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.Contact usContact 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.atOffice 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 *AbsendenIhre E-Mail wurde versendetDuration of course4 SemesterOrganisational formpart-time120ECTSLanguage of instruction German20Study placesFinal degreeMaster of Arts in Business (MA)Application period for summer semester 20221st February 2022 to 20th April 20223tuition 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)3subject to funding. What you can offer You 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 you Our 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 Academy of Tax Advisors and Auditors. 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 LectureSWSECTSTax Theory and Business Management ILVTax Theory and Business Management ILVLector: Mag. Günther Neugschwandtner2SWS3ECTSLecture contents- Corporations from a business management perspective - Introduction to Tax Accounting Law - Group taxation - Private foundationAssessment methodsFinal exam Final examTeaching methodsLecture, group work, self-studyLanguageGerman23Management Accounting & Corporate Management, Sustainable Corporate Governance SEManagement Accounting & Corporate Management, Sustainable Corporate Governance SELector: Dr. Katharina van Bakel-Auer1SWS2ECTSLecture contents- Methods of short-term corporate management - Integrated corporate budget (preparation of an integrated budget consisting of performance budget, finance plan and budgeted balance sheet and effects of business transactions on the budget) - Ratios in corporate management, condensation of ratios into ratio systems - Possibility of influencing internal and external company ratings - Balanced scorecard as an instrument for short- and long-term corporate management - Methodical linking of short- and long-term target figures in the company accounts using the concept of value-based management - Selected sets of accounts for value-based management (cash flow-based and residual profit-based ratios) - Alternative concepts for short-term corporate management (Beyond Budgeting) - Concept of sustainable corporate management and strategies for implementing sustainability in corporate management and reportingAssessment methodsContinuous assessment Seminar work (in small groups) and presentation of the resultsTeaching methodsThe topics are worked out and presented in group work. Each presentation is followed by a critical discussion. Connections are established. At the end of the course, the students write a seminar paper according to scientific criteria.LanguageGerman12IFRS - International Financial Reporting Standards ILVIFRS - International Financial Reporting Standards ILVLector: ao Univ.-Prof. Dr. Mag. Michaela Schaffhauser-Linzatti2.5SWS4ECTSLecture contents- In-depth study of valuation methods according to IFRS - Application of valuation methods to selected assets, capital items and business transactionsAssessment methodsContinuous assessment Pretest 30%, participation 20%, final test 50%Teaching methods- Individual deepening in self-study in preparation for the course and repetition of necessary, already completed competences in the field of accounting and group accounting - Lecture of the theoretical basics on the basis of selected standards - Building on the theory, joint development of practice-relevant examples in the group - Consolidation of knowledge by completing a final testLanguageGerman2.54Integrated Case Studies under the Austrian Commercial Code (UGB) and Tax Law ILVIntegrated Case Studies under the Austrian Commercial Code (UGB) and Tax Law ILVLector: Florian Laure, MSc (WU), LL. B. (WU)1.5SWS3ECTSLecture contentsPreparation of the tax and accounting effects of selected facts and transactions and their presentation in annual financial statements according to the Austrian Commercial Code (UGB) Case studies on partnerships and real estate (1 unit) - Determination of profit of partnerships/partnerships - Differences in transactions between the company and the partner (capital contribution, etc.)) in the case of partnerships and corporations - Disposal issues in the case of partnerships - Property taxation of natural persons and in connection with partnerships Case studies on reorganisations (2 units) - Merger (1/2 reorganisation unit) - Contribution (2/2 reorganisation unit) - Division (2/2 reorganisation unit) - Tax division (2/2 reorganisation unit)Assessment methodsFinal exam Final examTeaching methodsIntegrated course; development of the in-depth knowledge and the approach to the elaboration/solution of comprehensive issues on the basis of the joint elaboration of concrete case studies and the production of the approach to comparable issues in practice; self-study and debriefing of issues not covered in the course although included in the scriptLanguageGerman1.53Investment and Financial Accounting ILVInvestment and Financial Accounting ILVLector: Mag. Reinhard Reschny2SWS3ECTSLecture contents- The functioning of models and their significance in the financial sector - Investment decisions based on static models - Investment decisions based on dynamic models - Detailed treatment of the net present value method (relationship between total model/partial model) - Investment decisions taking uncertainty into accountAssessment methodsFinal exam Final examTeaching methodsLecture, group work, self-studyLanguageGerman23Special Issues of Income Tax Law I VOSpecial Issues of Income Tax Law I VOLector: Dr. Alexandra Wild-Simhofer1.5SWS3ECTSLecture contents- Special questions of profit and income determination - Special questions of assessment - Profit determination and assessment of joint ventures - Special issues of withholding taxes (KESt/ImmoESt) - International aspectsAssessment methodsContinuous assessment Written examination at the end of the course and ongoing participationTeaching methodsLecture, group work, self-studyLanguageGerman1.53Special Issues of Fiscal and Commercial Criminal Law ILVSpecial Issues of Fiscal and Commercial Criminal Law ILVLector: MMag. Dr. Gerd Konezny1.5SWS3ECTSLecture contentsBrief repetition of the principles as well as their significance and relevance in daily practice for public accounting firms and accounting staff. Presentation of special problems on the basis of current problems in practice and Case Law as well as science.Assessment methodsContinuous assessment The assessment of performance is based either on a written examination or the contribution to a group work (presentation of a special topic taking into account the practical problems involved, literature and judicature).Teaching methodsLecture, discussions, self-studyLanguageGerman1.53Special Issues of Corporate Tax Law ILVSpecial Issues of Corporate Tax Law ILVLector: Mag. Michael Schwarzinger3SWS4ECTSLecture contents- Group taxation - Personal tax liability - Investment income exemption - Additional taxation - Hybrid structures - Concealed distribution - Non-deductible expenses - Current developments in legislation and jurisdictionAssessment methodsFinal exam Final examTeaching methodsLecture, group work, self-studyLanguageGerman34Special Issues of Procedural Law ILVSpecial Issues of Procedural Law ILVLector: Dr. Christian Lenneis, KR Hannes Mitterer, Dr. Angela Stöger-Frank2SWS3ECTSLecture contentsIn-depth treatment of selected special areas with special consideration of practical problems and relevant jurisdiction (FFC, AC, CC): Statutory innovations and developments Tax law liabilities (§§ 9 ff, 80 ff BAO) Movable system between tax authorities and tax payers in the collection of taxes (§§ 114 ff, 118, 119 ff, 143 ff, 161 ff, 184 BAO) Statute of limitations (§§ 207 ff BAO) Breaches of the statute of limitations (§§ 293 ff BAO) Various special problems (reasons for notices, time limits, notifications, appeal procedures, etc.)Assessment methodsContinuous assessment Final examTeaching methodsLecture, group work, self-studyLanguageGerman23Special Issues of Wage-related Duties ILVSpecial Issues of Wage-related Duties ILVLector: Gerhard Braunsteiner, BA, Mag. Wolfgang Exl1SWS2ECTSLecture contents- Basics of Labour Law - Basics of Social Security Law - Basics of Wage Tax - Basics of International Tax LawAssessment methodsContinuous assessment Written exam Written preparation of a group work Presentation of the group workTeaching methods- Lecture - Discussion - Joint development of internal and external payroll accountingLanguageGerman12 2. Semester LectureSWSECTSCurrent Developments in Tax Law Case Law such as Ecologisation of the Tax System, Transaction Taxes, Selected other Duties VOCurrent Developments in Tax Law Case Law such as Ecologisation of the Tax System, Transaction Taxes, Selected other Duties VO1SWS2ECTSLecture contentsTax Law case studiesAssessment methodsFinal exam written examination on the discussed case groupsTeaching methodsCase-oriented learning; group discussions; analysis, argumentationLanguageGerman12Data Security VOData Security VO1SWS2ECTSLecture contentsThe course deals with the following topics: - General introduction to the basic concepts of IT security - Software security - Network security - Security management - Technical and organisational challenges in the company- GDPR - Employees Awareness - Basics BSI basic protection - Social engineering - Cyber security in practice- Fake incoming invoices - CEO Fraud - Cyber crime as an industryAssessment methodsContinuous assessment Will be announced during the detailed development of the course.Teaching methodsLecture, discussion, self-studyLanguageGerman12English for Tax Professionals 1 ILVEnglish for Tax Professionals 1 ILV1.5SWS2ECTSLecture contents- Teaching of English specialist terminology on tax law topics, in particular Income Tax and VAT - Training of English specialist terminology in a business and economic context - English for academic purposesAssessment methodsContinuous assessment Practical exercises Written test at the end of the semester Assignments (written, oral, audiovisual)Teaching methods- Flipped classroom - Combined use of structure- and learner-centred teaching methods - Subject-related role-plays, group work and dialogues - Use of audiovisual media - Teaching of technical vocabulary in contextualised form using authentic materials - Supplementary e-learning for repetition and consolidationLanguageEnglish1.52Research Methods ILVResearch Methods ILV1SWS2ECTSLecture contents- Scientific research in national and international databases and libraries - Scientific texts and parameters for their publicationAssessment methodsContinuous assessment Course-immanent examination typeTeaching methodsLecture, group work, self-studyLanguageGerman12Non-profit Law VONon-profit Law VO1.5SWS2ECTSLecture contents- Prerequisites for the granting of tax benefits in accordance with §§ 34 ff BAO - Activities of charitable organisations - VAT treatment of non-profit organisations - Income tax treatment of the income of non-profit organisations - Prerequisites for obtaining the donation benefit in accordance with § 4a, 4b and 4c EStGAssessment methodsFinal exam Final examTeaching methodsPresentation of the legal situation with practical examples and possibility for discussionLanguageGerman1.52Consolidation ILVConsolidation ILV1SWS2ECTSLecture contents- Classification of investments as interests in subsidiaries, associated companies or joint ventures or as other investments. - Full consolidation - Capital consolidation- Debt consolidation - Expense and income consolidation - Elimination of interim results - Equity consolidationAssessment methodsFinal exam Final examTeaching methodsIntegrated course; development of the topic in the form of practical case studiesLanguageGerman12Scientific Writing SEScientific Writing SE1SWS2ECTSLecture contents- Discussion of legal methodology & repetition of legal quotations - Style criticism using examples from law, judicature and literatureAssessment methodsContinuous assessment Course-immanent examination typeTeaching methodsLecture, group work, self-studyLanguageGerman12Special Issues of Income Tax Law II SESpecial Issues of Income Tax Law II SE1SWS2ECTSLecture contents- Special issues of profit and income determination - Special issues of assessment - Profit determination and assessment of joint ventures - Special issues of withholding taxes (KESt/ImmoESt ) - International aspectsAssessment methodsContinuous assessment Analysis and presentation of given topics Written examination at the end of the courseTeaching methodsLecture, group work, self-studyLanguageGerman12Special Issues of National VAT Law ILVSpecial Issues of National VAT Law ILV2.5SWS3ECTSLecture contents- Uniform definition of land under EU Law - Hobby activity - Delivery and other services in connection with land- Deferral - Delivery of work - Land services - Self-supply and exchange-like sales - Base of assessment - Tax exemption for the supply of land - Tax exemption in case of rental and leasing of real estate - Waiver of tax exemption - Restriction of the possibility of waiver - Reduced tax rate 10%- Overview - Lettings for residential purposes - Additional services - Services of home ownership - Accommodation - Special cases - Issuing of invoices - Input tax deduction- Input tax deduction in case of actual taxation - Assignment to the company - Input tax exclusions - Input tax distribution - Input tax adjustment - VAT transmission for self-supplies - Duty to retain records - Due Diligence VAT Regulation - Reverse Charge- Services provided by foreign companies - Construction servicesAssessment methodsFinal exam Written examinationTeaching methodsLecture, solving casesLanguageGerman2.53European Union Law SEEuropean Union Law SE1SWS2ECTSLecture contentsTax Law case studies related to European Union LawAssessment methodsContinuous assessment Short presentations followed by a technical discussion and concluding short testTeaching methodsCase-oriented learning; group discussions; analysis, presentation, argumentationLanguageGerman12Business and Company Law ILVBusiness and Company Law ILV1SWS2ECTSLecture contents- General Company Law - In-depth treatment of partnerships (UGB) including silent partnership and corporations (AktG, GmbHG) - Financial constitution of the corporation (capital maintenance and prohibition of return of contributions), capital measures, merger, conversion, splitting, contribution, merger - International aspectsAssessment methodsFinal exam Final testTeaching methodsLecture, group work, self-studyLanguageGerman12Business Valuation ILVBusiness Valuation ILV1.5SWS3ECTSLecture contents- Basics of business valuation - Individual valuation procedures - Overall valuation procedures - by means of practical exercises- Income value procedure - DCF procedure - Substance value and liquidation procedure - CAPMAssessment methodsContinuous assessment Pretest: 30%, Participation: 30%, Assignment: 40%Teaching methods- Individual consolidation in self-study in preparation for the course and repetition of necessary, already completed competences - Lecture on the theoretical basics - Building on the theory, joint development of practice-relevant examples in the group - Deepening and independent application of the acquired competences on the basis of a comprehensive, individual homeworkLanguageGerman1.53Constitutional Law SEConstitutional Law SE1SWS2ECTSLecture contentsTax Law case studies with reference to Constitutional LawAssessment methodsContinuous assessment Short presentations followed by a technical discussion and final short testTeaching methodsCase-oriented learning; group discussions; analysis, presentation, argumentationLanguageGerman12Transaction Taxes, Selected other Duties VOTransaction Taxes, Selected other Duties VO1SWS2ECTSLecture contentsBasics of Real Estate Transfer Tax - Selected elements of the Law on Fees - Basics of the Standard Consumption Tax - Basics of Insurance Tax - Basics of the Law on Motor Vehicle Tax - Basics of energy taxation including the energy tax refund - Basics of Excise Taxes (Mineral Oil Tax, Tobacco Tax, Alcohol Tax, Beer Tax, Sparkling Wine Tax) - Relevant procedural issuesAssessment methodsFinal exam Final examTeaching methodsIntegrated courseLanguageGerman12 3. Semester LectureSWSECTSE-Government Applications VOE-Government Applications VOLector: Ing. DI(FH) Harald Schenner, CMC1SWS2ECTSLecture contentsThe course deals with the following topics: - Legal framework conditions e-government - Digital signature - E-invoice - Business service portal (USP) - Practical application of current tools including outlook (e.g. Finanzonline, MeineSV, etc.) - Illustration of current application examples - Digital archiving (retention periods, etc.)Assessment methodsContinuous assessment Will be announced during the detailed development of the course.Teaching methodsLecture, literature study, discussion, self-studyLanguageGerman12English for Tax Professionals II ILVEnglish for Tax Professionals II ILVLector: Mag.a Sylvia Gutsjahr, Lawrie Moore-Walter, MBA, MA, Mag. Ingeborg Voller-Pfeifer2SWS3ECTSLecture contents- Teaching of English terminology and technical literature, with a focus on auditing and annual financial statements - Requirements of internal and external audit units - Code of Ethics of audit units - Objectives and processes of internal and external audits - Internal control systems, risk management systems and corporate governance in companies - Digitization in taxation - English for academic purposes (English technical literature as a basis for the master thesis)Assessment methodsContinuous assessment Practical exercises Written revision at the beginning of the semester Presentations Assignments (written, oral, audiovisual)Teaching methods- Flipped classroom - Combined use of structure- and learner-centred teaching methods - Subject-related role-plays, group work and dialogues - Use of audiovisual media - Teaching of technical vocabulary in contextualised form using authentic materials - Supplementary e-learning for repetition and consolidationLanguageEnglish23International Data Bases ILVInternational Data Bases ILVLector: Manfred Baschiera, Erwin Mantler2SWS2ECTSLecture contentsThe course deals with the following topics: Application possibilities of the AMADEUS/ORBIS data base - Quantitative searches - Qualitative searches - Ratios - Benchmarking, interquartile ranges - Application limits Application possibilities and limits of international (licence) data bases (RoyaltyStat or U.S. Securities and Exchange Commission) - http://www.sec.gov/ - http://www.royaltystat.com/ - Searches in the European legal data base EUR-LexS - Searches in European economic and media data basesAssessment methodsContinuous assessment Integrated courseTeaching methodsLecture, literature study, discussion, self-studyLanguageGerman22OECD Guidelines and Model Tax Convention (incl. DTTs) SEOECD Guidelines and Model Tax Convention (incl. DTTs) SELector: Mag. Florian Rosenberger1.5SWS2ECTSLecture contents- OECD Model Tax Convention and OECD Model Commentary - Major deviations from the UN Model Convention - Practice of Double Taxation Agreements - Multilateral instrument - Essential OECD guidelines/reports - Taxation of the digital economyAssessment methodsContinuous assessment Course-immanent examination typeTeaching methodsLecture, group work, self-study The course is partly held in English (OECD documents, etc.)LanguageGerman-English1.52OECD Transfer Prices SEOECD Transfer Prices SELector: Mag. Roland Macho, Mag. Florian Rosenberger2SWS4ECTSLecture contents- OECD Transfer Pricing Principles - Selection of methods, application of methods taking into account the current work on the BEPS project (Base Erosion and Profit Shifting), benchmarking - Documentation provisions (national, OECD master file concept) Profit adjustments national / international Dispute resolution (counter adjustments, mutual agreement procedures, arbitration procedures) - Relocation of functions (production, distribution, services, intellectual property) - (Digital) permanent establishments (determination and allocation of profits with special consideration of the OECD work on taxation of the digital economy) - Conflict prevention (horizontal monitoring - accompanying control, ICAP 2.0 [International Compliance Assurance Programme], Advance Ruling)Assessment methodsContinuous assessment 20 % presentation, 20 % participation, 30 % written elaboration, 30 % written testTeaching methodsE-learning, lecture - teaching discussion, case work and presentation in small groupsLanguageGerman24Organisational Development, HR Development and Leadership in the Digital Age ILVOrganisational Development, HR Development and Leadership in the Digital Age ILVLector: Dr. Friedrich Stanzel1.5SWS2ECTSLecture contentsAgainst the background of digital transformation processes, the course deals with the following topics: - Leadership of employees in times of virtual teams - Ethics and responsibility - Communication - Agile management - role/function above the person? - Talent management - Management v. leadership - Roles and responsibilities in digitization: a matter for the boss?Assessment methodsContinuous assessment Will be announced during the detailed development of the course.Teaching methodsLecture, literature study, discussion, practical application in self-studyLanguageGerman1.52Austrian Foreign Tax Law and Legal Comparisons SEAustrian Foreign Tax Law and Legal Comparisons SELector: Mag. Alexandra Dolezel, Mag. Norbert Roller2SWS4ECTSLecture contents- The work of the OECD in International Tax Law: From the adaptation of the standard on the exchange of information to the unified approach in the taxation of the digital economy - The work of the UN Tax Committee: The reception of the OECD standards and the global significance of the institution - The work of the EU in the field of direct taxation - Austrian tax policy decisionsAssessment methodsContinuous assessment 20 % presentation, 20 % participation, 30 % written elaboration, 30 % written testTeaching methodsE-learning, lecture - teaching discussion, case work and presentation in small groupsLanguageGerman24Topic Selection for the Master Thesis - Research Question SETopic Selection for the Master Thesis - Research Question SELector: Dr. Andrei Alexandru Bodis, Dr. Veronika Daurer, Mag. Alexandra Dolezel, Mag. Doris Hack, Dr. Eva-Maria Kerstinger, Mag. Erich Leopold, Dr. Erik Pinetz, LL.M., MSc, Mag. Gottfried Schellmann, Mag. Martin Schwaiger, Martin Setnicka, BA MA MSc PhD, Markus Stachna, BA MA, Beatrix Stieber, MA, Melanie Traindl, MSc, Laura loana Turcan, LL.M., Dr. Martin Vock, LLM, Robert Vojta, MA, Mag Christine Weinzierl1SWS2ECTSLecture contents- Discussion of the proposed topics for master theses of students - Formulation of a research question (operationalisation, formulation of objectives) - Analysis of research methodological approaches (instruments)Assessment methodsFinal exam Final examTeaching methodsLecture, group work, self-studyLanguageGerman12Business Reorganisation Tax Law ILVBusiness Reorganisation Tax Law ILVLector: Mag. Norbert Haferl, Mag. Josef Christian Kormesser3SWS5ECTSLecture contents- Introductory and in-depth treatment of Business Reorganisation Tax Law (mergers, conversions, contributions, associations, splitting, demergers) with selected focal points - Special areas with special consideration of practical problems and relevant case law (FFC, AC, CC)Assessment methodsContinuous assessment Permanent testing with final examTeaching methodsStudy of literature, lecture, group workLanguageGerman35VAT Law in the Single Market ILVVAT Law in the Single Market ILVLector: Mag. Gottfried Schellmann2.5SWS4ECTSLecture contents- VAT Law of the European Union - Current developments in VAT Law in the European Union - Current Case Law of the European Court of Justice on VAT Law - Basic Terms of VAT Law in EnglishAssessment methodsContinuous assessment Course-immanent examination typeTeaching methodsLecture, group work, self-studyLanguageGerman2.54 4. Semester LectureSWSECTSBig Data and Data Management ILVBig Data and Data Management ILV1SWS1ECTSLecture contentsThe course deals with the following topics: - Data Governance- Meaning and interpretation of Big Data - Data sources - Value in corporate management - Home tasks in the company - Data Lake - Identification of roles - Advanced Analytics- Development of Machine Learning - Strategy (data strategy, digitization, management, etc.) - Application examples of Predictive Analytics, Artificial Intelligence, etc. - Industry 4.0Assessment methodsContinuous assessment Will be announced during the detailed development of the course.Teaching methodsLecture, literature study, discussion, practical application in self-studyLanguageGerman11Digital Transformation Process ILVDigital Transformation Process ILV1SWS2ECTSLecture contentsThe course deals with the following topics: - Integration of the digital strategy into the corporate strategy - Recognising the need for digital transformation in the organisation - Initiating and designing digital transformation processesAssessment methodsContinuous assessment Will be announced during the detailed development of the course.Teaching methodsLecture, discussion, self-studyLanguageGerman12Digital Tool Box for Tax Managers ILVDigital Tool Box for Tax Managers ILV1SWS1ECTSLecture contentsThe course deals with the following topics: - Status quo of the solution approaches on the market including outlook - Overview of current application examples - Solution approaches for the implementation in accounting and the tax function - Cloud Computing- Tax Technology Solution - mass data analysis (VAT declaration tools, etc.), Tax ICS - Business Intelligence - AI Solutions - BotsAssessment methodsContinuous assessmentTeaching methodsLecture, literature study, discussion, self-studyLanguageGerman11Master Thesis MTMaster Thesis MT0SWS20ECTSLecture contentsWriting the Master thesisAssessment methodsContinuous assessment Master thesisTeaching methodsSeminarLanguageGerman020Master`s Examination APMaster`s Examination AP0SWS2ECTSLanguageGerman02Risk Analysis ILVRisk Analysis ILV1SWS2ECTSLecture contentsThe course deals with the following topics: - Basics of risk management - Corporate Governance & Compliance - Methods and tools in risk managementAssessment methodsContinuous assessment Will be announced during the detailed development of the course.Teaching methodsLecture, literature study, discussion, practical application in self-studyLanguageGerman12How to Write the Master Thesis SEHow to Write the Master Thesis SE1SWS2ECTSLecture contentsPresentation of individual sections or the status of the master thesis - Data collection and evaluation - Guidance regarding further work - Critical discussion and reflection of own and other's work as well as defending one's own research approach - Scientific theoretical approachesAssessment methodsContinuous assessment ProposalTeaching methodsLecture, group work, self-studyLanguageGerman12Number of teaching weeks18 per semester.Timesevery 14 days, in blocks, Fri. and Sat. Language of InstructionGerman Your career opportunities The Master degree will qualify you to assume managerial responsibilities in various fields: Financial administrationCertified public accountant chambersAccounting departments of major companiesEU institutions and international organizations Local authorities and their subsidiariesCompanies and interest groups Admission Admission requirements Bachelor 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. Admission procedure The admission procedure consists of a written test and an interview with the admission committee. Dr. Friedrich Stanzel Mag. Roland Macho Mag.a Sylvia Trinkl Susanne Kunst Dr. Andreas Berger Wolfgang Medlitsch Mag. Daniel Pfau Mag.a Eva Schrittwieser Dr. Hannes Schuh Dr. Christian Sommer Mag.a Margarete WaisProcedureThe written admission 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 admission 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 admission. The admission requirements must be met in all cases. Contact > Dr. Friedrich Stanzel Head of Degree Program Tax Management T: +43 1 606 68 77-3701friedrich.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.atOffice 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.a Sylvia Gutsjahr Academic Staff> Mag. Roland Macho Academic Staff> Martin Setnicka, BA MA MSc PhD Academinc 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! Welcome to our Campusnetzwerk Find suitable job offers, build valuable mentoring relationships and expand your professional network - become part of our community!Register now for free
1. Semester LectureSWSECTSTax Theory and Business Management ILVTax Theory and Business Management ILVLector: Mag. Günther Neugschwandtner2SWS3ECTSLecture contents- Corporations from a business management perspective - Introduction to Tax Accounting Law - Group taxation - Private foundationAssessment methodsFinal exam Final examTeaching methodsLecture, group work, self-studyLanguageGerman23Management Accounting & Corporate Management, Sustainable Corporate Governance SEManagement Accounting & Corporate Management, Sustainable Corporate Governance SELector: Dr. Katharina van Bakel-Auer1SWS2ECTSLecture contents- Methods of short-term corporate management - Integrated corporate budget (preparation of an integrated budget consisting of performance budget, finance plan and budgeted balance sheet and effects of business transactions on the budget) - Ratios in corporate management, condensation of ratios into ratio systems - Possibility of influencing internal and external company ratings - Balanced scorecard as an instrument for short- and long-term corporate management - Methodical linking of short- and long-term target figures in the company accounts using the concept of value-based management - Selected sets of accounts for value-based management (cash flow-based and residual profit-based ratios) - Alternative concepts for short-term corporate management (Beyond Budgeting) - Concept of sustainable corporate management and strategies for implementing sustainability in corporate management and reportingAssessment methodsContinuous assessment Seminar work (in small groups) and presentation of the resultsTeaching methodsThe topics are worked out and presented in group work. Each presentation is followed by a critical discussion. Connections are established. At the end of the course, the students write a seminar paper according to scientific criteria.LanguageGerman12IFRS - International Financial Reporting Standards ILVIFRS - International Financial Reporting Standards ILVLector: ao Univ.-Prof. Dr. Mag. Michaela Schaffhauser-Linzatti2.5SWS4ECTSLecture contents- In-depth study of valuation methods according to IFRS - Application of valuation methods to selected assets, capital items and business transactionsAssessment methodsContinuous assessment Pretest 30%, participation 20%, final test 50%Teaching methods- Individual deepening in self-study in preparation for the course and repetition of necessary, already completed competences in the field of accounting and group accounting - Lecture of the theoretical basics on the basis of selected standards - Building on the theory, joint development of practice-relevant examples in the group - Consolidation of knowledge by completing a final testLanguageGerman2.54Integrated Case Studies under the Austrian Commercial Code (UGB) and Tax Law ILVIntegrated Case Studies under the Austrian Commercial Code (UGB) and Tax Law ILVLector: Florian Laure, MSc (WU), LL. B. (WU)1.5SWS3ECTSLecture contentsPreparation of the tax and accounting effects of selected facts and transactions and their presentation in annual financial statements according to the Austrian Commercial Code (UGB) Case studies on partnerships and real estate (1 unit) - Determination of profit of partnerships/partnerships - Differences in transactions between the company and the partner (capital contribution, etc.)) in the case of partnerships and corporations - Disposal issues in the case of partnerships - Property taxation of natural persons and in connection with partnerships Case studies on reorganisations (2 units) - Merger (1/2 reorganisation unit) - Contribution (2/2 reorganisation unit) - Division (2/2 reorganisation unit) - Tax division (2/2 reorganisation unit)Assessment methodsFinal exam Final examTeaching methodsIntegrated course; development of the in-depth knowledge and the approach to the elaboration/solution of comprehensive issues on the basis of the joint elaboration of concrete case studies and the production of the approach to comparable issues in practice; self-study and debriefing of issues not covered in the course although included in the scriptLanguageGerman1.53Investment and Financial Accounting ILVInvestment and Financial Accounting ILVLector: Mag. Reinhard Reschny2SWS3ECTSLecture contents- The functioning of models and their significance in the financial sector - Investment decisions based on static models - Investment decisions based on dynamic models - Detailed treatment of the net present value method (relationship between total model/partial model) - Investment decisions taking uncertainty into accountAssessment methodsFinal exam Final examTeaching methodsLecture, group work, self-studyLanguageGerman23Special Issues of Income Tax Law I VOSpecial Issues of Income Tax Law I VOLector: Dr. Alexandra Wild-Simhofer1.5SWS3ECTSLecture contents- Special questions of profit and income determination - Special questions of assessment - Profit determination and assessment of joint ventures - Special issues of withholding taxes (KESt/ImmoESt) - International aspectsAssessment methodsContinuous assessment Written examination at the end of the course and ongoing participationTeaching methodsLecture, group work, self-studyLanguageGerman1.53Special Issues of Fiscal and Commercial Criminal Law ILVSpecial Issues of Fiscal and Commercial Criminal Law ILVLector: MMag. Dr. Gerd Konezny1.5SWS3ECTSLecture contentsBrief repetition of the principles as well as their significance and relevance in daily practice for public accounting firms and accounting staff. Presentation of special problems on the basis of current problems in practice and Case Law as well as science.Assessment methodsContinuous assessment The assessment of performance is based either on a written examination or the contribution to a group work (presentation of a special topic taking into account the practical problems involved, literature and judicature).Teaching methodsLecture, discussions, self-studyLanguageGerman1.53Special Issues of Corporate Tax Law ILVSpecial Issues of Corporate Tax Law ILVLector: Mag. Michael Schwarzinger3SWS4ECTSLecture contents- Group taxation - Personal tax liability - Investment income exemption - Additional taxation - Hybrid structures - Concealed distribution - Non-deductible expenses - Current developments in legislation and jurisdictionAssessment methodsFinal exam Final examTeaching methodsLecture, group work, self-studyLanguageGerman34Special Issues of Procedural Law ILVSpecial Issues of Procedural Law ILVLector: Dr. Christian Lenneis, KR Hannes Mitterer, Dr. Angela Stöger-Frank2SWS3ECTSLecture contentsIn-depth treatment of selected special areas with special consideration of practical problems and relevant jurisdiction (FFC, AC, CC): Statutory innovations and developments Tax law liabilities (§§ 9 ff, 80 ff BAO) Movable system between tax authorities and tax payers in the collection of taxes (§§ 114 ff, 118, 119 ff, 143 ff, 161 ff, 184 BAO) Statute of limitations (§§ 207 ff BAO) Breaches of the statute of limitations (§§ 293 ff BAO) Various special problems (reasons for notices, time limits, notifications, appeal procedures, etc.)Assessment methodsContinuous assessment Final examTeaching methodsLecture, group work, self-studyLanguageGerman23Special Issues of Wage-related Duties ILVSpecial Issues of Wage-related Duties ILVLector: Gerhard Braunsteiner, BA, Mag. Wolfgang Exl1SWS2ECTSLecture contents- Basics of Labour Law - Basics of Social Security Law - Basics of Wage Tax - Basics of International Tax LawAssessment methodsContinuous assessment Written exam Written preparation of a group work Presentation of the group workTeaching methods- Lecture - Discussion - Joint development of internal and external payroll accountingLanguageGerman12
2. Semester LectureSWSECTSCurrent Developments in Tax Law Case Law such as Ecologisation of the Tax System, Transaction Taxes, Selected other Duties VOCurrent Developments in Tax Law Case Law such as Ecologisation of the Tax System, Transaction Taxes, Selected other Duties VO1SWS2ECTSLecture contentsTax Law case studiesAssessment methodsFinal exam written examination on the discussed case groupsTeaching methodsCase-oriented learning; group discussions; analysis, argumentationLanguageGerman12Data Security VOData Security VO1SWS2ECTSLecture contentsThe course deals with the following topics: - General introduction to the basic concepts of IT security - Software security - Network security - Security management - Technical and organisational challenges in the company- GDPR - Employees Awareness - Basics BSI basic protection - Social engineering - Cyber security in practice- Fake incoming invoices - CEO Fraud - Cyber crime as an industryAssessment methodsContinuous assessment Will be announced during the detailed development of the course.Teaching methodsLecture, discussion, self-studyLanguageGerman12English for Tax Professionals 1 ILVEnglish for Tax Professionals 1 ILV1.5SWS2ECTSLecture contents- Teaching of English specialist terminology on tax law topics, in particular Income Tax and VAT - Training of English specialist terminology in a business and economic context - English for academic purposesAssessment methodsContinuous assessment Practical exercises Written test at the end of the semester Assignments (written, oral, audiovisual)Teaching methods- Flipped classroom - Combined use of structure- and learner-centred teaching methods - Subject-related role-plays, group work and dialogues - Use of audiovisual media - Teaching of technical vocabulary in contextualised form using authentic materials - Supplementary e-learning for repetition and consolidationLanguageEnglish1.52Research Methods ILVResearch Methods ILV1SWS2ECTSLecture contents- Scientific research in national and international databases and libraries - Scientific texts and parameters for their publicationAssessment methodsContinuous assessment Course-immanent examination typeTeaching methodsLecture, group work, self-studyLanguageGerman12Non-profit Law VONon-profit Law VO1.5SWS2ECTSLecture contents- Prerequisites for the granting of tax benefits in accordance with §§ 34 ff BAO - Activities of charitable organisations - VAT treatment of non-profit organisations - Income tax treatment of the income of non-profit organisations - Prerequisites for obtaining the donation benefit in accordance with § 4a, 4b and 4c EStGAssessment methodsFinal exam Final examTeaching methodsPresentation of the legal situation with practical examples and possibility for discussionLanguageGerman1.52Consolidation ILVConsolidation ILV1SWS2ECTSLecture contents- Classification of investments as interests in subsidiaries, associated companies or joint ventures or as other investments. - Full consolidation - Capital consolidation- Debt consolidation - Expense and income consolidation - Elimination of interim results - Equity consolidationAssessment methodsFinal exam Final examTeaching methodsIntegrated course; development of the topic in the form of practical case studiesLanguageGerman12Scientific Writing SEScientific Writing SE1SWS2ECTSLecture contents- Discussion of legal methodology & repetition of legal quotations - Style criticism using examples from law, judicature and literatureAssessment methodsContinuous assessment Course-immanent examination typeTeaching methodsLecture, group work, self-studyLanguageGerman12Special Issues of Income Tax Law II SESpecial Issues of Income Tax Law II SE1SWS2ECTSLecture contents- Special issues of profit and income determination - Special issues of assessment - Profit determination and assessment of joint ventures - Special issues of withholding taxes (KESt/ImmoESt ) - International aspectsAssessment methodsContinuous assessment Analysis and presentation of given topics Written examination at the end of the courseTeaching methodsLecture, group work, self-studyLanguageGerman12Special Issues of National VAT Law ILVSpecial Issues of National VAT Law ILV2.5SWS3ECTSLecture contents- Uniform definition of land under EU Law - Hobby activity - Delivery and other services in connection with land- Deferral - Delivery of work - Land services - Self-supply and exchange-like sales - Base of assessment - Tax exemption for the supply of land - Tax exemption in case of rental and leasing of real estate - Waiver of tax exemption - Restriction of the possibility of waiver - Reduced tax rate 10%- Overview - Lettings for residential purposes - Additional services - Services of home ownership - Accommodation - Special cases - Issuing of invoices - Input tax deduction- Input tax deduction in case of actual taxation - Assignment to the company - Input tax exclusions - Input tax distribution - Input tax adjustment - VAT transmission for self-supplies - Duty to retain records - Due Diligence VAT Regulation - Reverse Charge- Services provided by foreign companies - Construction servicesAssessment methodsFinal exam Written examinationTeaching methodsLecture, solving casesLanguageGerman2.53European Union Law SEEuropean Union Law SE1SWS2ECTSLecture contentsTax Law case studies related to European Union LawAssessment methodsContinuous assessment Short presentations followed by a technical discussion and concluding short testTeaching methodsCase-oriented learning; group discussions; analysis, presentation, argumentationLanguageGerman12Business and Company Law ILVBusiness and Company Law ILV1SWS2ECTSLecture contents- General Company Law - In-depth treatment of partnerships (UGB) including silent partnership and corporations (AktG, GmbHG) - Financial constitution of the corporation (capital maintenance and prohibition of return of contributions), capital measures, merger, conversion, splitting, contribution, merger - International aspectsAssessment methodsFinal exam Final testTeaching methodsLecture, group work, self-studyLanguageGerman12Business Valuation ILVBusiness Valuation ILV1.5SWS3ECTSLecture contents- Basics of business valuation - Individual valuation procedures - Overall valuation procedures - by means of practical exercises- Income value procedure - DCF procedure - Substance value and liquidation procedure - CAPMAssessment methodsContinuous assessment Pretest: 30%, Participation: 30%, Assignment: 40%Teaching methods- Individual consolidation in self-study in preparation for the course and repetition of necessary, already completed competences - Lecture on the theoretical basics - Building on the theory, joint development of practice-relevant examples in the group - Deepening and independent application of the acquired competences on the basis of a comprehensive, individual homeworkLanguageGerman1.53Constitutional Law SEConstitutional Law SE1SWS2ECTSLecture contentsTax Law case studies with reference to Constitutional LawAssessment methodsContinuous assessment Short presentations followed by a technical discussion and final short testTeaching methodsCase-oriented learning; group discussions; analysis, presentation, argumentationLanguageGerman12Transaction Taxes, Selected other Duties VOTransaction Taxes, Selected other Duties VO1SWS2ECTSLecture contentsBasics of Real Estate Transfer Tax - Selected elements of the Law on Fees - Basics of the Standard Consumption Tax - Basics of Insurance Tax - Basics of the Law on Motor Vehicle Tax - Basics of energy taxation including the energy tax refund - Basics of Excise Taxes (Mineral Oil Tax, Tobacco Tax, Alcohol Tax, Beer Tax, Sparkling Wine Tax) - Relevant procedural issuesAssessment methodsFinal exam Final examTeaching methodsIntegrated courseLanguageGerman12
3. Semester LectureSWSECTSE-Government Applications VOE-Government Applications VOLector: Ing. DI(FH) Harald Schenner, CMC1SWS2ECTSLecture contentsThe course deals with the following topics: - Legal framework conditions e-government - Digital signature - E-invoice - Business service portal (USP) - Practical application of current tools including outlook (e.g. Finanzonline, MeineSV, etc.) - Illustration of current application examples - Digital archiving (retention periods, etc.)Assessment methodsContinuous assessment Will be announced during the detailed development of the course.Teaching methodsLecture, literature study, discussion, self-studyLanguageGerman12English for Tax Professionals II ILVEnglish for Tax Professionals II ILVLector: Mag.a Sylvia Gutsjahr, Lawrie Moore-Walter, MBA, MA, Mag. Ingeborg Voller-Pfeifer2SWS3ECTSLecture contents- Teaching of English terminology and technical literature, with a focus on auditing and annual financial statements - Requirements of internal and external audit units - Code of Ethics of audit units - Objectives and processes of internal and external audits - Internal control systems, risk management systems and corporate governance in companies - Digitization in taxation - English for academic purposes (English technical literature as a basis for the master thesis)Assessment methodsContinuous assessment Practical exercises Written revision at the beginning of the semester Presentations Assignments (written, oral, audiovisual)Teaching methods- Flipped classroom - Combined use of structure- and learner-centred teaching methods - Subject-related role-plays, group work and dialogues - Use of audiovisual media - Teaching of technical vocabulary in contextualised form using authentic materials - Supplementary e-learning for repetition and consolidationLanguageEnglish23International Data Bases ILVInternational Data Bases ILVLector: Manfred Baschiera, Erwin Mantler2SWS2ECTSLecture contentsThe course deals with the following topics: Application possibilities of the AMADEUS/ORBIS data base - Quantitative searches - Qualitative searches - Ratios - Benchmarking, interquartile ranges - Application limits Application possibilities and limits of international (licence) data bases (RoyaltyStat or U.S. Securities and Exchange Commission) - http://www.sec.gov/ - http://www.royaltystat.com/ - Searches in the European legal data base EUR-LexS - Searches in European economic and media data basesAssessment methodsContinuous assessment Integrated courseTeaching methodsLecture, literature study, discussion, self-studyLanguageGerman22OECD Guidelines and Model Tax Convention (incl. DTTs) SEOECD Guidelines and Model Tax Convention (incl. DTTs) SELector: Mag. Florian Rosenberger1.5SWS2ECTSLecture contents- OECD Model Tax Convention and OECD Model Commentary - Major deviations from the UN Model Convention - Practice of Double Taxation Agreements - Multilateral instrument - Essential OECD guidelines/reports - Taxation of the digital economyAssessment methodsContinuous assessment Course-immanent examination typeTeaching methodsLecture, group work, self-study The course is partly held in English (OECD documents, etc.)LanguageGerman-English1.52OECD Transfer Prices SEOECD Transfer Prices SELector: Mag. Roland Macho, Mag. Florian Rosenberger2SWS4ECTSLecture contents- OECD Transfer Pricing Principles - Selection of methods, application of methods taking into account the current work on the BEPS project (Base Erosion and Profit Shifting), benchmarking - Documentation provisions (national, OECD master file concept) Profit adjustments national / international Dispute resolution (counter adjustments, mutual agreement procedures, arbitration procedures) - Relocation of functions (production, distribution, services, intellectual property) - (Digital) permanent establishments (determination and allocation of profits with special consideration of the OECD work on taxation of the digital economy) - Conflict prevention (horizontal monitoring - accompanying control, ICAP 2.0 [International Compliance Assurance Programme], Advance Ruling)Assessment methodsContinuous assessment 20 % presentation, 20 % participation, 30 % written elaboration, 30 % written testTeaching methodsE-learning, lecture - teaching discussion, case work and presentation in small groupsLanguageGerman24Organisational Development, HR Development and Leadership in the Digital Age ILVOrganisational Development, HR Development and Leadership in the Digital Age ILVLector: Dr. Friedrich Stanzel1.5SWS2ECTSLecture contentsAgainst the background of digital transformation processes, the course deals with the following topics: - Leadership of employees in times of virtual teams - Ethics and responsibility - Communication - Agile management - role/function above the person? - Talent management - Management v. leadership - Roles and responsibilities in digitization: a matter for the boss?Assessment methodsContinuous assessment Will be announced during the detailed development of the course.Teaching methodsLecture, literature study, discussion, practical application in self-studyLanguageGerman1.52Austrian Foreign Tax Law and Legal Comparisons SEAustrian Foreign Tax Law and Legal Comparisons SELector: Mag. Alexandra Dolezel, Mag. Norbert Roller2SWS4ECTSLecture contents- The work of the OECD in International Tax Law: From the adaptation of the standard on the exchange of information to the unified approach in the taxation of the digital economy - The work of the UN Tax Committee: The reception of the OECD standards and the global significance of the institution - The work of the EU in the field of direct taxation - Austrian tax policy decisionsAssessment methodsContinuous assessment 20 % presentation, 20 % participation, 30 % written elaboration, 30 % written testTeaching methodsE-learning, lecture - teaching discussion, case work and presentation in small groupsLanguageGerman24Topic Selection for the Master Thesis - Research Question SETopic Selection for the Master Thesis - Research Question SELector: Dr. Andrei Alexandru Bodis, Dr. Veronika Daurer, Mag. Alexandra Dolezel, Mag. Doris Hack, Dr. Eva-Maria Kerstinger, Mag. Erich Leopold, Dr. Erik Pinetz, LL.M., MSc, Mag. Gottfried Schellmann, Mag. Martin Schwaiger, Martin Setnicka, BA MA MSc PhD, Markus Stachna, BA MA, Beatrix Stieber, MA, Melanie Traindl, MSc, Laura loana Turcan, LL.M., Dr. Martin Vock, LLM, Robert Vojta, MA, Mag Christine Weinzierl1SWS2ECTSLecture contents- Discussion of the proposed topics for master theses of students - Formulation of a research question (operationalisation, formulation of objectives) - Analysis of research methodological approaches (instruments)Assessment methodsFinal exam Final examTeaching methodsLecture, group work, self-studyLanguageGerman12Business Reorganisation Tax Law ILVBusiness Reorganisation Tax Law ILVLector: Mag. Norbert Haferl, Mag. Josef Christian Kormesser3SWS5ECTSLecture contents- Introductory and in-depth treatment of Business Reorganisation Tax Law (mergers, conversions, contributions, associations, splitting, demergers) with selected focal points - Special areas with special consideration of practical problems and relevant case law (FFC, AC, CC)Assessment methodsContinuous assessment Permanent testing with final examTeaching methodsStudy of literature, lecture, group workLanguageGerman35VAT Law in the Single Market ILVVAT Law in the Single Market ILVLector: Mag. Gottfried Schellmann2.5SWS4ECTSLecture contents- VAT Law of the European Union - Current developments in VAT Law in the European Union - Current Case Law of the European Court of Justice on VAT Law - Basic Terms of VAT Law in EnglishAssessment methodsContinuous assessment Course-immanent examination typeTeaching methodsLecture, group work, self-studyLanguageGerman2.54
4. Semester LectureSWSECTSBig Data and Data Management ILVBig Data and Data Management ILV1SWS1ECTSLecture contentsThe course deals with the following topics: - Data Governance- Meaning and interpretation of Big Data - Data sources - Value in corporate management - Home tasks in the company - Data Lake - Identification of roles - Advanced Analytics- Development of Machine Learning - Strategy (data strategy, digitization, management, etc.) - Application examples of Predictive Analytics, Artificial Intelligence, etc. - Industry 4.0Assessment methodsContinuous assessment Will be announced during the detailed development of the course.Teaching methodsLecture, literature study, discussion, practical application in self-studyLanguageGerman11Digital Transformation Process ILVDigital Transformation Process ILV1SWS2ECTSLecture contentsThe course deals with the following topics: - Integration of the digital strategy into the corporate strategy - Recognising the need for digital transformation in the organisation - Initiating and designing digital transformation processesAssessment methodsContinuous assessment Will be announced during the detailed development of the course.Teaching methodsLecture, discussion, self-studyLanguageGerman12Digital Tool Box for Tax Managers ILVDigital Tool Box for Tax Managers ILV1SWS1ECTSLecture contentsThe course deals with the following topics: - Status quo of the solution approaches on the market including outlook - Overview of current application examples - Solution approaches for the implementation in accounting and the tax function - Cloud Computing- Tax Technology Solution - mass data analysis (VAT declaration tools, etc.), Tax ICS - Business Intelligence - AI Solutions - BotsAssessment methodsContinuous assessmentTeaching methodsLecture, literature study, discussion, self-studyLanguageGerman11Master Thesis MTMaster Thesis MT0SWS20ECTSLecture contentsWriting the Master thesisAssessment methodsContinuous assessment Master thesisTeaching methodsSeminarLanguageGerman020Master`s Examination APMaster`s Examination AP0SWS2ECTSLanguageGerman02Risk Analysis ILVRisk Analysis ILV1SWS2ECTSLecture contentsThe course deals with the following topics: - Basics of risk management - Corporate Governance & Compliance - Methods and tools in risk managementAssessment methodsContinuous assessment Will be announced during the detailed development of the course.Teaching methodsLecture, literature study, discussion, practical application in self-studyLanguageGerman12How to Write the Master Thesis SEHow to Write the Master Thesis SE1SWS2ECTSLecture contentsPresentation of individual sections or the status of the master thesis - Data collection and evaluation - Guidance regarding further work - Critical discussion and reflection of own and other's work as well as defending one's own research approach - Scientific theoretical approachesAssessment methodsContinuous assessment ProposalTeaching methodsLecture, group work, self-studyLanguageGerman12
> Dr. Friedrich Stanzel Head of Degree Program Tax Management T: +43 1 606 68 77-3701friedrich.stanzel@fh-campuswien.ac.at