Syllabus

Title
4612 Simulated Tax Treaty Negotiations with the Netherlands
Instructors
MinR Dr. Helmut Loukota
Contact details
Type
PI
Weekly hours
2
Language of instruction
Englisch
Registration
02/02/15 to 04/28/15
Registration via LPIS
Notes to the course
Subject(s) Master Programs
Dates
Day Date Time Room
Tuesday 05/05/15 02:00 PM - 06:00 PM EA.5.044
Tuesday 05/12/15 02:00 PM - 06:00 PM EA.5.044
Tuesday 05/19/15 02:00 PM - 06:00 PM D3.2.243
Monday 06/01/15 01:00 PM - 05:00 PM D3.2.243
Tuesday 06/02/15 01:00 PM - 05:00 PM D3.2.243
Wednesday 06/03/15 02:00 PM - 06:00 PM EA.5.040
Contents

The Seminar in Tax Law (Fachseminar aus Steuerrecht) will be held in English only and will be conducted in cooperation with the University Amsterdam. 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.

Learning outcomes

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
Teaching/learning method(s)

Lecture,discussion, negotiation.

Assessment
active participation, oral negotiation or written class room paper.
Availability of lecturer(s)

per e-mail to rita.julien@wu.ac.at

Other
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 details
Unit Date Contents
1 Preparatory Part I
2 Preparatory Part II
3 Preparatory Part III
4 Treaty Negotiation Part
5 Treaty Negotiation Part
6 Evaluation Part
Last edited: 2015-01-13



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