Preparatory courses serve to teach students in disciplines previously not or only marginally known to them to provide the basic knowledge necessary for interdisciplinary working. The contents of this course include: scope of tax treaties- allocation rules- methods to avoid double taxation- non-discrimination, mutual agreements and exchange of information.

After attending this course, students will be able to:
- understand, explain and apply tax treaty law
- recognise the system of the OECD model convention and the most important bilateral tax treaties
- assess cross-border situations in applying double tax conventions

Full attendance is required.

Students receive reading material in advance and prepare for each session. Topics for presentations will be allocated to each student. These presentations should be prepared in advance and given during the sessions. After completion of the course, students participate in a written exam.

Class participation, a written assignment and a final exam are graded, as follows:

10 % clicker questions

10 % quiz

80 % final exam

By E-Mail to Prof. Rust ( alexander.rust@wu.ac.at , dibt@wu.ac.at)