1335 Tax Obstacles to International Economic Activity
Prof. Dr. Servatius Van Thiel
  • LV-Typ
  • Semesterstunden
  • Unterrichtssprache
10.09.2020 bis 13.09.2020
Anmeldung über LPIS
Hinweise zur LV
Planpunkt(e) Master
Wochentag Datum Uhrzeit Raum
Samstag 28.11.2020 10:00 - 13:00 Online-Einheit
Montag 30.11.2020 13:00 - 15:00 Online-Einheit
Dienstag 01.12.2020 13:00 - 15:00 Online-Einheit
Mittwoch 02.12.2020 13:00 - 15:00 Online-Einheit
Donnerstag 03.12.2020 13:00 - 15:00 Online-Einheit
Freitag 11.12.2020 09:00 - 10:00 Online-Einheit

Ablauf der LV bei eingeschränktem Campusbetrieb

The first unit should take place on campus under consideration of the hygiene measures.
The other untis should be held in distance mode via Microsoft Teams.

Inhalte der LV

This guest lecture is given by Professor Dr. Servatius van Thiel from the Free University Brussels. The guest lectures on tax obstacles to international economic activity will first identify some of the main indirect tax obstacles to international trade (customs duties, cumulation, discrimination, destination type taxes with border tax adjustments, disparities)  and compare the responses formulated to these obstacles in international law (WTO agreements and case law) and EU law (directives and case law). Subsequently the lectures will identify some of the main direct tax obstacles to international (tradeand) investment (economic and juridical double taxation, with holding taxes,discrimination, tax avoidance and evasion and remedies, disparities) and compare the different international and European law responses formulated to these obstacles (WTO agreements and case law, OECD, EU Directives and caselaw).

Students will be expected to read the materials before the start of the lectures.

Lernergebnisse (Learning Outcomes)

The objective of the guest lectures is to provide the students with sufficient understanding of the different policy options for removing tax obstacles to international economic activity, and of the fact that concrete actions are more  easily taken in the framework of deep regional integration processes (such as the EU) and more difficult at the international level.   

Regelung zur Anwesenheit

>70% attendance requirement



Leistung(en) für eine Beurteilung

5% discussion, 5% participation, 90% positive degrees on written exam

Empfohlene inhaltliche Vorkenntnisse

Knowledge of Austrian naional tax law or another domestic tax law is required.

Erreichbarkeit des/der Vortragenden



Further specific lecturing material will be provided by the institute 2 weeks before the lecture starts.The offered courses change each semester and are usually held by foreign guest professors.
Zuletzt bearbeitet: 23.11.2020