Syllabus
Registration via LPIS
Day | Date | Time | Room |
---|---|---|---|
Tuesday | 04/04/17 | 09:00 AM - 01:00 PM | TC.0.03 WIENER STÄDTISCHE |
Tuesday | 05/02/17 | 09:00 AM - 01:00 PM | TC.0.03 WIENER STÄDTISCHE |
Tuesday | 05/09/17 | 09:00 AM - 01:00 PM | TC.0.03 WIENER STÄDTISCHE |
Tuesday | 05/23/17 | 09:00 AM - 01:00 PM | TC.0.03 WIENER STÄDTISCHE |
Tuesday | 06/06/17 | 09:00 AM - 01:00 PM | TC.0.03 WIENER STÄDTISCHE |
Tuesday | 06/13/17 | 09:00 AM - 12:00 PM | TC.0.03 WIENER STÄDTISCHE |
Thursday | 06/22/17 | 09:00 AM - 12:00 PM | D5.1.002 |
After attending this course, students will be able to:
- to understand, explain and apply tax treaty law
- to recognize the system of the OECD model convention and the most important bilateral tax treaties
- to assess cross boarder situations in applying double tax conventions
Prerequisites to pass the course are active participation in class by answering specific questions regarding the lecture and case studies, the timely submission of a homework assignment and a positive grade on the exam.
The total grade of 100% will be composed of 3 components:
• Clicker = up to 10%
• Participation in the class = up to 10%
• Exam = up to 80%
Regarding the participation:
You have the opportunity to earn participation points during each lecture by correctly solving Clicker Questions. This is made possible through the Learn@WU Clicker Function. Overall, you can earn up to 10 participation points ( 1 point / Clicker question ) with the correct answer. You can and should solve the clicker questions with the help of your course materials including your class notes, the OECD MC, the Commentary, etc.. The clicker questions will take place unannounced at different times of the lecture.
To answer the questions, you need an Internet-enabled device with a web browser (e.g., smartphone, tablet, laptop, etc.). More information can be found here.
During the first lecture, there will be a Clicker question “test” to ensure the system is functioning correctly; this test, of course, is not graded, but it counts for attendance.
Regarding Multiple Choice preliminary exam :
You have the opportunity to earn points during the lectures by correctly solving Multiple Choice preliminary exams.
Regarding the attendance:
As PI courses are characterized by mandatory attendance, we kindly remind you that the general rule is that students must attend at least 80% of the course. For this course, it means that you must attend at least four out of five lectures. Attendance will be verified using the “clicker” function.
Back