Dates of the course:
4th December 2020 9am – 12pm: Distance mode
7th December 2020 1pm – 3:30pm: Distance mode
9th December 2020 9am – 11:30am: Distance mode
10th December 2020 3:30pm – 6:30pm: Distance mode
All four units will take place in distance mode via Microsoft Teams.
Issues in tax and development will be discussed to enable the students a comprehensive education in tax law.
After this course, students are able to:
- Analyze European/International tax law questions in respect of a foreign legal system;
- Evaluate comprehensive, international fact cases concerning European/International tax law in the context of a foreign legal system;
- Describe the cornerstones of a foreign tax law regime;
- Compare foreign tax law with Austrian tax law (or domestic tax law of another country) in order to gain a broader perspective thereon.
> 70% attendance requirement
70% positive degree on written exam or paper, 15% participation, 15% discussion.
Students will be required to provide a written paper as their course assessment.
Knowledge of Austrian national tax law or another domestic tax law is required.
Further specific lecturing materials will be provided by the institute 1 week before the lecture starts.The offered courses change each semester and are usually held by foreign guest professors.
*The outline of the course and the list of reading materials can be found in the folder "Learning Activities".