Syllabus

Titel
1496 Tax Obstacles to International Economic Activity
LV-Leiter/innen
Prof. Dr. Servatius Van Thiel
Kontakt
  • LV-Typ
    VUE
  • Semesterstunden
    1
  • Unterrichtssprache
    Englisch
Anmeldung
12.09.2019 bis 27.11.2019
Anmeldung über LPIS
Hinweise zur LV
Planpunkt(e) Master
Termine
Wochentag Datum Uhrzeit Raum
Samstag 30.11.2019 10:00 - 13:00 D2.0.392
Montag 02.12.2019 13:00 - 16:00 D2.0.392
Mittwoch 04.12.2019 12:00 - 15:00 D4.0.019
Donnerstag 05.12.2019 15:00 - 17:00 TC.4.12
Freitag 13.12.2019 09:00 - 10:00 D3.0.222

Inhalte der LV

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). 

 

 

 

 

 

 

 

 

Lernergebnisse (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.   

Regelung zur Anwesenheit

>70% attendance requirement

Lehr-/Lerndesign

Lecture

Leistung(en) für eine Beurteilung

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

Empfohlene inhaltliche Vorkenntnisse

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

Erreichbarkeit des/der Vortragenden

 

Sonstiges

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.
Zuletzt bearbeitet: 11.06.2019



Zurück