Course content
- Exemption method and shareholder income tax
- Partnership modell and enterprise modell
- Going concern principles
- Asset sales vs. share sales
- Mergers/demergers and other restructuring
- Immigration and emigration
- Residence taxation
- Introduction to main topics in international taxation
- Alteration of tax assessment
- Surtax
The teaching in VAT law will in particular focus on the following topics:
- The fundamental principles of VAT law
- The right to deduct for input VAT
- The basis of calculaton for VAT
- The main exceptions and exemptions from VAT
- Imports and exports of goods and services
- The rules for withdrawal VAT
- Adjustment rules