Syllabus

Title
1496 Tax Obstacles to International Economic Activity
Instructors
Prof. Dr. Servatius Van Thiel
Contact details
  • Type
    VUE
  • Weekly hours
    1
  • Language of instruction
    Englisch
Registration
09/12/19 to 11/27/19
Registration via LPIS
Notes to the course
Subject(s) Master Programs
Dates
Day Date Time Room
Saturday 11/30/19 10:00 AM - 01:00 PM D2.0.392
Monday 12/02/19 01:00 PM - 04:00 PM D2.0.392
Wednesday 12/04/19 12:00 PM - 03:00 PM D4.0.019
Thursday 12/05/19 03:00 PM - 05:00 PM TC.4.12
Friday 12/13/19 09:00 AM - 10:00 AM D3.0.222

Contents

This guest lecture is given by Professor Dr. Servatius van Thiel from the Free University Brussels. The guest lectures on tax obstacles to international economic activity will first identify some of the main indirect tax obstacles to international trade (customs duties, cumulation, discrimination, destination type taxes with border tax adjustments, disparities)  and compare the responses formulated to these obstacles in international law (WTO agreements and case law) and EU law (directives and case law). Subsequently the lectures will identify some of the main direct tax obstacles to international (tradeand) investment (economic and juridical double taxation, with holding taxes,discrimination, tax avoidance and evasion and remedies, disparities) and compare the different international and European law responses formulated to these obstacles (WTO agreements and case law, OECD, EU Directives and caselaw).

Students will be expected to read the materials before the start of the lectures and will be asked to provide a written summary of those materials at the start of the first lecture. This summary will contribute to the end grade, which will also consists of credits obtained  for active class participation and for the final in class written exam (closed book). 

 

 

 

 

 

 

 

 

Learning outcomes

The objective of the guest lectures is to provide the students with sufficient understanding of the different policy options for removing tax obstacles to international economic activity, and of the fact that concrete actions are more  easily taken in the framework of deep regional integration processes (such as the EU) and more difficult at the international level.   

Attendance requirements

>70% attendance requirement

Teaching/learning method(s)

Lecture

Assessment

5% discussion, 5% participation, 90% positive degrees on written exam

Recommended previous knowledge and skills

Knowledge of Austrian naional tax law or another domestic tax law is required.

Availability of lecturer(s)

 

Other

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.
Last edited: 2019-06-11



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