching methods SE Language German 2.5 4 4. Semester Lecture SWS ECTS Master Thesis MT Master Thesis MT Lector: Mag. Karin Bartalos, Dr. Veronika Daurer, Mag. Alexandra Dolezel, MMag.DDr. Hubert Fuchs, Mag. Doris Hack, Mag. Norbert Haferl, Dr. Eva-Maria Kerstinger, Mag. Nathalie Kovacs, Mag. Erich Leopold, Mag. Roland Macho, KR Hannes Mitterer, Mag. Eva Posautz, ao 0 SWS 24 ECTS Lecture contents > Writing the Master thesis Assessment methods Master thesis Teaching methods SE Language German 0 24 How to write the Master Thesis SE How to write the Master Thesis SE Lector: Mag. Karin Bartalos, Dr. Veronika Daurer, Mag. Alexandra Dolezel, MMag.DDr. Hubert Fuchs, Mag. Doris Hack, Mag. Norbert Haferl, Dr. Eva-Maria Kerstinger, Mag. Nathalie Kovacs, Mag. Erich Leopold, Mag. Roland Macho, KR Hannes Mitterer, Mag. Eva Posautz, Ma 1 SWS 3 ECTS Lecture contents > presentation of exerpts of the Master thesis > data acquisition and analysis> advice> critical reflexion of the own and other master theses, defence of the scientific approach> philosophy of science Assessment methods lecture-immanent examination character Teaching methods SE Language German 1 3 Corporate Policy (field trip) EX Corporate Policy (field trip) EX Lector: MMag. Christoph Blaha, MBA 1 SWS 1 ECTS Lecture contents > practical examples eg. topics regarding international businesses Assessment methods Certificate Teaching methods EX Language German 1 1 Corporate Policy ILV Corporate Policy ILV Lector: MMag. Christoph Blaha, MBA, Mag. Bojan Djukic 1 SWS 2 ECTS Lecture contents > Corporate Policy regarding politico-economic and fiscal conditions> Influence of tax law on business decisions regarding relevant Location factors> relevant parameters for corporate decisions, especially for international organizations Assessment methods lecture-immanent examination character Teaching methods ILV Language German 1 2 Number of teaching weeks18 per semester. Timesevery 14 days, in blocks, Fri. and Sat.Language of InstructionGerman Your career opportunitiesThe Master degree will qualify you to assume managerial responsibilities in various fields: Financial administrationCertified public accountant chambersAccounting departments of major companies EU institutions and international organizations Local authorities and their subsidiariesCompanies and interest groups AdmissionAdmission requirementsBachelor degree or similar qualification from an institute of higher education with a total of 180 ECTS creditsFor example, the following disciplines are admitted: > Tax Management or equivalently relevant studies > Law degree studies, i.e. studies that mainly focus on law > Economic sciences (business administration, economics) or degree programs with economic content > Individual cases are decided by the head of the academic section. You are required to have a minimum number of ECTS credits in the following core subject areas: Tax and law: at least 18 ECTS credits in the following subjects, for example: > Introduction to tax law > Introduction to procedural law > Value Added Tax Act in general > Domestic market regulation and EU Directives Business and auditing: at least 8 ECTS credits in the following subjects, for example: > Fundamentals of business administration > Principles of accounting > Bookkeeping and reporting Personality and interaction: at least 8 ECTS LP in the following subjects, for example: > Communication > English > Project management > Principles of leadership > Basics of didactics and andragogy If you cannot provide proof of all or some of the required 34 ECTS credits, you will be required to take an exam prior to the admission process based on the subjects listed above. Equivalent certification from abroadRegulation for the admission of third country citizensInformation for applicants with non-Austrian (school) certificatesEquivalence is determined by international agreements, validation or in individual cases a decision by the head of the academic section. Application To apply you will require the following documents: Birth certificateProof of citizenship proof of residence (for third country citizens)Bachelor / diploma certificate or equivalent certificate from abroad Other proof of admission requirements letter of motivationCVPlease note: It is not possible to save incomplete online applications. You must complete your application in one session. Your application will be valid as soon as you upload all of the required documents and certificates. In the event that some documents (e.g. references) are not available at the time you apply, you may submit these later via email, mail or in person by no later than the start of the admission process. The selection process The selection process consists of a written test and an interview with the selection committee. Dr. Friedrich Stanzel Mag. Roland Macho Mag.a Sylvia Trinkl Dr. Dieter Christian Susanne Kunst Dr. Andreas Berger Wolfgang Medlitsch Mag. Daniel Pfau Mag.a Eva Schrittwieser Dr. Hannes Schuh Dr. Christian Sommer Mag.a Margarete WaisProcessThe written selection test assesses the applicant's aptitude for the subject by testing their knowledge of tax and law, business and auditing, personality and interaction. Applicants then undergo an oral interview with the selection committee to provide a first impression of their personal aptitude. CriteriaThe criteria for acceptance are based solely on performance. The geographical origin of the applicant has no influence on the selection decision. The admission requirements must be met in all cases. Contact > Dr. Friedrich Stanzel Head of Degree Program Tax Management T: +43 1 606 68 77-3701 friedrich.stanzel@fh-campuswien.ac.at Secretary's office Susanne Kunst Mag.a Sandra Schmalz, BScSarah PinetzYasemin Morkoc (maternity leave)Favoritenstraße 226, A.1.12 1100 Vienna T: +43 1 606 68 77-3700 F: +43 1 606 68 77-3809 taxmanagement@fh-campuswien.ac.at Office hoursTue to Thu, 8.30 a.m.–12.00 p.m.Friday, 8.30 a.m.–3.00 p.m. Teaching staff and research staff > Mag. Roland Macho Academic Staff > Mag.a Sylvia Trinkl Academic Staff Cooperations and Campusnetzwerk We work closely with the Federal Ministry of Finance and with certified public accountant chambers, companies, universities, institutions and schools. This guarantees you strong contacts for your professional career or participation in research and development programs. You can find information about our cooperation activities and much more at Campusnetzwerk. It's well worth visiting the site as it may direct you to a new job or interesting event held by our cooperation partners! Campusnetzwerk
1. Semester Lecture SWS ECTS Cost and Management Accounting and Controlling ILV Cost and Management Accounting and Controlling ILV Lector: Dr. Katharina van Bakel-Auer 1 SWS 2 ECTS Lecture contents > Introduction to cost accounting, cost type, cost center and cost unit accounting> Costing> Financial Planning> Basics of Budgeting Assessment methods exam Teaching methods ILV Language German 1 2 IFRS - International Financial Reporting Standards ILV IFRS - International Financial Reporting Standards ILV Lector: FH-Prof. Dr. Dieter Christian, Mag. Magdalena Kuntner 2.5 SWS 4 ECTS Lecture contents Subject of the course is to impart basic knowledge in the field of International Financial Reporting Standards (IFRS). These topics are covereds:> Basic concepts of IFRS> Components of the financial statements> Accounting treatment for inventories> Borrowing costs as part of the manufacturing cost> Tangible assets> Investment properties> Intangible assets> Impairment in accordance with IAS 36> Lease from the perspective of the lessee> provisions Assessment methods exam, presentations Teaching methods ILV Language German 2.5 4 Integrated Case Studies based on the Austrian Commercial Code and Tax Law ILV Integrated Case Studies based on the Austrian Commercial Code and Tax Law ILV Lector: FH-Prof. Dr. Dieter Christian, Florian Laure, MSc (WU), LL. B. (WU) 1.5 SWS 3 ECTS Lecture contents > Presentation of selected issues in the financial statements according to UGB and simultaneous discussion of their tax treatment> Discussion of the accounting standards of the UGB> Selected Issues in earnings and sales tax legislation, the transfer taxes and other charges on the basis of related examples Assessment methods exam Teaching methods ILV Language German 1.5 3 Basics of Investment and Financial Calculations ILV Basics of Investment and Financial Calculations ILV Lector: Mag. Reinhard Reschny 2 SWS 3 ECTS Lecture contents > basic knowledge of investment and financing> the functioning of models and their importance in finance> investment decisions on the basis of static models> investment decisions on the basis of dynamic models> present value method in detail > investment decisions under uncertainty Assessment methods final exam Teaching methods ILV Language German 2 3 Special Issues of Income Tax Law ILV Special Issues of Income Tax Law ILV Lector: Dr. Andrei Alexandru Bodis, Dr. Alexandra Wild-Simhofer 1.5 SWS 3 ECTS Lecture contents > special questions of ascertainment of profits> special questions of assessment> ascertainment of profits and assessment of co-entrepreneurship > special questions of withholding tax Assessment methods exam Teaching methods ILV Language German 1.5 3 Special Cases of Fiscal and Company Criminal Law ILV Special Cases of Fiscal and Company Criminal Law ILV Lector: MMag. Dr. Gerd Konezny, Mag. Michael Radasztics 1.5 SWS 3 ECTS Lecture contents Special topics with regard to practical problems and the relevant judicature:> legal innovations and trends> corrected return (§ 29 FinStrG)> delicts (§§ 33 ff FinStrG)> differences in procedural law to BAO (§§ 98 ff FinStrG, Art 6 MRK)> special problems (§§ 1-14 FinStrG, etc)> economic crime > delicts of Criminal Law for Fiscal Offences: from the fiscal authority to the public prosecution department and the main hearing in court Assessment methods final exam Teaching methods integrated lecture Language German 1.5 3 Special Issues of Corporate Income Tax Law ILV Special Issues of Corporate Income Tax Law ILV Lector: Dr. Michael Schilcher, Mag. Michael Schwarzinger 3 SWS 4 ECTS Lecture contents > Group Taxation> Exemption of Income from Investment> Tax Liability> Hidden Profit Distribution> Non deductible expenses Assessment methods multiple choice test per unit and module exam Teaching methods ILV Language German 3 4 Special Issues of Procedural Law ILV Special Issues of Procedural Law ILV Lector: Dr. Christian Lenneis, KR Hannes Mitterer, Dr. Angela Stöger-Frank 2 SWS 3 ECTS Lecture contents Special topics with regard to practical problems and the relevant judicature:> legal innovations and trends> liability in Substantive Tax Law (§§ 9 ff, 80 ff BAO)> the flexible system between fiscal authority and taxpayer with regard to the Collection of Tax (§§ 114 ff, 118, 119ff, 143 ff, 161 ff, 184 BAO)> limitation of time (§§ 207 ff BAO)> exemptions in legal force (§§ 293 ff BAO)> special problems Assessment methods final exam Teaching methods integrated lecture Language German 2 3 Special Issues of Income Tax and Wage Tax Law ILV Special Issues of Income Tax and Wage Tax Law ILV Lector: Gerhard Braunsteiner, BA, Mag. Wolfgang Exl 1 SWS 2 ECTS Lecture contents > Employment Law> Social Security Law> Income tax> Municipal tax Assessment methods exam Teaching methods ILV Language German 1 2 Taxation ILV Taxation ILV Lector: Mag. Günther Neugschwandtner 2 SWS 3 ECTS Lecture contents > introduction to business taxation> basics of the choice of legal structure> taxation of individual enterprises, non-incorporated firms (integrative and separated ascertainment of profits) and incorporated firms> introduction to tax balance Sheets> Group Taxation> private foundation Assessment methods final exam, participation in class Teaching methods ILV Language German 2 3
2. Semester Lecture SWS ECTS English for Tax Professionals 1 ILV English for Tax Professionals 1 ILV Lector: Lawrie Moore-Walter, MBA, MA, Mag.a Sylvia Trinkl 1.5 SWS 2 ECTS Lecture contents > Special English terminology: various tax law topics, especially income tax and value-added tax> Special English terminology: Business English> English for academic purposes (using English literature for the master thesis) Assessment methods lecture immanent examination character Teaching methods integrated lecture Language English 1.5 2 European and national budget policy and budget law VO European and national budget policy and budget law VO Lector: Mag. Hannah Glatz, Dr. Christina Pfau 3 SWS 4 ECTS Lecture contents > Economic and budgetary policy in the context of control mechanisms of the European Uniono implementation of Union law in Austria (including fiscal pact)o Lessons learned and consequences of the financial and economic crisis in the EUo Structural deficit versus Maastricht deficit> The budget law of the Federal Government since 2013o The budget cycle and its actors: new and old stakeholders in the budget with new roles and competencieso construction of the federal budget and its enforcemento The Federal Financial Framework as a medium-term planning toolo analyzes for federal financial framework and the budgeto The effect of orientation and its importance for societyo The relationship between the budget of federal, provincial and municipal government (financial compensation)o Adoption of the budget law of the federal states and municipalitieso The new budget law of the Federal in an international comparison> New accountingo International accounting standards and implementation at European and national level - future and visionso First-time presentation of the assets of the Federation and its analysis (federal accounts) Assessment methods exam Teaching methods lecture Language German 3 4 Research Methodology ILV Research Methodology ILV Lector: Dr. iur. Anton Geist, LL.M., Ing. Mag.(FH) Gottfried Hennig 1 SWS 2 ECTS Lecture contents > Scientific research in national and international databases and libraries> Scientific texts and parameters for theirrelease Assessment methods lecture-immanent examination character Teaching methods ILV Language German 1 2 Non-profit Law VO Non-profit Law VO Lector: Mag. Karin Bartalos 1.5 SWS 2 ECTS Lecture contents > Conditions for granting tax incentives according to §§ 34 ff. of the Federal Tax Code> Activities of charities> VAT treatment of non-profit institutions> Income Tax treatment of non-profit institutions> Requirements for deductibility of donations according to § 4a Income Tax Law to non-profit institutions> Concept of state aid> Favoring effect of state aid> Distortion of competition by State aid> De minimis limit> Prohibition on aid in tax matters Assessment methods exam Teaching methods lecture Language German 1.5 2 Consolidation ILV Consolidation ILV Lector: Mag. Konrad Fuhrmann 1 SWS 2 ECTS Lecture contents > Classification of investments as holdings in subsidiaries, associated companies or Community arrangements or as other investments.> Full consolidationo consolidationo Debt Consolidationo Income and expenses consolidationo Between Success elimination> Equity method Assessment methods exam Teaching methods ILV Language German 1 2 Risk Management / Risk Analysis ILV Risk Management / Risk Analysis ILV Lector: Mag.a (FH) Eva M. Schrittwieser 1 SWS 2 ECTS Lecture contents > Fundamentals of risk management> Introduction to the risk management-process and limits of the risk management> Strategies, objectives, legal standards and guidelines as a framework> Risk analysis, risk assessment and aggregation> Risk control and coping with risk > Risk Reporting Assessment methods exam Teaching methods ILV Language German 1 2 Special Issues of Income Tax Law SE Special Issues of Income Tax Law SE Lector: Dr. Andrei Alexandru Bodis, Dr. Alexandra Wild-Simhofer 1 SWS 2 ECTS Lecture contents > Special issues of profit determination> Special issues of assessment> Profit determination and assessment of co-entrepreneurships> Special issues of Withholding Tax Assessment methods exam Teaching methods seminar Language German 1 2 Special Cases of VAT Law ILV Special Cases of VAT Law ILV Lector: Mag. Mario Mayr, LL.M., Mag. Robert Pernegger 2.5 SWS 3 ECTS Lecture contents Current topics of the sales tax law on the basis of the relevant national and Union legal framework. Assessment methods exam Teaching methods ILV Language German 2.5 3 Scientific Writing SE Scientific Writing SE Lector: Ing. Mag.(FH) Gottfried Hennig, Mag. (FH) Barbara Ofner 1 SWS 2 ECTS Lecture contents > Discussion of the legal methodology and repetition of the legal citation> Style criticism, using examples from the Legisprudence, the jurisprudence and the literature Assessment methods lecture-immanent examination character Teaching methods seminar Language German 1 2 Law of the European Union SE Law of the European Union SE Lector: Mag. Daniel Pfau, Dr. Franz Philipp Sutter 1 SWS 2 ECTS Lecture contents > Union Legal issues of tax law> Examination scheme of the ECJ > Analysis of the ECJ rulings in the tax field> Impact of ECJ judgments (General and Special) Assessment methods module exam Teaching methods seminar Language German 1 2 Business and Company Law ILV Business and Company Law ILV Lector: Hon.-Prof. DDr. Jörg Zehetner 1 SWS 2 ECTS Lecture contents > General Business Law> General Corporate Law> In-depth treatment of partnerships (UGB) including silent partnership and corporations (AktG, GmbHG)> Financial Constitution of the corporation, corporate actions, merger, transformation, division, transfer, Real division, merger> International aspects Assessment methods exam Teaching methods ILV Language German 1 2 Business Valuation ILV Business Valuation ILV Lector: ao Univ.-Prof. Dr. Mag. Michaela Schaffhauser-Linzatti 1.5 SWS 3 ECTS Lecture contents > Basics of Business Valuation> Theoretical Background to the DCF method (capital structure theory)> Operation of the DCF method taking into account various financing assumptions> Theoretical background and practical application of the Capital Asset Pricing Model (CAPM) Assessment methods exam Teaching methods ILV Language German 1.5 3 Constitutional Law SE Constitutional Law SE Lector: Mag. Daniel Pfau, Dr. Franz Philipp Sutter 1 SWS 2 ECTS Lecture contents > Constitutional issues of tax law> Analysis of Constitutional Court findings from the tax area> Impact of Constitutional Court findings (General and Special) Assessment methods module exam Teaching methods seminar Language German 1 2 Excise Taxes, Selected other Duties VO Excise Taxes, Selected other Duties VO Lector: Mag. Matthias Ofner, Klaus Schacherl, BA 3 SWS 4 ECTS Lecture contents > Basics of Real Estate Transfer Tax> Selected facts of the fees Act> Fundamentals of Car registration tax "Normverbrauchsabgabe"> Basics of insurance tax> Basics of motor vehicles tax> Basics of energy taxation > Basics of excise duties (mineral oil tax, tobacco tax, alcohol tax, beer tax, sparkling wine tax)> Relevant procedural topics Assessment methods exam Teaching methods lecture Language German 3 4
3. Semester Lecture SWS ECTS English for Tax Professionals 2 ILV English for Tax Professionals 2 ILV Lector: Mag.a Sylvia Trinkl 2 SWS 3 ECTS Lecture contents > Special audit terminology and literature > Requirements and roles of internal and external audits > Code of Ethics in auditing > Aims and procedures in internal and external audits > Internal control systems, risk management systems and corporate governance in businessesSpecial tax management terminology Assessment methods lecture-immanent assessment Teaching methods ILV Language English 2 3 Financial Statements Analysis ILV Financial Statements Analysis ILV Lector: Mag. Karl Fux, Mag. Christof Wolf 1.5 SWS 2 ECTS Lecture contents > Producing adjusted balance sheets as a basis for the calculation of convincing performance indicators> Calculation and interpretation of important performance indicators Assessment methods lecture-immanent examination character Teaching methods ILV Language German 1.5 2 European Union VAT Law ILV European Union VAT Law ILV Lector: Mag. Gottfried Schellmann 2.5 SWS 4 ECTS Lecture contents > VAT legislation of the EU> Current developments in terms of VAT legislation in the EU> Current jurisdiction of ECJ regarding VAT legislation> Basics of VAT legislation in English Assessment methods lecture-immanent examination character Teaching methods ILV Language German-English 2.5 4 OECD-Guidelines and OECD Model Tax Convention SE OECD-Guidelines and OECD Model Tax Convention SE Lector: Hon.-Prof. Dr. Heinz Jirousek, Hon.-Prof. Dr. Helmut Loukota 1 SWS 2 ECTS Lecture contents OECD-MA developments, impacts on DBA-practice especially> OECD-Guidelines> OECD Developments in the arm’s length principle and method selection (future projects- see recommended reading) > Business restructuring> Definition and scope of permanent establishments> Profit allocation to permanent establishments (AOA)> Attribution of capital to permanent establishments (AOA)> Permanent establishments of service activities Assessment methods lecture-final exam Teaching methods SE Language German-English 1 2 OECD Transfer Pricing SE OECD Transfer Pricing SE Lector: Hon.-Prof. Dr. Helmut Loukota, Mag. Roland Macho 1 SWS 2 ECTS Lecture contents > OECD Transfer Pricing Guidelines> Current OECD tasks (BEPS-project) and measures within the OECD´s 15-points-action plan ( e.g. Transfer Pricing Aspects of Intangibles) Assessment methods lecture-final exam Teaching methods SE Language German-English 1 2 Organizational Development, HR Development and Leadership Techniques ILV Organizational Development, HR Development and Leadership Techniques ILV Lector: Mag. Lisa Mandl, MAS, Mag. Michael Stadlober, Dr. Friedrich Stanzel 1.5 SWS 3 ECTS Lecture contents >Basics of organisation theory, different types of organisation and starting point of an organisation diagnosis >Basics, dynamics and logics of development and change of organisations >Management of development and change processes >Organisational development, human resources development, strategy development: Characteristics and differences >Roles, responsibilities and duties of executives in the business Assessment methods lecture-immanent examination character, presentation Teaching methods ILV Language German 1.5 3 Tax Policy in an International Context ILV Tax Policy in an International Context ILV Lector: Dr. Martin Vock, LLM 2 SWS 3 ECTS Lecture contents >Adaption of the Austrian tax system taking into account economic principles and objectives >Comparison of international tax systems Assessment methods lecture-immanent examination character Teaching methods ILV Language German 2 3 Topic Selection for Master Thesis - Research Question SE Topic Selection for Master Thesis - Research Question SE Lector: Mag. Karin Bartalos, Mag. Alexandra Dolezel, Mag. Norbert Haferl, Dr. Eva-Maria Kerstinger, Mag. Erich Leopold, KR Hannes Mitterer, Mag. Eva Posautz, Mag. Bernhard Renner, ao Univ.-Prof. Dr. Mag. Michaela Schaffhauser-Linzatti, Mag. Gottfried Schellmann, 1 SWS 3 ECTS Lecture contents >Discussion of the proposed topics for the students´ master theses>Formulation of a research question (operationalisation, formulation of goals) >Analysis of methodological attempts (instruments) Assessment methods lecture-immanent examination character Teaching methods SE Language German 1 3 Business Reorganization Tax Law ILV Business Reorganization Tax Law ILV Lector: Mag. Norbert Haferl, Mag. Josef Christian Kormesser 3 SWS 4 ECTS Lecture contents >Detailed discussion of the Reorganisation Tax Act (fusion, conversion, insertion, union, gavelkind, splitting) with chosen main focuses >Special areas under special consideration of practise problems and appropriate judicature (BFG, VwGH, VfGH) Assessment methods LV-final exam Teaching methods ILV Language German 3 4 Austrian Foreign Tax Relations Act and Legal Comparisons SE Austrian Foreign Tax Relations Act and Legal Comparisons SE Lector: Mag. Alexandra Dolezel, Mag. Norbert Roller 2.5 SWS 4 ECTS Lecture contents >Comparative consideration of different national judicial systems in income tax law particularly considering economic circumstances>The political economy in international tax law>International Organisation in international tax law>Demands of Community Law in international tax law Assessment methods lecture-final exam Teaching methods SE Language German 2.5 4
4. Semester Lecture SWS ECTS Master Thesis MT Master Thesis MT Lector: Mag. Karin Bartalos, Dr. Veronika Daurer, Mag. Alexandra Dolezel, MMag.DDr. Hubert Fuchs, Mag. Doris Hack, Mag. Norbert Haferl, Dr. Eva-Maria Kerstinger, Mag. Nathalie Kovacs, Mag. Erich Leopold, Mag. Roland Macho, KR Hannes Mitterer, Mag. Eva Posautz, ao 0 SWS 24 ECTS Lecture contents > Writing the Master thesis Assessment methods Master thesis Teaching methods SE Language German 0 24 How to write the Master Thesis SE How to write the Master Thesis SE Lector: Mag. Karin Bartalos, Dr. Veronika Daurer, Mag. Alexandra Dolezel, MMag.DDr. Hubert Fuchs, Mag. Doris Hack, Mag. Norbert Haferl, Dr. Eva-Maria Kerstinger, Mag. Nathalie Kovacs, Mag. Erich Leopold, Mag. Roland Macho, KR Hannes Mitterer, Mag. Eva Posautz, Ma 1 SWS 3 ECTS Lecture contents > presentation of exerpts of the Master thesis > data acquisition and analysis> advice> critical reflexion of the own and other master theses, defence of the scientific approach> philosophy of science Assessment methods lecture-immanent examination character Teaching methods SE Language German 1 3 Corporate Policy (field trip) EX Corporate Policy (field trip) EX Lector: MMag. Christoph Blaha, MBA 1 SWS 1 ECTS Lecture contents > practical examples eg. topics regarding international businesses Assessment methods Certificate Teaching methods EX Language German 1 1 Corporate Policy ILV Corporate Policy ILV Lector: MMag. Christoph Blaha, MBA, Mag. Bojan Djukic 1 SWS 2 ECTS Lecture contents > Corporate Policy regarding politico-economic and fiscal conditions> Influence of tax law on business decisions regarding relevant Location factors> relevant parameters for corporate decisions, especially for international organizations Assessment methods lecture-immanent examination character Teaching methods ILV Language German 1 2
> Dr. Friedrich Stanzel Head of Degree Program Tax Management T: +43 1 606 68 77-3701 friedrich.stanzel@fh-campuswien.ac.at