Syllabus

Title
1832 International Tax Law
Instructors
Balazs Karolyi, LL.M., Ashrita Prasad Kotha, M.Sc., Xiangdan Luo, LL.M., Dott.mag. Sergio Messina, Cristobal Perez Jarpa, LL.M.
Contact details
  • Type
    VUE
  • Weekly hours
    2
  • Language of instruction
    Englisch
Registration
09/17/20 to 09/20/20
Registration via LPIS
Notes to the course
Subject(s) Bachelor Programs
Dates
Day Date Time Room
Wednesday 10/21/20 08:30 AM - 11:30 AM Online-Einheit
Wednesday 10/28/20 08:30 AM - 11:30 AM Online-Einheit
Wednesday 11/04/20 08:30 AM - 11:30 AM Online-Einheit
Wednesday 11/11/20 08:30 AM - 11:30 AM Online-Einheit
Wednesday 11/18/20 08:30 AM - 11:30 AM Online-Einheit
Wednesday 11/25/20 08:30 AM - 11:30 AM Online-Einheit
Wednesday 12/02/20 08:30 AM - 11:30 AM Online-Einheit
Wednesday 12/16/20 12:00 PM - 02:00 PM Online-Einheit

Procedure for the course when limited activity on campus

All units, with exception the last unit, will be held in distance mode (Microsoft Teams). The last unit should take place on campus under consideration of the hygiene measures.

Contents

The course will address the following topics:

- Introduction to the concepts of jurisdiction to tax, double taxation, double non-taxation

- Scope of Tax Treaties

- Allocation rules part 1 (Art 5, 7 and 9 OECD Model Convention)

- Allocation rules part 2 (Art. 10 to 13 OECD Model Convention)

- Allocation rules part 3 (Art. 15 to 21 OECD Model Convention)

- Methods of elimination of double taxation

- Case studies

Learning outcomes

The aim of the course is to make students familiar with basic features of international tax law and tax treaty law.

Attendance requirements

> 80% attendance requirement

Teaching/learning method(s)

Most relevant topics necessary for the understanding of international tax law and tax treaty law will be presented in the form of lectures and discussion of case studies.

Assessment

Participation 40%, Exam 60%

Prerequisites for participation and waiting lists

None

Recommended previous knowledge and skills

None

Teilnahmevoraussetzung(en) und Vergabe von Wartelistenplätzen

During the registration period places are allocated according to the "first-come, first-served" principle. After the registration period, students from the waiting list who don't yet have a valid registration will be assigned to available places based on their progress in their studies. Students which have completed the "basic course" and the "advanced course" in Tax Law will be preferred.

 


 

Last edited: 2021-01-11



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