The Seminar in Tax Law (Fachseminar aus Steuerrecht) will be held in English only and will be conducted in cooperation with the University of Sao Paolo. In that context a joint video conference shall take place in which it is intended that students of both universities lead simulated tax treaty negotiations.In order to prepare for this event it is essential that all participants are familiar with the OECD Model Tax Convention. Participants therefore should make a “self-test” in advance of the course in order to check whether he/she is in a position to give brief explanations with regard to each of the Articles of the OECD Model Tax Convention in the English language. The preparation is necessary to ensure discussions on a high academic level.

After this course, students are able to:

- Analyze independently complex international tax law questions

- Evaluate comprehensive, international fact cases concerning international tax law in the context of a tax treaty negotiation

- Develop an own opinion related to legal questions on the basis of literature and judicial opinion

- Discuss controversial issues on a high academic level

- Defend an opinion in an academic discussion and in a simulated tax treaty negotiation

Lecture, discussion, negotiation.

active participation, oral negotiation or written class room paper.

per e-mail to elisabeth.rossek@wu.ac.at

The lecture is held by MinR Dr. Helmut Loukota who has negotiated many of Austria’s double taxation conventions. The negotiation partner varies each semester.

Unit	Date	Contents
1	16.10.2012	Preparatory Part I
2	23.10.2012	Preparatory Part II
3	16.11.2012	Preparatory Part III
4	22.11.2012	Treaty Negotiation Part
5	27.11.2012	Treaty Negotiation Part
6	04.12.2012	Evaluation Part