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

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

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.

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

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.