Successfully passed module "Preliminary Study"

Modul 1 widmet sich der Einführung in die Steuersysteme sowie in das nationale und internationale Steuerrecht der vier deutschsprachigen Länder Liechtenstein, Deutschland, Österreich und Schweiz. Im Fokus steht die Besteuerung natürlicher Personen auf der Basis des geltenden Steuerrechts unter Be-rücksichtigung allfälliger Steuerreformen. Die jeweils gewonnenen Erkenntnisse werden anhand konkre-ter Fallbeispiele vertieft. In grenzüberschreitenden Fallstudien erfolgt zudem die Auseinandersetzung mit den Themen der Abgrenzung und Bestimmung nationaler Besteuerungsansprüche, der persönlichen Einkommens- und Vermögenszuordnung und der Lösung grenzüberschreitender Doppelbesteuerungs-probleme durch unilaterale Massnahmen sowie unter Einbeziehung aktueller Entscheidungen der Rechtsprechung.

schriftliche Prüfung

Modul 3 befasst sich mit der internationalen Steuerpolitik sowie va auch mit der internationalen Steuerkooperation in Form von Doppelbesteuerungsabkommen (DBA einschliesslich Erbschaftssteuer-DBA) und Steuerinformationsabkommen (TIEA) auf Basis der verschiedenen OECD-Musterabkommen sowie der Arbeiten des OECD Global Forum on Transparency and Exchange of Information for Tax Purposes einerseits und der konkreten Abkommen zwischen den vier deutschsprachigen Ländern Liechtenstein, Deutschland, Österreich und der Schweiz andererseits. Zudem werden die verschiedenen Formen des grenzüberschreitenden Informationsaustauschs aufgezeigt und analysiert. Ferner erfolgt eine Auseinandersetzung mit den Regelungen des Steuerabkommens (StA) zwischen Liechtenstein und Österreich. Weiterhin wird der globale Standard zum automatischen Informationsaustausch (AIA) erläutert, der in Liechtenstein und Deutschland ab 2017 und in Österreich und der Schweiz ab 2018 Anwendung findet. Darüber hinaus wird auf die zahlreichen Aspekte des Europäischen Steuerrechts, insbesondere die Grundfreiheiten, das Verbot staatlicher Beihilfen, der steuerlichen EU-Richtlinien sowie die aktuelle EuGH- und EFTAGH-Rechtsprechung eingegangen. Zudem erfolgt ein Überblick über die internationalen Entwicklungen betreffend der globalen und europäischen Massnahmen zur Standardisierung des nationalen und des internationalen Steuerrechts (Internationale und Europäische Steuerstandards) aufgrund des Berichts und Aktionsplans der OECD zu Base Erosion and Profit Shifting (BEPS) sowie des EU Anti Tax Avoidance Packages (ATAP). Die erworbenen Kenntnisse werden umfassend anhand von grenzüberschreitenden Fallstudien vertieft.

schriftliche Prüfung

The MILSA mentoring program provides guest students with the opportunity to develop their intercultural awareness and intercultural learning as students and future professionals. The program is offered twice yearly with a duration of one semester. It starts during the Introduction Week.
The mentoring program provides an immersive intercultural learning experience in an international location. Students' learning is supported by arrival and departure workshops, and by interviews and guided blog writing during their stay at the University of Liechtenstein. The mentor is a lecturer of the University of Liechtenstein.
The pre-departure workshop introduces students to explore aspects of intercultural learning and helps them prepare for their experience in a different society and culture.
During the semester, students will talk to the mentor during a personal interview and write guided blog contributions about their intercultural learning. They stay in contact and complete group task together. Shortly before their return home, students meet with the mentor in a departure workshop to discuss and reflect upon their experiences and the importance of their intercultural learning for their future professional lives.
The subject includes content on notions of culture, interculturality, intercultural learning,
stereotypes, identities, cultural practices, and reflection and reflective writing.
The First Steps in Intercultural Learning Workshop is held during the Introduction Week. This workshop provides essential content, discussion and activities to prepare students for their intercultural learning, international experience and to guide their completion of assessment tasks.
The Departure Workshop takes place at the end of the semester and allows the students to reflect on their experience, particularly their intercultural learning and its
application to their future professional lives. Students also present their group assignment.

Workshops, discussions, writing blog contributions, Skype interview, online survey

• To acquire and improve intercultural learning skills
• To reflect on expectations for study abroad
• To reflect on and discuss experiences while studying abroad; to reflect on the
• behaviours and values in the host and home cultures
• To practice observation and reflection in writing and in conversation
• To reflect on one's use of the language of the host country and other languages used during study abroad
• To encourage students to think about the study abroad experience in terms of their professional life

"Culture and the primary socialization process" by Janet Jackson"

Supplied during the course
Maximizing Study Abroad, A Students' Guide to Strategies for Language and Culture Learning and Use
By R. Michael Paige, Andrew D. Cohen, Barbara Kappler Mikk, Julie C. Chi, & James P. Lassegard, Minnesota University Press

Assessment tasks:

• Attending the First Steps in Intercultural Learning and Coming Home workshops
• Writing three blog contributions
• Completing one peer group task
• Filling in online survey

Compulsory attendance 100%

Grading

Design Thinking

• Konzept des Design Thinking.
• Design Thinking als kundenzentrierter Prozess.
• Kundenbedürfnisse und Werteangebot.
• Design Thinking und Lean Start.Up.
• Prototypen und Experimente.
• Design Thinking und Methodenkombinationen.

Entrepreneurs & Entrepreneurial Teams

• Unternehmerin, Unternehmer und Unternehmensgründung (Unternehmerische Motive, Persönlichkeitseigenschaften, Motivation und Kompetenzen, Push- und Pullfaktoren bei der Entscheidung zur Unternehmensgründung).
• Unternehmer und Unternehmerteams (Einzelgründungen, teamorientierte Gründungen, Unternehmerteams und Umfeld).
• Entrepreneurial Teams: Definition und Modelle.
• Homogenität und Heterogenität von Unternehmerteams.
• Teamentwicklung und Innovation in Teams.

Human Resources & Entrepreneurial Culture

• Fit- und Passungstheorien zwischen Person und Umwelt.
• Entwicklungslinien der Theorien zur Unternehmenskultur.
• Risikoorientierung, Innovationsorientierung und Proaktivitat als zentrale Dimensionen unternehmerischer Kulturen.
• Rolle der Gründer bei der Entstehung und Entwicklung der Unternehmenskultur.
• Recruiting und Onboarding in unternehmerische Kulturen.

The MILSA mentoring program provides students with the opportunity to develop their intercultural awareness and intercultural learning as students and future professionals. The program is offered twice yearly with a duration of approx. twelve months. It starts in April respectively in October.
The mentoring program provides an immersive intercultural learning experience in an international location. Students' learning is supported by pre-departure and post-sojourn workshops, and by Skype interviews and guided blog writing during the study abroad. The mentor is lecturer of the University of Liechtenstein.
The pre-departure workshop introduces students to explore aspects of intercultural learning and helps them prepare for their experience in a different society and culture.
During the stay abroad, students will talk to the mentor via Skype and write guided blog contributions about their intercultural learning. They stay in contact and complete group task together. Upon their return, students meet with the mentor in a post-sojourn workshop to discuss and reflect upon their experiences and the importance of their intercultural learning for their future professional lives.
The subject includes content on notions of culture, interculturality, intercultural learning,
stereotypes, identities, cultural practices, and reflection and reflective writing.
The First Steps in Intercultural Learning Workshop is held before students depart. This workshop provides essential content, discussion and activities to prepare students for their intercultural learning, international experience and to guide their completion of assessment tasks.
The Coming Home Workshop takes place after students return from their stay abroad and allows them to reflect on their experience, particularly their intercultural learning and its
application to their future professional lives. Students also present their group assignment.

Workshops, discussions, writing blog contributions, Skype interview, online survey

• To acquire and improve intercultural learning skills
• To reflect on expectations for study abroad
• To reflect on and discuss experiences while studying abroad; to reflect on the
• behaviours and values in the host and home cultures
• To practice observation and reflection in writing and in conversation
• To reflect on one's use of the language of the host country and other languages used during study abroad
• To encourage students to think about the study abroad experience in terms of their professional life

"Culture and the primary socialization process" by Janet Jackson"

Supplied during the course
Maximizing Study Abroad, A Students' Guide to Strategies for Language and Culture Learning and Use
By R. Michael Paige, Andrew D. Cohen, Barbara Kappler Mikk, Julie C. Chi, & James P. Lassegard, Minnesota University Press

• Filling in Intercultural Development inventory
• Attending Individual IDI Evaluation Coaching Session before and after the Semester Abroad
• Attending the First Steps in Intercultural Learning and Coming Home workshops
• Writing three blog contributions

o- Completing one peer group task

• Filling in online survey

Compulsory attendance 100%

Grading

This year again, CFA Society Switzerland will be hosting the CFA Institute Research Challenge in Switzerland which is the local competition within the global CFA Institute Research Challenge. We also welcome all other universities and especially universities of applied sciences in Switzerland and Liechtenstein to join the Challenge this year.

The Challenge is an annual competition between teams of students in preparing an investment case consisting of a detailed research report and a presentation of a listed Swiss company. For the coming competition Straumann has been selected. The Swiss company is headquartered in Basel and listed at the Swiss Stock exchange since 1998. Straumann is a global leader in implant, restorative and regenerative dentistry which offers products and services to dentists and dental laboratories in more than 70 countries world-wide.

The students will be supported by industry mentors and will have to present their final results in front of a panel of senior investment professionals. The Challenge provides students with a unique opportunity to gain first-hand experience in the investment world and to interact intensively with investment professionals and CFA charterholders.

Guided self-study seminar

• Ability to identify sources of value in a business and transform them in investment thesis
• Write an equity analyst report
• Perfect an equity analyst pitch
• Develop soft skills in handling Q&A sessions