0811 Tax Treaty Law
Univ.Prof. Dr. Alexander Rust, LL.M.
  • LV-Typ
  • Semesterstunden
  • Unterrichtssprache
02.09.2019 bis 15.09.2019
Anmeldung über LPIS
Hinweise zur LV
Planpunkt(e) Doktorat/PhD
Wochentag Datum Uhrzeit Raum
Mittwoch 23.10.2019 09:00 - 13:30 D3.2.243
Dienstag 29.10.2019 09:00 - 13:30 D3.2.243
Montag 25.11.2019 16:00 - 20:00 D3.0.237
Dienstag 26.11.2019 14:00 - 18:00 D3.0.237

Inhalte der LV

Preparatory courses serve to teach students in disciplines previously not or only marginally known to them to provide the basic knowledge necessary for interdisciplinary working. Contents are:- scope of tax treaties- allocation rules- methods to avoid double taxation- non-discrimination, mutual agreements and exchange of information

Lernergebnisse (Learning Outcomes)

After attending this course, students will be able to:
- understand, explain and apply tax treaty law
- recognise the system of the OECD model convention and the most important bilateral tax treaties
- assess cross-border situations in applying double tax conventions

Regelung zur Anwesenheit

> 80% attendance requirement


Students receive material in advance and will prepare for the lecture. Professors select topics for presentations which are given by the students during the lectures. Further methods include theoretical inputs and discussions. After the lecture the students may issue papers or participate in an exam.

Leistung(en) für eine Beurteilung

Class participation, a written assignment and a final exam are graded, as follows:

10 % active participation in discussions in class

10 % quality of written assignment

80 % final exam

Teilnahmevoraussetzung(en) und Vergabe von Wartelistenplätzen

All students admitted to the DIBT, the PhD in International Business Taxation, are able to participate in this lecture.

Erreichbarkeit des/der Vortragenden

By E-Mail to Prof. Rust ( ,


DIBT focuses on high-quality academic education and internationally competitive research. It is aimed at future elite scholars and provides interdisciplinary training in taxation of enterprises' cross-border activities, drawing on and combining the core disciplines public finance, international tax law, and cross-border tax management. By then expanding tax training to non-traditional yet highly relevant disciplines such as economic psychology, history, political science, ethics, and legal philosophy as well as organizational behavior and decision making, a broadening of horizons and a more comprehensive approach to research questions is achieved.All courses are taught in English.
Zuletzt bearbeitet: 11.06.2019