Syllabus

Title
2135 Common Tax Law
Instructors
Prof. John Prebble
Contact details
Type
PI
Weekly hours
1
Language of instruction
Englisch
Registration
09/05/17 to 10/03/17
Registration via LPIS
Notes to the course
Subject(s) Master Programs
Dates
Day Date Time Room
Monday 11/06/17 09:30 AM - 04:00 PM D3.0.218
Tuesday 11/07/17 09:30 AM - 04:00 PM D3.0.222
Monday 11/20/17 01:00 PM - 03:00 PM D3.0.233
Contents

"Common Tax Law" will be discussed to enable the students a comprehensive education in tax law.

The course includes the Impact of legal philosophy on taxation, justification of taxation, Fairness and equality and the creation and appliation of tax law.  

Learning outcomes

After this course, students are able to:
- Analyze European/International tax law questions in respect of a foreignlegal system
- Evaluate comprehensive, international fact cases concerningEuropean/International tax law in the context of a foreign legal system
- Describe the cornerstones of a foreign tax law regime
- Compare foreign tax law with Austrian tax law (or domestic tax law of anothercountry) in order to gain a broader perspective thereon.

Teaching/learning method(s)

Lecture and class presentations during the course.

Assessment

Discussion (5%),Participation (5%), Positive degree on written an exam (90%)

Other

Further specificlecturing material will be provided by the institute 2 weeks before the lecturestarts.The offered courses change each semester and are usually held by foreig guest professors.
The course is taught in English.

Last edited: 2017-05-10



Back