0646 Tax Treaty Law
Univ.Prof. Dr. Alexander Rust, LL.M.
Contact details
Weekly hours
Language of instruction
08/31/21 to 09/30/21
Registration via LPIS
Notes to the course
Subject(s) Doctoral/PhD Programs
Day Date Time Room
Tuesday 10/19/21 10:00 AM - 12:00 PM D3.0.237
Tuesday 11/02/21 10:00 AM - 12:00 PM D3.0.237
Tuesday 11/09/21 10:00 AM - 12:00 PM D3.2.243
Tuesday 11/30/21 10:00 AM - 12:00 PM Online-Einheit
Tuesday 12/07/21 10:00 AM - 12:00 PM Online-Einheit
Friday 12/17/21 10:00 AM - 12:00 PM Online-Einheit

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.

Learning outcomes

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

Attendance requirements

Full attendance is required.

Teaching/learning method(s)

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

Prerequisites for participation and waiting lists
All students admitted to the DIBT, the PhD in International Business Taxation, are able to participate in this lecture.
Availability of lecturer(s)

By E-Mail to Prof. Rust ( ,

DIBT focuses on high-quality academic education and internationally competitive research. It is aimed at future elite scholars and provides interdisciplinary training in taxation of enterprises' cross-border activities, drawing on and combining the core disciplines public finance, international tax law, and cross-border tax management. By then expanding tax training to non-traditional yet highly relevant disciplines such as economic psychology, history, political science, ethics, and legal philosophy as well as organizational behavior and decision making, a broadening of horizons and a more comprehensive approach to research questions is achieved.All courses are taught in English.
Last edited: 2021-08-19