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.
Language of instruction
|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|
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
The aim of the course is to make students familiar with basic features of international tax law and tax treaty law.
> 80% attendance requirement
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.
Participation 40%, Exam 60%
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.