Master

Tax Management

part-time

 
 

Tax Management

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

    The application deadline will be announced here.

    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.

    Regulation for the admission of third country citizens (PDF 233 KB)

    Information for applicants with non-Austrian (school) certificates (PDF 145 KB)

    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

    Tax Theory and Business Management ILV
    2 SWS
    3 ECTS

    Tax Theory and Business Management ILV

    Lector: Mag. Günther Neugschwandtner

    2 SWS   3 ECTS

    Lecture contents

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

    Assessment methods

    Final exam
    Final exam

    Teaching methods

    Lecture, group work, self-study

    Language

    German

    Management Accounting & Corporate Management, Sustainable Corporate Governance SE
    1 SWS
    2 ECTS

    Management Accounting & Corporate Management, Sustainable Corporate Governance SE

    Lector: Dr. Katharina van Bakel-Auer

    1 SWS   2 ECTS

    Lecture 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 reporting

    Assessment methods

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

    Teaching methods

    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.

    Language

    German

    IFRS - International Financial Reporting Standards ILV
    2.5 SWS
    4 ECTS

    IFRS - International Financial Reporting Standards ILV

    Lector: ao Univ.-Prof. Dr. Mag. Michaela Schaffhauser-Linzatti

    2.5 SWS   4 ECTS

    Lecture contents

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

    Assessment methods

    Continuous 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 test

    Language

    German

    Integrated Case Studies under the Austrian Commercial Code (UGB) and Tax Law ILV
    1.5 SWS
    3 ECTS

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

    Lector: Florian Laure, MSc (WU), LL. B. (WU)

    1.5 SWS   3 ECTS

    Lecture contents

    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)

    Assessment methods

    Final exam
    Final exam

    Teaching methods

    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

    Language

    German

    Investment and Financial Accounting ILV
    2 SWS
    3 ECTS

    Investment and Financial Accounting ILV

    Lector: Mag. Reinhard Reschny

    2 SWS   3 ECTS

    Lecture 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 account

    Assessment methods

    Final exam
    Final exam

    Teaching methods

    Lecture, group work, self-study

    Language

    German

    Special Issues of Income Tax Law I VO
    1.5 SWS
    3 ECTS

    Special Issues of Income Tax Law I VO

    Lector: Dr. Alexandra Wild-Simhofer

    1.5 SWS   3 ECTS

    Lecture 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 aspects

    Assessment methods

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

    Teaching methods

    Lecture, group work, self-study

    Language

    German

    Special Issues of Fiscal and Commercial Criminal Law ILV
    1.5 SWS
    3 ECTS

    Special Issues of Fiscal and Commercial Criminal Law ILV

    Lector: MMag. Dr. Gerd Konezny

    1.5 SWS   3 ECTS

    Lecture contents

    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.

    Assessment methods

    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).

    Teaching methods

    Lecture, discussions, self-study

    Language

    German

    Special Issues of Corporate Tax Law ILV
    3 SWS
    4 ECTS

    Special Issues of Corporate Tax Law ILV

    Lector: Mag. Michael Schwarzinger

    3 SWS   4 ECTS

    Lecture contents

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

    Assessment methods

    Final exam
    Final exam

    Teaching methods

    Lecture, group work, self-study

    Language

    German

    Special Issues of Procedural Law ILV
    2 SWS
    3 ECTS

    Special Issues of Procedural Law ILV

    Lector: Dr. Christian Lenneis, KR Hannes Mitterer, Dr. Angela Stöger-Frank

    2 SWS   3 ECTS

    Lecture contents

    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.)

    Assessment methods

    Continuous assessment
    Final exam

    Teaching methods

    Lecture, group work, self-study

    Language

    German

    Special Issues of Wage-related Duties ILV
    1 SWS
    2 ECTS

    Special Issues of Wage-related Duties ILV

    Lector: Gerhard Braunsteiner, BA, Mag. Wolfgang Exl

    1 SWS   2 ECTS

    Lecture contents

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

    Assessment methods

    Continuous assessment
    Written exam
    Written preparation of a group work
    Presentation of the group work

    Teaching methods

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

    Language

    German

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

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

    Lector: Mag Christine Weinzierl

    1 SWS   2 ECTS

    Lecture contents

    Tax Law case studies

    Assessment methods

    Final exam
    written examination on the discussed case groups

    Teaching methods

    Case-oriented learning; group discussions; analysis, argumentation

    Language

    German

    Data Security VO
    1 SWS
    2 ECTS

    Data Security VO

    Lector: Dipl.-Ing. Mag. Andreas Tomek

    1 SWS   2 ECTS

    Lecture contents

    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

    Assessment methods

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

    Teaching methods

    Lecture, discussion, self-study

    Language

    German

    English for Tax Professionals 1 ILV
    1.5 SWS
    2 ECTS

    English for Tax Professionals 1 ILV

    Lector: Mag.a Sylvia Gutsjahr, Lawrie Moore-Walter, MBA, MA, Mag. Ingeborg Voller-Pfeifer

    1.5 SWS   2 ECTS

    Lecture 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 purposes

    Assessment methods

    Continuous 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 consolidation

    Language

    English

    Research Methods ILV
    1 SWS
    2 ECTS

    Research Methods ILV

    Lector: Dr. iur. Anton Geist, LL.M., Ing. Mag.(FH) Gottfried Hennig

    1 SWS   2 ECTS

    Lecture contents

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

    Assessment methods

    Continuous assessment
    Course-immanent examination type

    Teaching methods

    Lecture, group work, self-study

    Language

    German

    Non-profit Law VO
    1.5 SWS
    2 ECTS

    Non-profit Law VO

    Lector: Mag. Karin Bartalos

    1.5 SWS   2 ECTS

    Lecture 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 EStG

    Assessment methods

    Final exam
    Final exam

    Teaching methods

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

    Language

    German

    Consolidation ILV
    1 SWS
    2 ECTS

    Consolidation ILV

    Lector: Mag. Konrad Fuhrmann

    1 SWS   2 ECTS

    Lecture 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 consolidation

    Assessment methods

    Final exam
    Final exam

    Teaching methods

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

    Language

    German

    Scientific Writing SE
    1 SWS
    2 ECTS

    Scientific Writing SE

    Lector: Ing. Mag.(FH) Gottfried Hennig

    1 SWS   2 ECTS

    Lecture contents

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

    Assessment methods

    Continuous assessment
    Course-immanent examination type

    Teaching methods

    Lecture, group work, self-study

    Language

    German

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

    Special Issues of Income Tax Law II SE

    Lector: Dr. Alexandra Wild-Simhofer

    1 SWS   2 ECTS

    Lecture 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 aspects

    Assessment methods

    Continuous assessment
    Analysis and presentation of given topics
    Written examination at the end of the course

    Teaching methods

    Lecture, group work, self-study

    Language

    German

    Special Issues of National VAT Law ILV
    2.5 SWS
    3 ECTS

    Special Issues of National VAT Law ILV

    Lector: Mag. Mario Mayr, LL.M., Mag. Robert Pernegger

    2.5 SWS   3 ECTS

    Lecture 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 services

    Assessment methods

    Final exam
    Written examination

    Teaching methods

    Lecture, solving cases

    Language

    German

    European Union Law SE
    1 SWS
    2 ECTS

    European Union Law SE

    Lector: Dr. Franz Philipp Sutter

    1 SWS   2 ECTS

    Lecture contents

    Tax Law case studies related to European Union Law

    Assessment methods

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

    Teaching methods

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

    Language

    German

    Business and Company Law ILV
    1 SWS
    2 ECTS

    Business and Company Law ILV

    Lector: Hon.-Prof. DDr. Jörg Zehetner

    1 SWS   2 ECTS

    Lecture 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 aspects

    Assessment methods

    Final exam
    Final test

    Teaching methods

    Lecture, group work, self-study

    Language

    German

    Business Valuation ILV
    1.5 SWS
    3 ECTS

    Business Valuation ILV

    Lector: ao Univ.-Prof. Dr. Mag. Michaela Schaffhauser-Linzatti

    1.5 SWS   3 ECTS

    Lecture 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
    - CAPM

    Assessment methods

    Continuous 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 homework

    Language

    German

    Constitutional Law SE
    1 SWS
    2 ECTS

    Constitutional Law SE

    Lector: Mag. Daniel Pfau

    1 SWS   2 ECTS

    Lecture contents

    Tax Law case studies with reference to Constitutional Law

    Assessment methods

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

    Teaching methods

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

    Language

    German

    Transaction Taxes, Selected other Duties VO
    1 SWS
    2 ECTS

    Transaction Taxes, Selected other Duties VO

    Lector: Mag Christine Weinzierl

    1 SWS   2 ECTS

    Lecture contents

    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

    Assessment methods

    Final exam
    Final exam

    Teaching methods

    Integrated course

    Language

    German

    E-Government Applications VO
    1 SWS
    2 ECTS

    E-Government Applications VO

    Lector: Ing. DI(FH) Harald Schenner, CMC

    1 SWS   2 ECTS

    Lecture contents

    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.)

    Assessment methods

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

    Teaching methods

    Lecture, literature study, discussion, self-study

    Language

    German

    English for Tax Professionals II ILV
    2 SWS
    3 ECTS

    English for Tax Professionals II ILV

    Lector: Mag.a Sylvia Gutsjahr, Lawrie Moore-Walter, MBA, MA, Mag. Ingeborg Voller-Pfeifer

    2 SWS   3 ECTS

    Lecture 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 methods

    Continuous 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 consolidation

    Language

    English

    International Data Bases ILV
    2 SWS
    2 ECTS

    International Data Bases ILV

    Lector: Manfred Baschiera, Erwin Mantler

    2 SWS   2 ECTS

    Lecture contents

    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)
    - http://www.sec.gov/
    - http://www.royaltystat.com/
    - Searches in the European legal data base EUR-LexS
    - Searches in European economic and media data bases

    Assessment methods

    Continuous assessment
    Integrated course

    Teaching methods

    Lecture, literature study, discussion, self-study

    Language

    German

    OECD Guidelines and Model Tax Convention (incl. DTTs) SE
    1.5 SWS
    2 ECTS

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

    Lector: Mag. Florian Rosenberger

    1.5 SWS   2 ECTS

    Lecture 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 economy

    Assessment methods

    Continuous assessment
    Course-immanent examination type

    Teaching methods

    Lecture, group work, self-study
    The course is partly held in English (OECD documents, etc.)

    Language

    German-English

    OECD Transfer Prices SE
    2 SWS
    4 ECTS

    OECD Transfer Prices SE

    Lector: Mag. Roland Macho, Mag. Florian Rosenberger

    2 SWS   4 ECTS

    Lecture 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 methods

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

    Teaching methods

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

    Language

    German

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

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

    Lector: Dr. Friedrich Stanzel

    1.5 SWS   2 ECTS

    Lecture contents

    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?

    Assessment methods

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

    Teaching methods

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

    Language

    German

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

    Austrian Foreign Tax Law and Legal Comparisons SE

    Lector: Mag. Alexandra Dolezel, Mag. Norbert Roller

    2 SWS   4 ECTS

    Lecture 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 decisions

    Assessment methods

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

    Teaching methods

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

    Language

    German

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

    Topic Selection for the Master Thesis - Research Question SE

    Lector: Dr. Andrei Alexandru Bodis, Mag. Doris Hack, Dr. Eva-Maria Kerstinger, Dr. Erik Pinetz, LL.M., MSc, Mag. Gottfried Schellmann, Mag. Martin Schwaiger, Markus Stachna, BA MA, Beatrix Stieber, MA, Melanie Traindl, MSc, Laura loana Turcan, LL.M., Dr. Martin Vock, LLM, Robert Vojta, MA, Mag Christine Weinzierl, Dr. Alexandra Wild-Simhofer, Mag. Erich Wolf

    1 SWS   2 ECTS

    Lecture 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 methods

    Final exam
    Final exam

    Teaching methods

    Lecture, group work, self-study

    Language

    German

    Business Reorganisation Tax Law ILV
    3 SWS
    5 ECTS

    Business Reorganisation Tax Law ILV

    Lector: Mag. Norbert Haferl, Mag. Josef Christian Kormesser

    3 SWS   5 ECTS

    Lecture 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 methods

    Continuous assessment
    Permanent testing with final exam

    Teaching methods

    Study of literature, lecture, group work

    Language

    German

    VAT Law in the Single Market ILV
    2.5 SWS
    4 ECTS

    VAT Law in the Single Market ILV

    Lector: Mag. Gottfried Schellmann

    2.5 SWS   4 ECTS

    Lecture 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 English

    Assessment methods

    Continuous assessment
    Course-immanent examination type

    Teaching methods

    Lecture, group work, self-study

    Language

    German

    Big Data and Data Management ILV
    1 SWS
    1 ECTS

    Big Data and Data Management ILV

    Lector: Omer Marhosevic, MA, Johanna Rosenauer, BA

    1 SWS   1 ECTS

    Lecture contents

    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

    Assessment methods

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

    Teaching methods

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

    Language

    German

    Digital Transformation Process ILV
    1 SWS
    2 ECTS

    Digital Transformation Process ILV

    Lector: Hermann Madlberger, MBA MPA

    1 SWS   2 ECTS

    Lecture contents

    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

    Assessment methods

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

    Teaching methods

    Lecture, discussion, self-study

    Language

    German

    Digital Tool Box for Tax Managers ILV
    1 SWS
    1 ECTS

    Digital Tool Box for Tax Managers ILV

    Lector: Thomas Hapala, BA

    1 SWS   1 ECTS

    Lecture contents

    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

    Assessment methods

    Continuous assessment

    Teaching methods

    Lecture, literature study, discussion, self-study

    Language

    German

    Master Thesis MT
    0 SWS
    20 ECTS

    Master Thesis MT

    0 SWS   20 ECTS

    Lecture contents

    Writing the Master thesis

    Assessment methods

    Continuous assessment
    Master thesis

    Teaching methods

    Seminar

    Language

    German

    Master`s Examination AP
    0 SWS
    2 ECTS

    Master`s Examination AP

    0 SWS   2 ECTS

    Language

    German

    Risk Analysis ILV
    1 SWS
    2 ECTS

    Risk Analysis ILV

    Lector: Jakob Johannes Pötsch, MA, MBA

    1 SWS   2 ECTS

    Lecture contents

    The course deals with the following topics:
    - Basics of risk management
    - Corporate Governance & Compliance
    - Methods and tools in risk management

    Assessment methods

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

    Teaching methods

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

    Language

    German

    How to Write the Master Thesis SE
    1 SWS
    2 ECTS

    How to Write the Master Thesis SE

    1 SWS   2 ECTS

    Lecture contents

    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

    Assessment methods

    Continuous assessment
    Proposal

    Teaching methods

    Lecture, group work, self-study

    Language

    German

    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 professional fields and career opportunities are open to you. Find out where your path can lead 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


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        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!

        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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