Topical issues in International Tax Law will be discussed to enable the students a comprehensive education in tax law.

After this course, students are able to:

- analyze international tax law questions in light of tax treaties and the broader context of international tax governance

- gain a deeper understanding of the nature, tools and limitations of “international tax law” and the role of hegemonic powers in setting international tax standards

- better understand and evaluate landmark cases in several jurisdictions about international tax avoidance and the application of anti-abuse rules in tax treaties and domestic law

- apply a comparative tax law approach to evaluating the effectiveness and application of “global rules”, such as the Principal Purpose Test in tax treaties and the Pillar 2 Global Minimum Tax

- draw inferences and insights from foreign tax laws for purposes of addressing Australian or European international tax law questions.

> 80% attendance requirement

Interactive lecture

10% active participation, 90% positive degrees on written exam.

Make-up exam (if required) will be scheduled.

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Knowledge of Austrian national tax law or another domestic tax law is required and some background knowledge about tax treaties and Pillar 2 is welcome.

Via e-mail.

Further specific lecturing material will be provided by the institute 2 weeks before the lecture starts.  Students are expected to have read the materials before class.