Syllabus

Title
4960 Tax Treaty Law
Instructors
Univ.Prof. Dr. Alexander Rust, LL.M.
Contact details
  • Type
    VUE
  • Weekly hours
    2
  • Language of instruction
    Englisch
Registration
02/08/19 to 02/10/19
Registration via LPIS
Notes to the course
Subject(s) Master Programs
Dates
Day Date Time Room
Tuesday 03/12/19 09:00 AM - 01:00 PM TC.2.01
Tuesday 03/19/19 09:00 AM - 01:00 PM TC.2.01
Tuesday 03/26/19 09:00 AM - 01:00 PM TC.2.01
Tuesday 04/02/19 09:00 AM - 01:00 PM TC.2.01
Tuesday 04/09/19 09:00 AM - 01:00 PM TC.2.01
Tuesday 04/30/19 03:00 PM - 06:00 PM TC.1.01 OeNB
Tuesday 05/21/19 02:00 PM - 05:00 PM TC.2.02

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

Attendance requirements

Participation in at least 70% of classes.

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 2 components:
• Clicker Questions = up to 10%
• Exam = up to 90%

 

Regarding Clicker Questions:
You have the opportunity to earn Clicker 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 Clicker 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 class participation :
You can participate actively in class and answer the questions raised by the professor. After each class your oral participation will be evaluated.

 

Prerequisites for participation and waiting lists

Basic knowledge of tax law system in Austria and/or in another country.

Recommended previous knowledge and skills

Basic knowledge of tax law - at least at the level equivalent to the bachelor course 'Introduction to Austrian Tax Law' ('Einführung in das Steuerrecht').

Other

Our homepage provides you with more information.
Last edited: 2019-03-12



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