4506573: Taxes

Qualifications

• • know the basics of business taxation and the national and international tax laws of the four German-speaking countries
  • understand the differences between the various tax systems of Liechtenstein, Germany, Austria and Switzerland
  • solve cross-border cases under consideration of the relevant legal provisions of the respective national tax law and the provisions of the tax treaties
  • calculate the tax burdens of national and legal persons in accordance with the respective national tax law and under consideration of tax treaties
  • identify the links of personal and objective tax liability of natural and legal persons in the four national tax jurisdictions
  • determine the application of the tax treaties
  • Solve cross-border case studies based on a schema
  • Evaluate the different tax burdens in accordance with the respective national tax law and under consideration of the tax treaties
• • know doctrine and administrative practice when interpreting tax laws
  • understand the steering mechanism and allocation effect of taxes and the intention of the legislator when imposing the provisions
  • Apply the provision of the respective national and international tax law as well as doctrine and administrative practice to case studies
  • Analyse the impact of different tax provisions
  • work on problems about the taxation of natural and legal persons by means of tax law and business taxation and discuss the cases from different perspectives
  • Evaluate the calculated tax burdens
• • Listen attentively to the letures and internalise points made by their fellow students.
  • Discuss the solutions of case studies and ask questions in unclear situations
  • Assess the solutions presented, evaluate them in relation to their own solution
  • Use the opportunity to find an independent solution for case studies and support eachother mutually in the correction process
  • stand up for and defend their own solution against criticism
• • No focus in this course