Syllabus

Title
0903 Tax Law in Practice
Instructors
Mag.Dr. Philip Eric Göth
Contact details
  • Type
    VUE
  • Weekly hours
    2
  • Language of instruction
    Englisch
Registration
09/17/20 to 09/28/20
Registration via LPIS
Notes to the course
Subject(s) Bachelor Programs
Dates
Day Date Time Room
Friday 12/04/20 09:00 AM - 01:00 PM Online-Einheit
Friday 12/11/20 09:00 AM - 01:00 PM Online-Einheit
Friday 12/18/20 09:00 AM - 01:00 PM Online-Einheit
Friday 01/08/21 09:00 AM - 01:00 PM Online-Einheit
Friday 01/15/21 09:00 AM - 01:00 PM Online-Einheit
Friday 01/29/21 09:00 AM - 11:00 AM Online-Einheit

Procedure for the course when limited activity on campus

All units will take place in distance mode (Microsoft Teams). The dates are as follows:

 

- 4th December 2020 9:00 – 13:00 (Unit 1)

- 11th December 2020 9:00 – 13:00 (Unit 2)

- 18th December 2020 9:00 – 13:00 (Unit 3)

- 8th January 2021 9:00 – 13:00 (Unit 4)

- 15th January 2021 9:00 – 13:00 (Unit 5)

Contents

The topics of the units are as follows

- Key issues of international corporate taxation (Unit 1)

- The BEPS project and its implementation (Unit 2)

- Exit Taxation (Unit 3)

- International Exchange of Information in Tax Matters (Unit 4)

- Tax Rulings and Tax Litigation (Unit 5)

Learning outcomes

After completion of this course, students will be able to

- Identify and understand topical tax issues in an European and international context,

- Understand the impact of European and international initiatives (ATAD, BEPS, MLI, EoI etc) on tax law.

- Analyse case law of the CJEU in tax matters and identify issues with tax rulings and tax litigation,

- Work and research on complex and topical European and International tax issues and to present the research results in a compact and comprehensible manner,

- Critically reflect current issues in European and International tax law.

 

Attendance requirements

>= 70% attendance

Teaching/learning method(s)

The course envisages a continuous active participation of the students and builds on a mix of lecture, student presentations and in-class discussions of the topics covered by the units/presentations.

Assessment

The final grade is composed of the following partial performances:

- Student presentations on the topic of the unit (30%)

- Exam (70%)

For a positive completion of the course an overall result of at least 50% is necessary.

Prerequisites for participation and waiting lists

If you have a valid course enrolment but cannot attend this course, please log out via LPIS during the unsubscribe period (until Nov 20th) to make your spot in the course available to other students.

At the end of the registration deadline, students from the waiting list, who do not yet have a valid registration will be assigned to the course. The allocation does not take place according to the position on the waiting list, but according to study progress of the student. Those students who have successfully completed the courses "Basic Tax Law" and "Advanced Tax Law" will be allocated preferentially.

Availability of lecturer(s)

pg@fieldtax.com

Other

For bachelor students ("Europäisches Steuerrecht und Spezialfragen aus den für Unternehmen relevanten Gebieten des Steuerrechts").

Last edited: 2020-10-23



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