Master's Degree Program

Tax Management

part-time

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.

Department
Administration, Economics, Security, Politics
Topic
Technologies

Highlights

  • Comprehensive insight into national, European and international tax law

  • Business Administration

  • Part-time, interdisciplinary and demand-oriented: Developed jointly with the Federal Ministry of Finance and the Academy of Tax Advisors and Certified Public Accountants

     

    Facts

    Final degree

    Master of Arts in Business (MA)

    Duration of course
    4 Semesters
    Organisational form
    part-time

    Tuition fee per semester

    € 363,361

    + ÖH premium + contribution2

    ECTS
    120 ECTS
    Language of instruction
    German

    Application Winter semester 2024/25

    01. April 2024 - 20. June 2024

    Study places

    20

    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)

    Before the studies

    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.

    Why you should study with us

    Excellent network

    You will build a sustainable network from day one of your studies.

    New ways of thinking

    We invite you to join us in linking topics and thinking in a completely new way.

    Selected teachers

    Decision-makers and experts in their field will teach you at our university.

    • Bachelor degree or similar qualification from an institute of higher education with a total of 180 ECTS credits
      For 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

    If no proof or only partial proof of 26 ECTS (see above) is provided, an exemption examination, which corresponds to the above list in terms of scope and content, must be taken before the admission procedure.

    The head of the degree program is responsible for the admission to the Master's degree program with the option of specifying credits to be submitted at a later date.

    • Equivalent certification from abroad
      Equivalence is determined by international agreements, validation or in individual cases a decision by the head of the academic section.

    To apply you will require the following documents:

    • Birth certificate
    • Proof of citizenship
    • proof of residence (for third country citizens)
    • Bachelor / diploma certificate or equivalent certificate from abroad
    • Other proof of admission requirements
    • letter of motivation
    • CV

    Please 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 admission procedure consists of a written test and an interview with the admission committee.

    • Procedure
      The 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. 
    • Criteria
      The 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.

    During the studies

    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.

    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.

    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

    Module Tax Procedural and Fiscal Criminal Law
    3.5 SWS
    6 ECTS
    Special Issues of Fiscal and Commercial Criminal Law | ILV

    Special Issues of Fiscal and Commercial Criminal Law | ILV

    1.5 SWS   3 ECTS

    Content

    Brief 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.

    Teaching method

    Lecture, discussions, self-study

    Examination

    Continuous 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).

    Literature

    Leitner/Brandl/Kert (Hrsg), Handbuch Finanzstrafrecht, 4. neubearbeitete Auflage

    Leukauf-Steininger, Strafgesetzbuch

    Seiler/Seiler, Finanzstrafgesetz, 3. Auflage

    Leitner, Tagungsbände zur Tagung Finanzstrafrecht

    Kert/Kodek, Das große Handbuch Wirtschaftsstrafrecht

    Tannert/Kotschnigg/Twardosz, Kommentar zum Finanzstrafrecht

    Teaching language

    Deutsch

    1.5 SWS
    3 ECTS
    Special Issues of Procedural Law | ILV

    Special Issues of Procedural Law | ILV

    2 SWS   3 ECTS

    Content

    In-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.)

    Teaching method

    Lecture, group work, self-study

    Examination

    Continuous assessment: Final exam

    Literature

    Doralt, Werner (Hrsg): Kodex Steuergesetze, 2022/23

    Tanzer, Michael / Unger, Peter: BAO 2020/2021. Einführung in das Recht der Bundesabgabenordnung, LexisNexis, 2021

    Ritz, Christoph: BAO, 7. Auflage, Linde Verlag, 2021

    Leitner, Roman / Plückhahn, Otto, Finanzstrafrecht kompakt, 5. Auflage, Linde Verlag 2020

    Althuber/Tanzer/Unger, BAO Handbuch, 1. Auflage, Verlag LexisNexis

    BAO: Stoll Kommentar - Digital First, LexisNexis, 2022

    Fischerlehner/Brennsteiner, Abgabenverfahren 3. Auflage, Manz 2021

    Teaching language

    Deutsch

    2 SWS
    3 ECTS
    Module Current other Duties
    1 SWS
    2 ECTS
    Special Issues of Wage-related Duties | ILV

    Special Issues of Wage-related Duties | ILV

    1 SWS   2 ECTS

    Content

    • Basics of Labour Law
    • Basics of Social Security Law
    • Basics of Wage Tax
    • Basics of International Tax Law

    Teaching method

    • Lecture
    • Discussion
    • Joint development of internal and external payroll accounting

    Examination

    Continuous assessment: Written exam

    Written preparation of a group work

    Presentation of the group work

    Literature

    Braunsteiner/Exl: Personalverrechnung leicht gemacht (LexisNexis)

    Doralt: Kodex Lohnsteuerrichtlinien (LindeVerlag)

    Wiesner/Grabner/Wanke: Einkommensteuergesetz 1988 (Manz Verlag)

    Blasina: Dienstnehmer – Freier Dienstnehmer – Werkvertrag (Verlag facultas.wuv)

    Müller: Reisekosten in der Praxis (Linde Verlag)

    Teaching language

    Deutsch

    1 SWS
    2 ECTS
    Module Digital Accounting 1, Management Accounting, Taxation
    5.5 SWS
    9 ECTS
    Tax Theory and Business Management | ILV

    Tax Theory and Business Management | ILV

    2 SWS   3 ECTS

    Content

    • Corporations from a business management perspective
    • Introduction to Tax Accounting Law
    • Group taxation
    • Private foundation

    Teaching method

    Lecture, group work, self-study

    Examination

    Final exam: Final exam

    Literature

    Foliensatz

    Weiterführende Literatur:

    Bertl et. al. (Hrsg.), Handbuch der österreichischen Steuerlehre, Band IV (Kap. 2.1, 2.2 und 2.4)

    Bertl et. al. (Hrsg.), Handbuch der österreichischen Steuerlehre, Band VI

    Doralt, Steuerrecht

    Doralt /Ruppe, Steuerrecht, Band I und II

    Unger/Vock, Casebook Steuerrecht

    Teaching language

    Deutsch

    2 SWS
    3 ECTS
    Management Accounting & Corporate Management, Sustainable Corporate Governance | SE

    Management Accounting & Corporate Management, Sustainable Corporate Governance | SE

    1 SWS   2 ECTS

    Content

    • 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 reporting

    Teaching method

    The 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.

    Examination

    Continuous assessment: Seminar work (in small groups) and presentation of the results

    Literature

    Egger, A./Winterheller, M. (2007): Kurzfristige Unternehmensplanung, 14. Auflage, Wien

    Losbichler/Eis/Engelbrechtsmüller: Handbuch der betriebswirtschaftlichen Kennzahlen, Key Performace Indicators für die erfolgreiche Steuerung von Unternehmen, 2015. Linde Verlag

    Colsman: Nachhaltigkeitscontrolling. Strategien, Ziele, Umsetzung. (2. Auflage). Wiesbaden: Springer

    Endenich, Christoph/Trapp Rouven: Nachhaltigkeitscontrolling in Klein- und Mittelunternehmen. In: Feldbauer-Durstmüller, Birgit/Mayr, Stefan (Hrsg.): Controlling – Aktuelle Entwicklungen und Herausforderungen. Digitalisierung, Nachhaltigkeit und Spezialaspekte. 2019. Wiesbaden: Springer. S. 229-246

    Teaching language

    Deutsch

    1 SWS
    2 ECTS
    IFRS - International Financial Reporting Standards | ILV

    IFRS - International Financial Reporting Standards | ILV

    2.5 SWS   4 ECTS

    Content

    • In-depth study of valuation methods according to IFRS
    • Application of valuation methods to selected assets, capital items and business transactions

    Teaching method

    • 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 test

    Examination

    Continuous assessment: Pretest 30%, participation 20%, final test 50%

    Literature

    Alexander, David  / Britton, Anne  / Jorissen, Ann  / Hoogendoorn, Martin / van Mourik, Carien: International Financial Reporting and Analysis, 8th edition, Cengage Learning EMEA

    Doralt, Werner (Hrsg.) KODEX Internationale Rechnungslegung IAS/IFRS - Texte 2019

    Kodex des Internationalen Rechts, aktuelle Auflage

    Aktuelle Unterlagen und Informationen in Moodle

    Teaching language

    Deutsch

    2.5 SWS
    4 ECTS
    Module Digital Accounting 2 and Tax Law
    1.5 SWS
    3 ECTS
    Integrated Case Studies under the Austrian Commercial Code (UGB) and Tax Law | ILV

    Integrated Case Studies under the Austrian Commercial Code (UGB) and Tax Law | ILV

    1.5 SWS   3 ECTS

    Content

    Preparation 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)

    Teaching method

    Integrated 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 script

    Examination

    Final exam: Final exam

    Literature

    Skriptum zur LV Integrierte Fallbeispiele nach UGB und Steuerrecht

    Doralt, Steuerrecht

    Doralt / Ruppe, Steuerrecht, Band I und II

    Bertl et. al. (Hrsg.), Handbuch der österreichischen Steuerlehre

    Teaching language

    Deutsch

    1.5 SWS
    3 ECTS
    Module Income Tax Law
    4.5 SWS
    7 ECTS
    Special Issues of Income Tax Law I | VO

    Special Issues of Income Tax Law I | VO

    1.5 SWS   3 ECTS

    Content

    • 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 aspects

    Teaching method

    Lecture, group work, self-study

    Examination

    Continuous assessment: Written examination at the end of the course and ongoing participation

    Literature

    Kodex Steuergesetze (jeweils aktuelle Auflage)

    Doralt/Ruppe, Grundriss des Österreichischen Steuerrechts Band I (12. Aufl.)

    Standardkommentare zum EStG (zB Doralt/Kirchmayr/Mayr/Zorn, EStG Kommentar; Jakom EStG-Kommentar)

    Teaching language

    Deutsch

    1.5 SWS
    3 ECTS
    Special Issues of Corporate Tax Law | ILV

    Special Issues of Corporate Tax Law | ILV

    3 SWS   4 ECTS

    Content

    • Group taxation
    • Personal tax liability
    • Investment income exemption
    • Additional taxation
    • Hybrid structures
    • Concealed distribution
    • Non-deductible expenses
    • Current developments in legislation and jurisdiction

    Teaching method

    Lecture, group work, self-study

    Examination

    Final exam: Final exam

    Literature

    Bücher:

    Doralt, Werner (Hrsg): Kodex Steuergesetze

    Doralt/Kirchmayr/Mayr/Zorn: Einkommensteuergesetz. Wien: facultas.wuv (Loseblatt)

    Hofstätter, Franz; Reichel, Kurt: Einkommensteuergesetz. Wien: LexisNexis (Loseblatt)

    Renner/Strimitzer/Vock (Hrsg.): Körperschaftsteuer. Wien: LexisNexis (Loseblatt)

    Baldauf, Anton; Kanduth-Kristen, Sabine; Laudacher, Marco; Lenneis, Christian; Marschner, Ernst: Jakom Einkommensteuergesetz 2014. Wien: Linde, 2014.

    Lang,/Schuch/Staringer (Hrsg.): Körperschaftsteuergesetz. Wien: Linde, 2009.

    Achatz/Kirchmayr, Körperschaftssteuergesetz, Facultas, Wien 2011

    Rauch, Thomas, Arbeitsrecht für Arbeitgeber, 13. Auflage, Wien: Linde Verlag 2014

    Knell, Alexandra, Praxisfragen des Arbeitsrechts, 1. Auflage, Wien: Linde Verlag 2012

     

    Fachzeitschriften:

    ASoK-Spezial Arbeitsrecht 2015, Wien: Linde Verlag

    Teaching language

    Deutsch

    3 SWS
    4 ECTS
    Module Investments and Financing
    2 SWS
    3 ECTS
    Investment and Financial Accounting | ILV

    Investment and Financial Accounting | ILV

    2 SWS   3 ECTS

    Content

    • 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 account

    Teaching method

    Lecture, group work, self-study

    Examination

    Final exam: Final exam

    Literature

    Bertl/Hirschler(Hrsg.), Handbuch der österreichischen Steuerlehre, Band 4: Investition, Finanzierung und Steuern

    Geyer, Alois / Hanke, Michael / Littich, Edith / Nettekoven, Michaela: Grundlagen der Finanzierung: verstehen - berechnen – entscheiden. Linde, 3. Auflage, 2009

    Wala/Kreidl/Haslehner, Investitionsrechnung und betriebliche Finanzierung

    Teaching language

    Deutsch

    2 SWS
    3 ECTS

    Module Tax Procedural and Fiscal Criminal Law
    1.5 SWS
    2 ECTS
    Non-profit Law | VO

    Non-profit Law | VO

    1.5 SWS   2 ECTS

    Content

    • 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 EStG

    Teaching method

    Presentation of the legal situation with practical examples and possibility for discussion

    Examination

    Final exam: Final exam

    Literature

    Baldauf, Anton / Renner, Bernhard /Wakounig, Marian: Die Besteuerung der Vereine, 10., aktualisierte Auflage, Wien: Linde Verlag 2012

    Teaching language

    Deutsch

    1.5 SWS
    2 ECTS
    Module Current other Duties
    2 SWS
    4 ECTS
    Current Developments in Tax Law Case Law such as Ecologisation of the Tax System, Transaction Taxes, Selected other Duties | VO

    Current Developments in Tax Law Case Law such as Ecologisation of the Tax System, Transaction Taxes, Selected other Duties | VO

    1 SWS   2 ECTS

    Content

    Tax Law case studies

    Teaching method

    Case-oriented learning; group discussions; analysis, argumentation

    Examination

    Final exam: written examination on the discussed case groups

    Literature

    ris.bka.gv.at/vwgh

    Teaching language

    Deutsch

    1 SWS
    2 ECTS
    Transaction Taxes, Selected other Duties | VO

    Transaction Taxes, Selected other Duties | VO

    1 SWS   2 ECTS

    Content

    Basics 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 issues

    Teaching method

    Integrated course

    Examination

    Final exam: Final exam

    Literature

    Doralt, Werner / Ruppe, Hans-Georg / Ehrke-Rabel, Tina: Steuerrecht II, 7. Auflage, Wien: Manz, 2014

    Bauer-Eder / Lang / Netzer / Proksch / Wiedermann, Gebühren, Verkehrssteuern, Bewertung, Wien, LexisNexis 2012

    Aigner, Dietmar: Verkehrssteuern und sonstige Abgaben, Skriptum der Akademie der Wirtschaftstreuhänder (Stand 10/2014)

    Arnold, Wolf-Dieter / Arnold, Nikolaus: Kommentar zum Grunderwerbsteuergesetz 1987, Loseblatt, 13. AUflage,  Wien 2014: LexisNexis

    Petritz / Petritz-Klar: Kommentar zum Grunderwerbsteuergesetz, 6. Auflage, Manz 2016

    Gaier, Richard: Gebühren und Verkehrsteuern, Wien: Manz, 2013

    Arnold, Wolf-Dieter / Arnold, Nikolaus: Rechtsgebühren, 9. Auflage, Wien: facultas 2011

    Petritz / Petritz-Klar / Bavenek-Weber, Gebührengesetz, 2. Lieferung, LexisNexis 2015

    Varro, Daniel: Stiftungseingangssteuer, Wien, Manz 2011

    Ludwig, Praxishandbuch Normverbrauchsabgabe, 3. Auflage, Wien: Linde 2014

    Grabner/Sarnthein, Praxishandbuch NoVA, Wien, LexisNexis 2009

    Bieber, Verbrauchsteuern in Österreich, LexisNexis, Wien 2011

    Bayer / Schwab, Verbrauchsteuern und Umweltabgaben, Wien, LexisNexis 2008

    Teaching language

    Deutsch

    1 SWS
    2 ECTS
    Module Digital Accounting 2 and Tax Law
    1 SWS
    2 ECTS
    Consolidation | ILV

    Consolidation | ILV

    1 SWS   2 ECTS

    Content

    • 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 consolidation

    Teaching method

    Integrated course; development of the topic in the form of practical case studies

    Examination

    Final exam: Final exam

    Literature

    Christian / Lüdenbach, IFRS Essentials (deutschsprachige Version), Abschnitte IAS 27, IAS 28, IFRS 3, IFRS 10 – 12

    Egger / Samer / Bertl, Der Jahresabschluss nach dem Unternehmensgesetzbuch, Band 2, Der Konzernabschluss

    Fröhlich, Konzernrechnungslegung kompakt

    Fröhlich, Praxis der Konzernrechnungslegung

    Teaching language

    Deutsch

    1 SWS
    2 ECTS
    Module E-Government, Data Protection, Corporate Governance
    1 SWS
    2 ECTS
    Data Security | VO

    Data Security | VO

    1 SWS   2 ECTS

    Content

    The 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 industry

    Teaching method

    Lecture, discussion, self-study

    Examination

    Continuous assessment: Will be announced during the detailed development of the course.

    Literature

    Eckert, Claudia: „IT-Sicherheit: Konzepte - Verfahren – Protokolle“. De Gruyter, 10. Auflage 2018

    Teaching language

    Deutsch

    1 SWS
    2 ECTS
    Module English for Tax Professionals
    1.5 SWS
    2 ECTS
    English for Tax Professionals 1 | ILV

    English for Tax Professionals 1 | ILV

    1.5 SWS   2 ECTS

    Content

    • 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 purposes

    Teaching method

    • 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 consolidation

    Examination

    Continuous assessment: Practical exercises

    Written test at the end of the semester

    Assignments (written, oral, audiovisual)

    Literature

    Mascul, Bill: Business Vocabulary in Use, Advanced, Cambridge University Press, Third Edition 2018

    Mascul, Bill: Business Vocabulary in Use, Intermediate, Cambridge University Press, Third Edition 2017

    Bailey, Stephen: Academic Writing, A Handbook for International Students, Routledge, Fifth Edition 2017

    Terra, Ben J.M., Wattel, Peter J.: European Tax Law, Wolters Kluwer Law and Business, 2018

    Woywode, Uwe: Wörterbuch Rechnungslegung und Steuern einschließlich wichtiger Rechts- und Finanzterminologie (Deutsch/Englisch, Englisch/Deutsch), PWC, Frankfurt 2000

    Hornby, AS: Oxford Advanced Learner´s Dictionary, Cornelsen, Tenth Edition 2020

     

    Fachzeitschriften:

    Englischsprachige aktuelle steuerrechtliche und betriebswirtschaftliche Fachzeitschriften

     

    Fachzeitschriften/Links:

    Bulletin for International Taxation: www.ibfd.org/IBFD-Products/Bulletin-International-Taxation-Journal

    European Commission: ec.europa.eu/info/index_en

    OECD Observer: www.oecdobserver.org/news/categoryfront.php/id/60/Taxation.html

    Global Tax News: www.tax-news.com/asp/newsGER.asp

    Teaching language

    Englisch

    1.5 SWS
    2 ECTS
    Module Income Tax Law
    1 SWS
    2 ECTS
    Special Issues of Income Tax Law II | SE

    Special Issues of Income Tax Law II | SE

    1 SWS   2 ECTS

    Content

    • 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 aspects

    Teaching method

    Lecture, group work, self-study

    Examination

    Continuous assessment: Analysis and presentation of given topics

    Written examination at the end of the course

    Literature

    Kodex Steuergesetze (jeweils aktuelle Auflage)

    Doralt/Ruppe, Grundriss des Österreichischen Steuerrechts Band I (12. Aufl.)

    Standardkommentare zum EStG (zB Doralt/Kirchmayr/Mayr/Zorn, EStG Kommentar; Jakom EStG-Kommentar)

    Teaching language

    Deutsch

    1 SWS
    2 ECTS
    Module Investments and Financing
    1.5 SWS
    3 ECTS
    Business Valuation | ILV

    Business Valuation | ILV

    1.5 SWS   3 ECTS

    Content

    • 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
      • CAPM

    Teaching method

    • 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 homework

    Examination

    Continuous assessment: Pretest: 30%, Participation: 30%, Assignment: 40%

    Literature

    Aschauer, Ewald / Purtscher, Victor: Einführung in die Unternehmensbewertung, Wien, aktuelle Auflage

    Ballwieser, Wolfgang: Unternehmensbewertung, aktuelle Auflage

    Aktuelle Informationen und Unterlagen in Moodle

    Teaching language

    Deutsch

    1.5 SWS
    3 ECTS
    Module Public Law
    2 SWS
    4 ECTS
    European Union Law | SE

    European Union Law | SE

    1 SWS   2 ECTS

    Content

    Tax Law case studies related to European Union Law

    Teaching method

    Case-oriented learning; group discussions; analysis, presentation, argumentation

    Examination

    Continuous assessment: Short presentations followed by a technical discussion and concluding short test

    Literature

    Öhlinger/Potacs, EU-Recht und staatliches Recht, LexisNexis

    Teaching language

    Deutsch

    1 SWS
    2 ECTS
    Constitutional Law | SE

    Constitutional Law | SE

    1 SWS   2 ECTS

    Content

    Tax Law case studies with reference to Constitutional Law

    Teaching method

    Case-oriented learning; group discussions; analysis, presentation, argumentation

    Examination

    Continuous assessment: Short presentations followed by a technical discussion and final short test

    Literature

    Öhlinger/Eberhard, Verfassungsrecht, 13. überarbeitete Auflage, facultas, (insb Kap III [Die Grundprinzipien der österr Bundesverfassung]; Kap VIII [Die demokratische Republik], 1.3; 4.6.1; Kap IX [Der Rechtsstaat], 1 und 3; Kap XI. [Verfassungsgerichtsbarkeit], 1; 2.3 und 2.4

     

    Teaching language

    Deutsch

    1 SWS
    2 ECTS
    Module Business Reorganisation Law
    1 SWS
    2 ECTS
    Business and Company Law | ILV

    Business and Company Law | ILV

    1 SWS   2 ECTS

    Content

    • 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 aspects

    Teaching method

    Lecture, group work, self-study

    Examination

    Final exam: Final test

    Literature

    Schummer, Gerhard: Personengesellschaften, Verlag LexisNexis ARD Orac (skriptum), 8. Auflage, Wien 2013

    Mader, Peter: Kapitalgesellschaften, Verlag LexisNexis ARD Orac (skriptum), 8. Auflage, Wien 2013

    Rieder, Bernhard / Huemer, Doris: Gesellschaftsrecht, facultas.wuv, 2. Auflage, Wien, 2011.

    Zur Vertiefung:

    Wundsam, Walter / Zöchling, Hans / Huber, Paul / Kuhn, Wolfgang: UmgrStG online – Handkommentar zum Umgründungssteuergesetz, , Verlag Manz, Wien 2015

    Teaching language

    Deutsch

    1 SWS
    2 ECTS
    Module VAT Law
    2.5 SWS
    3 ECTS
    Special Issues of National VAT Law | ILV

    Special Issues of National VAT Law | ILV

    2.5 SWS   3 ECTS

    Content

    • 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 services

    Teaching method

    Lecture, solving cases

    Examination

    Final exam: Written examination

    Literature

    Doralt (Hrsg), Kodex Steuergesetze, Linde Verlag

    Berger/Bürgler/Kanduth-Kristen/ Wakounig (Hrsg), UStG-ON, 3. Auflage, Manz

    Mayr/Ungericht, UStG, 4. Auflage, Manz

    Melhardt, USt-Handbuch 2020, Linde Verlag

    Melhardt/Tumpel, Umsatzsteuergesetz, 2. Auflage, Linde Verlag

    Pernegger, Umsatzsteuer für die die betriebliche Praxis, 3. Auflage Linde Verlag

    Ruppe/Achatz, Umsatzsteuergesetz, 5. Auflage, Verlag Österreich

    SWK, Steuer- und Wirtschaftskartei, Linde Verlag

    ÖStZ, Österreichische Steuerzeitung, LexisNexis

    taxlex, Zeitschrift für Steuer und Beratung, Manz

    Teaching language

    Deutsch

    2.5 SWS
    3 ECTS
    Module Scientific Working
    2 SWS
    4 ECTS
    Research Methods | ILV

    Research Methods | ILV

    1 SWS   2 ECTS

    Content

    • Scientific research in national and international databases and libraries
    • Scientific texts and parameters for their publication

    Teaching method

    Lecture, group work, self-study

    Examination

    Continuous assessment: Course-immanent examination type

    Literature

    Kerschner, Wissenschaftliche Arbeitstechnik und Methodenlehre für Juristen, 6. Auflage 2014 (Facultas Verlag; 978-3-7089-1059-8)

    Dax/Hopf, AZR - Abkürzungs- und Zitierregeln der österreichischen Rechtssprache und europarechtlicher Rechtsquellen, 7. Auflage 2012 (Manz Verlag; 978-3-214-06199-9)

    Bydlinski, Grundzüge der juristischen Methodenlehre, 2. Auflage 2011 (UTB Verlag; 978-3-8252-3659-5)

    Konrath, SchreibGuide Jus, 3. Auflage 2013 (Manz Verlag; 978-3-214-00456-9)

    Bacher/Raltchev, Schreiben und Recherchieren für Juristen, 1. Auflage 2012 (Verlag Helbing & Lichtenhahn; 978-3-7190-3305-7)

    Keiler/Bezemek, leg cit3, 3. Auflage 2014 (Verlag Österreich; 978-3-7046-6258-3)

    Teaching language

    Deutsch

    1 SWS
    2 ECTS
    Scientific Writing  | SE

    Scientific Writing  | SE

    1 SWS   2 ECTS

    Content

    • Discussion of legal methodology & repetition of legal quotations
    • Style criticism using examples from law, judicature and literature

    Teaching method

    Lecture, group work, self-study

    Examination

    Continuous assessment: Course-immanent examination type

    Literature

    Kerschner, Wissenschaftliche Arbeitstechnik und Methodenlehre für Juristen, 6. Auflage 2014 (Facultas Verlag; 978-3-7089-1059-8)

    Dax/Hopf, AZR - Abkürzungs- und Zitierregeln der österreichischen Rechtssprache und europarechtlicher Rechtsquellen, 7. Auflage 2012 (Manz Verlag; 978-3-214-06199-9)

    Bydlinski, Grundzüge der juristischen Methodenlehre, 2. Auflage 2011 (UTB Verlag; 978-3-8252-3659-5)

    Konrath, SchreibGuide Jus, 3. Auflage 2013 (Manz Verlag; 978-3-214-00456-9)

    Bacher/Raltchev, Schreiben und Recherchieren für Juristen, 1. Auflage 2012 (Verlag Helbing & Lichtenhahn; 978-3-7190-3305-7)

    Keiler/Bezemek, leg cit3, 3. Auflage 2014 (Verlag Österreich; 978-3-7046-6258-3)

    Teaching language

    Deutsch

    1 SWS
    2 ECTS

    Module Digital Transformation
    1.5 SWS
    2 ECTS
    Organisational Development, HR Development and Leadership in the Digital Age | ILV

    Organisational Development, HR Development and Leadership in the Digital Age | ILV

    1.5 SWS   2 ECTS

    Content

    Against 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?

    Teaching method

    Lecture, literature study, discussion, practical application in self-study

    Examination

    Continuous assessment: Will be announced during the detailed development of the course.

    Literature

    Wird im Zuge der Detailausarbeitung der LV bekanntgegeben.

    Teaching language

    Deutsch

    1.5 SWS
    2 ECTS
    Module E-Government, Data Protection, Corporate Governance
    3 SWS
    4 ECTS
    E-Government Applications | VO

    E-Government Applications | VO

    1 SWS   2 ECTS

    Content

    The 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.)

    Teaching method

    Lecture, literature study, discussion, self-study

    Examination

    Continuous assessment: Will be announced during the detailed development of the course.

    Literature

    Wird im Zuge der Detailausarbeitung der LV bekanntgegeben.

    Teaching language

    Deutsch

    1 SWS
    2 ECTS
    International Data Bases | ILV

    International Data Bases | ILV

    2 SWS   2 ECTS

    Content

    The 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)

    Teaching method

    Lecture, literature study, discussion, self-study

    Examination

    Continuous assessment: Integrated course

    Literature

    Wird im Zuge der Detailausarbeitung der LV bekanntgegeben.

    Teaching language

    Deutsch

    2 SWS
    2 ECTS
    Module English for Tax Professionals
    2 SWS
    3 ECTS
    English for Tax Professionals II | ILV

    English for Tax Professionals II | ILV

    2 SWS   3 ECTS

    Content

    • 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)

    Teaching method

    • 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 consolidation

    Examination

    Continuous assessment: Practical exercises

    Written revision at the beginning of the semester

    Presentations

    Assignments (written, oral, audiovisual)

    Literature

    IIA – Standards für interne Revisionen

    IIA – Code of Ethics

    IIA – IPPF („Handbuch IR“)

    COSO – Enterprise in Risk Management

    Denk, Robert / Exner-Merkelt, Karin / Ruthner, Raoul: Corporate Risk Management - Unternehmensweites Risikomanagement als Führungsaufgabe, 2., überarbeitete und erweiterte Ausgabe, Linde International, 2008

    Mascul, Bill: Business Vocabulary in Use, Advanced, Cambridge University Press, Third Edition 2018

    Mascul, Bill: Business Vocabulary in Use, Intermediate, Cambridge University Press, Third Edition 2017

    Bailey, Stephen: Academic Writing, A Handbook for International Students, Routledge, Fifth Edition 2017

    Terra, Ben J.M., Wattel, Peter J.: European Tax Law, Wolters Kluwer Law and Business, 2018

    Woywode, Uwe: Wörterbuch Rechnungslegung und Steuern einschließlich wichtiger Rechts- und Finanzterminologie (Deutsch/Englisch, Englisch/Deutsch), PWC, Frankfurt 2000

    Hornby, AS: Oxford Advanced Learner´s Dictionary, Cornelsen, Tenth Edition 2020

     

    Fachzeitschriften:

    Englischsprachige aktuelle steuerrechtliche und betriebswirtschaftliche Fachzeitschriften

     

    Fachzeitschriften/Links:

    Bulletin for International Taxation: www.ibfd.org/IBFD-Products/Bulletin-International-Taxation-Journal

    OECD Observer: www.oecdobserver.org/news/categoryfront.php/id/60/Taxation.html

    Global Tax News: www.tax-news.com/asp/newsGER.asp

    Teaching language

    Englisch

    2 SWS
    3 ECTS
    Module International Tax Law
    5.5 SWS
    10 ECTS
    OECD Guidelines and Model Tax Convention (incl. DTTs) | SE

    OECD Guidelines and Model Tax Convention (incl. DTTs) | SE

    1.5 SWS   2 ECTS

    Content

    • 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 economy

    Teaching method

    Lecture, group work, self-study

    The course is partly held in English (OECD documents, etc.)

    Examination

    Continuous assessment: Course-immanent examination type

    Literature

    OECD-Musterabkommen und OECD-Musterkommentar

    OECD-Guidelines/-Reports (online via OECD-Website)

    Doppelbesteuerungsabkommen (DBA) via BMF-Website (https://www.bmf.gv.at/themen/steuern/internationales-steuerrecht/doppelbesteuerungsabkommen.html)

    Schmidjell-Dommes, Internationales Steuerrecht, Lexis Nexis, aktuelle Auflage (dzt. 6. Auflage, 2020)

    Bendlinger/Kanduth-Kristen/Kofler/Rosenberger, Internationales Steuerrecht, Lexis Nexis, aktuelle Auflage (dzt. 2. Auflage, 2019)

    Aigner/Kofler/Tumpel (Hrsg), DBA - Doppelbesteuerungsabkommen - Kommentar, Linde Verlag, aktuelle Auflage (dzt. 2. Auflage, 2019)

    Lang, Introduction to the Law of Double Taxation Conventions, Linde Verlag, aktuelle Auflage (dzt. 3. Auflage, 2021)

    Teaching language

    Deutsch-Englisch

    1.5 SWS
    2 ECTS
    OECD Transfer Prices | SE

    OECD Transfer Prices | SE

    2 SWS   4 ECTS

    Content

    • 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)

    Teaching method

    E-learning, lecture - teaching discussion, case work and presentation in small groups

    Examination

    Continuous assessment: 20 % presentation, 20 % participation, 30 % written elaboration, 30 % written test

    Literature

    Fachbücher:

    OECD-Verrechnungspreisguidelines in aktueller Fassung (http://oecd.org/tax/)

    Österreichische Verrechnungspreisrichtlinien in aktueller Fassung

    Verrechnungspreisdokumentationsgesetz und Durchführungsverordnung

    Kodex Doppelbesteuerungsabkommen, aktuelle Auflage, Lindeverlag;

    Kodex Verrechnungspreise, aktuelle Auflage, Linde Verlag

    Brandl Rainer / Macho Roland / Schrottmeyer Norbert / Vock Martin: Begleitende Kontrolle, SWK-Spezial, Wien: Linde  Verlag 2018

    Damböck Andreas / Macho Roland / Schrottmeyer Norbert / Steiner Gerhard: Verrechnungspreisdokumentationspflichten, 3. Auflage, Wien: Linde Verlag, 2022

    Gottholmseder Georg / Schröger Matthias, Grundlagen der Verrechnungspreise, Wien, Lexis Nexis 2017

    Macho Roland / Steiner Gerhard / Spensberger Erich: Verrechnungspreise kompakt, Transfer Pricing in der Gestaltungs- und Prüfungspraxis, 4. Auflage, Wien: Linde Verlag, 2023

    Macho Roland / Steiner Gerhard / Spensberger Erich: Case Studies – Verrechnungspreise kompakt, 3. Auflage, Wien: Linde Verlag, 2021

    Müller Eduard / Woischitzschläger Hubert / Zöchling Hans: Co-operative Tax Compliance in Österreich, Wien: Linde Verlag 2019

    Rosar Werner / Rosenberger Florian (Hrsg), Handbuch Verrechnungspreise, 3. Auflage, Linde Verlag, 2022

    Rosenberger, in Aigner/Kofler/Tumpel, DBA Art 9 (aktuelle Auflage; Linde); ODER Rosenberger, in Bendlinger/Kanduth-Kristen/Kofler/Rosenberger, Internationales Steuerrecht, Teil 4 Verrechnungspreise (aktuelle Auflage; Lexis Nexis)

    Vögele Alexander / Borstell Thomas / Engler Gerhard: Verrechnungspreise, 5. Auflage, München: Verlag C.H. Beck

     

    Fachzeitschriften:

    SWI – Steuer und Wirtschaft International, Lindeverlag

    TPI – Transfer Pricing International, Lindeverlag

    Teaching language

    Deutsch

    2 SWS
    4 ECTS
    Austrian Foreign Tax Law and Legal Comparisons  | SE

    Austrian Foreign Tax Law and Legal Comparisons  | SE

    2 SWS   4 ECTS

    Content

    • 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 decisions

    Teaching method

    E-learning, lecture - teaching discussion, case work and presentation in small groups

    Examination

    Continuous assessment: 20 % presentation, 20 % participation, 30 % written elaboration, 30 % written test

    Literature

    Fachbücher:

    Kodex Doppelbesteuerungsabkommen, aktuelle Auflage, Lindeverlag;

    Aigner/Kofler/Tumpel (Hrsg), DBA - Doppelbesteuerungsabkommen - Kommentar, Linde Verlag, aktuelle Auflage (dzt. 2. Auflage, 2019)

    Schmidjell-Dommes, Internationales Steuerrecht, Lexis Nexis, aktuelle Auflage (dzt. 5. Auflage, 2017)

    Petruzzi/Spies, Tax Policy Challenges in the 21st Century

    United Nations Handbook in Selected Issues in Protecting the Tax Base (Second Edition)

     

    Aktuelle Publikationen internationaler Organisationen:

    OECD: www.oecd.org/tax/

    United Nations: www.un.org/esa/ffd/ffd-follow-up/tax-committee.html

     

    Fachzeitschriften:

    SWI – Steuer und Wirtschaft International, Lindeverlag

    TPI – Transfer Pricing International, Lindeverlag

    Intertax - WoltersKluwer

    Teaching language

    Deutsch

    2 SWS
    4 ECTS
    Module Master Thesis
    1 SWS
    2 ECTS
    Topic Selection for the Master Thesis - Research Question | SE

    Topic Selection for the Master Thesis - Research Question | SE

    1 SWS   2 ECTS

    Content

    • 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)

    Teaching method

    Lecture, group work, self-study

    Examination

    Final exam: Final exam

    Literature

    Bosch, Karl: Elementare Einführung in die Angewandte Statistik – Mit Aufgaben und Lösungen. Wiesbaden: Vieweg, 2005.

    Bansch, Axel: Wissenschaftliches Arbeiten. Seminar- und Diplomarbeiten. Oldenbourg Wissenschaftsverlag, 2003.

    Karmasin, Matthias / Ribing, Rainer: Die Gestaltung wissenschaftlicher Arbeiten: Ein Leitfaden für Seminararbeiten, Bachelor-, Master- und Magisterarbeiten, Diplomarbeiten und Dissertationen. Stuttgart: UTB, 2008.

    Kruse, Otto: Keine Angst vor dem leeren Blatt. Ohne Schreibblockaden durchs Studium. Frankfurt/New York: Campus Verlag, 2000.

    Teaching language

    Deutsch

    1 SWS
    2 ECTS
    Module Business Reorganisation Law
    3 SWS
    5 ECTS
    Business Reorganisation Tax Law | ILV

    Business Reorganisation Tax Law | ILV

    3 SWS   5 ECTS

    Content

    • 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)

    Teaching method

    Study of literature, lecture, group work

    Examination

    Continuous assessment: Permanent testing with final exam

    Literature

    Walter, Thomas: Umgründungssteuerrecht – Ein systematischer Grundriss, facultas.wuv, jeweils aktuelle Auflage, Wien.

    Wiesner/Hirschler/Mayr: Handbuch der Umgründungen, Band 1-3, Lexis 360 – Lexis Nexis

    Jann, Umgründungen im Steuerrecht, Lexis 360 – Lexis Nexis

    Wundsam, Walter / Zöchling, Hans / Huber, Paul / Kuhn, Wolfgang: UmgrStG online – Handkommentar zum Umgründungssteuergesetz, Verlag Manz, Wien 2015

    Kalss, Susanne / Nowotny, Christian / Schauer, Martin: Österreichisches Gesellschaftsrecht, Verlag Manz, Wien 2009

    Kalss, Susanne: Verschmelzung – Spaltung – Umwandlung, Verlag Manz, Wien 2010

    Teaching language

    Deutsch

    3 SWS
    5 ECTS
    Module VAT Law
    2.5 SWS
    4 ECTS
    VAT Law in the Single Market | ILV

    VAT Law in the Single Market | ILV

    2.5 SWS   4 ECTS

    Content

    • 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 English

    Teaching method

    Lecture, group work, self-study

    Examination

    Continuous assessment: Course-immanent examination type

    Literature

    Bücher:

    Doralt, Werner (Hrsg): Kodex Steuergesetze

    Berger, Wolfgang / Bürgler, Christian / Kanduth-Kristen, Sabine / Wakounig, Marian: UStG-ON-Kommentar, Wien: Manz; (2015)

    Melhardt, Stefan: USt-Handbuch 2014, Wien: Linde Verlag

    Melhardt, Stefan / Tumpel, Michael: Umsatzsteuergesetz - Kommentar. Wien: Linde Verlag; 1. Auflage, 2012: 1

    Pernegger, Robert, Umsatzsteuer für die die betriebliche Praxis, 2. Auflage, Wien: Linde Verlag 2011

    Fachzeitschriften:

    SWK, Steuer- und Wirtschaftskartei, Wien: Linde Verlag

    ÖStZ, Österreichische Steuerzeitung, Wien: LexisNexis

    taxlex, Zeitschrift für Steuer und Beratung, Manz

    Terra/Kajus European VAT Directives

    Lernprogramme:

    VAT eLearning course

    ec.europa.eu/taxation_customs/common/elearning/vat/index_en.htm

    Teaching language

    Deutsch

    2.5 SWS
    4 ECTS

    Module Digital Transformation
    4 SWS
    6 ECTS
    Big Data and Data Management | ILV

    Big Data and Data Management | ILV

    1 SWS   1 ECTS

    Content

    The 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 4.0

    Teaching method

    Lecture, literature study, discussion, practical application in self-study

    Examination

    Continuous assessment: Will be announced during the detailed development of the course.

    Literature

    Gleich, R., Grönke K.(HrsG): Strategische Unternehmensführung mit Advanced Analytics: Neue Möglichkeiten von Big Data für Planung und Analyse erkennen und Nutzen, 2017

    Kaeser/Tobai, IT-Tax-Revolution - Datenmanagement, Prozessoptimierung und Künstliche Intelligenz, in Ballwieser/Hey/Mellinghoff/Merz (Hrsg), Tax Technology (2018) 1–2.

    Martinetz/Maringele, Legal Tech und Recht: Künstliche Intelligenz zwischen Vorfreude und Skepsis. Künstliche Intelligenz in Form von Legal Tech in der Rechtsbranche, AnwBl 2018, 294–296.

    Daugherty, P., Wilson, J.: Human + Machine. Künstliche Intelligenz und die Zukunft der Arbeit, , 2018.

    Drucker, P.: Innovation and Entrepreneurship. 2015.

    Teaching language

    Deutsch

    1 SWS
    1 ECTS
    Digital Transformation Process | ILV

    Digital Transformation Process | ILV

    1 SWS   2 ECTS

    Content

    The 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 processes

    Teaching method

    Lecture, discussion, self-study

    Examination

    Continuous assessment: Will be announced during the detailed development of the course.

    Literature

    Wird im Zuge der Detailausarbeitung der LV bekanntgegeben.

    Teaching language

    Deutsch

    1 SWS
    2 ECTS
    Digital Tool Box for Tax Managers | ILV

    Digital Tool Box for Tax Managers | ILV

    1 SWS   1 ECTS

    Content

    The 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
      • Bots

    Teaching method

    Lecture, literature study, discussion, self-study

    Examination

    Continuous assessment

    Literature

    Wird im Zuge der Detailausarbeitung der LV bekanntgegeben.

    Teaching language

    Deutsch

    1 SWS
    1 ECTS
    Risk Analysis | ILV

    Risk Analysis | ILV

    1 SWS   2 ECTS

    Content

    The course deals with the following topics:

    • Basics of risk management
    • Corporate Governance & Compliance
    • Methods and tools in risk management

    Teaching method

    Lecture, literature study, discussion, practical application in self-study

    Examination

    Continuous assessment: Will be announced during the detailed development of the course.

    Literature

    Wird im Zuge der Detailausarbeitung der LV bekanntgegeben.

    Teaching language

    Deutsch

    1 SWS
    2 ECTS
    Module Master Thesis
    1 SWS
    22 ECTS
    Master Thesis | MT

    Master Thesis | MT

    0 SWS   20 ECTS

    Content

    Writing the Master thesis

    Teaching method

    Seminar

    Examination

    Continuous assessment: Master thesis

    Literature

    Bücher:

    Bosch, Karl: Elementare Einführung in die Angewandte Statistik – Mit Aufgaben und Lösungen. Wiesbaden: Vieweg, 2005.

    Bansch, Axel: Wissenschaftliches Arbeiten. Seminar- und Diplomarbeiten. Oldenbourg Wissenschaftsverlag, 2003.

    Karmasin, Matthias / Ribing, Rainer: Die Gestaltung wissenschaftlicher Arbeiten: Ein Leitfaden für Seminararbeiten, Bachelor-, Master- und Magisterarbeiten, Diplomarbeiten und Dissertationen. Stuttgart: UTB, 2008

    Kruse, Otto: Keine Angst vor dem leeren Blatt. Ohne Schreibblockaden durchs Studium. Frankfurt/New York: Campus Verlag, 2000.

     

    Fachzeitschriften:

    Abhängig vom gewählten Masterarbeitsthema

    Teaching language

    Deutsch

    20 ECTS
    How to Write the Master Thesis | SE

    How to Write the Master Thesis | SE

    1 SWS   2 ECTS

    Content

    Presentation 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 approaches

    Teaching method

    Lecture, group work, self-study

    Examination

    Continuous assessment: Proposal

    Literature

    Bücher:

    Bosch, Karl: Elementare Einführung in die Angewandte Statistik – Mit Aufgaben und Lösungen. Wiesbaden: Vieweg, 2005.

    Bansch, Axel: Wissenschaftliches Arbeiten. Seminar- und Diplomarbeiten. Oldenbourg Wissenschaftsverlag, 2003.

    Karmasin, Matthias / Ribing, Rainer: Die Gestaltung wissenschaftlicher Arbeiten: Ein Leitfaden für Seminararbeiten, Bachelor-, Master- und Magisterarbeiten, Diplomarbeiten und Dissertationen. Stuttgart: UTB, 2008

    Kruse, Otto: Keine Angst vor dem leeren Blatt. Ohne Schreibblockaden durchs Studium. Frankfurt/New York: Campus Verlag, 2000.

     

    Fachzeitschriften:

    Abhängig vom gewählten Masterarbeitsthema

    Teaching language

    Deutsch

    1 SWS
    2 ECTS
    Module Master`s Examination
    2 ECTS
    Master`s Examination | AP

    Master`s Examination | AP

    0 SWS   2 ECTS

    Examination

    Module exam

    Teaching language

    Deutsch

    2 ECTS

    Number of teaching weeks
    18 per semester.

    Times
    every 14 days, in blocks, Fri. and Sat.


    After graduation

    As a graduate of this program, a wide range of occupational fields and career opportunities are open to you. Find out here where your path can take you.

    The Master degree will qualify you to assume managerial responsibilities in various fields:

    • Financial administration

    • Certified public accountant chambers

    • Accounting departments of major companies

      • EU institutions and international organizations

      • Local authorities and their subsidiaries

      • Companies and interest groups


        Studying made easy

        Bücher mit Geld
        Funding & Scholarships

        More information here

        >
        Hände zeigen auf Weltkarte
        Time abroad

        Expertise, language skills, broadening horizons

        >
        Fish jumps out of fishbowl into another fishbowl
        Open Lectures

        Find out more, in German

        >
        Books and laptop
        Center for academic writing
        >
        Intensive German course
        >
        EICC
        >
        Doctoral Service
        >
        Validation
        >
        Accessibility
        >
        queer @ FH Campus Wien
        >

        Networking with graduates and organizations

        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!

        Contact

        Head of Degree Program

        Secretary's office

        Susanne Kunst
        Yasemin Morkoc
        Mag. Sandra Schmalz, BSc

        Favoritenstraße 226, A.1.12
        1100 Wien
        +43 1 606 68 77-3700
        +43 1 606 68 77-3809
        taxmanagement@fh-campuswien.ac.at

        Map Main Campus Favoriten (Google Maps)

        Office hours
        Tue to Thu, 8.30 a.m.-12.00 p.m.
        Friday, 8.30 a.m.-3.00 p.m.

         

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