0027 Tax Treaty Law
Univ.Prof. Dr.Dr. Georg Kofler, LL.M.
  • LV-Typ
  • Semesterstunden
  • Unterrichtssprache
21.09.2020 bis 05.10.2020
Anmeldung über LPIS
Hinweise zur LV
Planpunkt(e) Master
Wochentag Datum Uhrzeit Raum
Dienstag 13.10.2020 13:00 - 17:00 Online-Einheit
Dienstag 20.10.2020 13:00 - 17:00 Online-Einheit
Dienstag 27.10.2020 13:00 - 17:00 Online-Einheit
Dienstag 03.11.2020 13:00 - 17:00 Online-Einheit
Dienstag 10.11.2020 14:00 - 17:00 Online-Einheit
Dienstag 01.12.2020 15:30 - 19:30 Online-Einheit
Montag 14.12.2020 13:30 - 16:30 Online-Einheit

Ablauf der LV bei eingeschränktem Campusbetrieb

All units will take place in distance mode. The online examinations will take place on:

  • 1st December 2020 at 3.30 pm
  • 14th December 2020 at 1.30 pm

Inhalte der LV

The course is an introduction into tax treaty law. The system of the OECD Model Convention and the most important double tax conventions are analyzed by discussing and solving case studies.

Lernergebnisse (Learning Outcomes)

After attending this course, students will be able to:

- to understand, explain and apply tax treaty law

- to recognize the system of the OECD model convention and the most important bilateral tax treaties

- to assess cross boarder situations in applying double tax conventions

Regelung zur Anwesenheit



Course in block format.

During the lectures, students should refer to:

  1. slides provided; 
  2. 2017 OECD Model Commentary.

The units contain a mixture of lecture, discussion as well as case studies.

The lecturer teaches the necessary theoretical knowledge by explaining the underlying concepts and methods. In discussing and solving the case studies, this knowledge is deepened, and students learn the main features of double tax treaty law. Disputed questions in theory and praxis are analyzed in detail.

During the course, the 2017 OECD Model Tax Convention and the UN Model Tax Convention will be analyzed. However, the final examination will focus only on the 2017 OECD MTC.

Leistung(en) für eine Beurteilung

Lectures: You can participate actively in class and answer the questions raised by the professor. After each class your oral participation will be evaluated.


  • 90 minutes starting at the beginning of our time-slots;
  • Open-book examination;
  • Allowed: the use of the screen for pdfs;
  • Not allowed: the use of the internet and communication by any means; during the exam students must switch off their cell phones, smartwatches, or other electronic communication devices not used for the offline consultation of pdfs.
  • Answers must be in English (one/two words in German is fine, but no whole answers);
  • Random order of the exam questions without possibility to go back;
  • You are allowed to take only the first exam, only the second exam, or both exams.
  • However, if you take both exams, each of them will be graded but you will only get the grade of the second exam (e.g., if the first is negative and the second is positive= positive; if the first is positive and the second is negative = negative). Of course, you will know the grades of the first exam before December, the 14th. 

Teilnahmevoraussetzung(en) und Vergabe von Wartelistenplätzen

Basic knowledge of tax law system in Austria and/or in another country.

Empfohlene inhaltliche Vorkenntnisse

Basic knowledge of tax law - at least at the level equivalent to the bachelor course 'Introduction to Austrian Tax Law' ('Einführung in das Steuerrecht').


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Zuletzt bearbeitet: 28.11.2020