Syllabus

Title
5143 Tax Treaty Law
Instructors
Univ.Prof. Dr. Alexander Rust, LL.M.
Type
PI
Weekly hours
2
Language of instruction
Englisch
Registration
02/03/17 to 02/10/17
Registration via LPIS
Notes to the course
Dates
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
Contents
The course is an introduction into tax treaty law. The system of the OECD Model Convention and the most important double tax conventions are analyzed by discussing and solving case studies.
Learning outcomes

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

Teaching/learning method(s)
The course is blocked. The units contain a mixture of lecture, discussion as well as case studies.The lecturer teaches the necessary theoretical knowledge by explaining the underlying concepts and methods. In discussing and solving the case studies this knowledge is deepened and students learn the main features of double tax treaty law. Disputed questions in theory and praxis are analyzed in detail.
Assessment

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.

Prerequisites for participation and waiting lists
Basic knowledge of tax law in Austria or in another country.
Recommended previous knowledge and skills
Steuerrechtliche Kenntnisse – mindestens auf dem Niveau der Bachelor-Veranstaltung „Einführung in das Steuerrecht
Other
Our homepage provides you with more information.
Last edited: 2017-06-06



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