U.S. Tax Law and Policy will be discussed to enable thestudents a comprehensive education in tax law.

After this course, students are able to:
- Analyze European/International tax law questions in respect of a foreign legal system
- Evaluate comprehensive, international fact cases concerning European/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.

> 70% attendance requirement

Lecture with case studies and discussions

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

Further specific lecturing material will be provided by the institute 2 weeks before the lecture starts.

The offered courses change each semester and are usually held by foreign guest professors.