Syllabus

Titel
2121 International Tax Law
LV-Leiter/innen
Christina Dimitropoulou, M.A., Ivan Lazarov, LL.M., Ioana-Felicia Rosca, LL.M., Marcio Henrique Sales Parada, LL.M., Balazs Karolyi, LL.M., Xiangdan Luo, LL.M., Cristobal Perez Jarpa, LL.M.
Kontakt
  • LV-Typ
    VUE
  • Semesterstunden
    2
  • Unterrichtssprache
    Englisch
Anmeldung
26.09.2019 bis 29.09.2019
Anmeldung über LPIS
Hinweise zur LV
Planpunkt(e) Bachelor
Termine
Wochentag Datum Uhrzeit Raum
Montag 21.10.2019 09:00 - 11:30 D3.0.222
Dienstag 22.10.2019 08:00 - 10:30 D5.1.001
Mittwoch 23.10.2019 08:00 - 10:15 TC.4.17
Donnerstag 24.10.2019 08:00 - 10:30 D5.0.002
Freitag 25.10.2019 09:00 - 11:45 D3.0.218
Montag 28.10.2019 09:00 - 11:30 D3.0.222
Dienstag 29.10.2019 08:00 - 10:30 TC.5.18
Mittwoch 30.10.2019 09:00 - 11:30 EA.5.030
Donnerstag 14.11.2019 11:30 - 14:00 TC.5.12

Inhalte der LV

The course will address the following topics:

- Introduction to the concepts of jurisdiction to tax, double taxation, double non-taxation

- Scope of Tax Treaties

- Allocation rules part 1 (Art 7 and 9 OECD Model Convention)

- Allocation rules part 2 (Art. 10 to 12 OECD Model Convention)

- Allocation rules part 3 (Art. 15 to 20 OECD Model Convention)

- Methods of elimination of double taxation

- Anti-avoidance measures

Lernergebnisse (Learning Outcomes)

The aim of the course is to make students familiar with basic features of international tax law and tax treaty law. The content of the course is addressed to bachelor students.

Regelung zur Anwesenheit

> 80% attendance requirement

Lehr-/Lerndesign

Most relevant topics necessary for the understanding of international tax law and tax treaty law will be presented in the form of lectures and discussion of case studies.

Leistung(en) für eine Beurteilung

Participation 40%, Exam 60%

Teilnahmevoraussetzung(en) und Vergabe von Wartelistenplätzen

During the registration period places are allocated according to the "first-come, first-served" principle. After the registration period, students from the waiting list who don't yet have a valid registration will be assigned to available places based on their progress in their studies. Students which have completed the "basic course" and the "advanced course" in Tax Law will be preferred.

 


 

Zuletzt bearbeitet: 06.08.2019



Zurück