Syllabus

Title
0713 Tax Treaty Law
Instructors
Univ.Prof. Dr.Dr. Georg Kofler, LL.M.
Contact details
caroline.ristic@wu.ac.at
Type
PI
Weekly hours
2
Language of instruction
Englisch
Registration
09/01/20 to 10/11/20
Registration via LPIS
Notes to the course
Subject(s) Doctoral/PhD Programs
Preparatory Course Law: Tax Treaty Law
Dates
Day Date Time Room
Tuesday 10/13/20 10:00 AM - 12:00 PM D3.0.237
Tuesday 10/20/20 10:00 AM - 12:00 PM D3.2.243
Tuesday 10/27/20 10:00 AM - 12:00 PM D3.2.243
Wednesday 10/28/20 02:00 PM - 04:00 PM D3.2.243

On this page:

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Procedure for the course when limited activity on campus

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
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Contents
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
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Learning outcomes

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

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Teaching/learning method(s)
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.
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Assessment

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.

Exams:

  • 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. 

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Prerequisites for participation and waiting lists
All students admitted to the DIBT, the PhD in International Business Taxation, are able to participate in this lecture.
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Availability of lecturer(s)

By E-Mail to Prof. Kofler ( n.n@wu.ac.at , dibt@wu.ac.at)

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Other
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.
Last edited: 2020-11-30



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