Syllabus

Title
1632 International Tax Law
Instructors
Ashrita Prasad Kotha, M.Sc., Dott.mag. Sergio Messina, Francois Barreau, LL.M., Dott. Stefano Castagna, LL.M., MSc, Christina Dimitropoulou, M.A., Siddhesh Rao, LL.M.
Contact details
  • Type
    VUE
  • Weekly hours
    2
  • Language of instruction
    Englisch
Registration
09/24/21 to 10/03/21
Registration via LPIS
Notes to the course
Subject(s) Bachelor Programs
Dates
Day Date Time Room
Thursday 10/14/21 02:00 PM - 05:00 PM D4.0.039
Thursday 10/21/21 02:00 PM - 05:00 PM D4.0.039
Thursday 10/28/21 02:00 PM - 05:00 PM D4.0.039
Thursday 11/04/21 02:00 PM - 05:00 PM D4.0.039
Thursday 11/11/21 02:00 PM - 05:00 PM D4.0.019
Thursday 11/18/21 02:00 PM - 05:00 PM D4.0.039
Thursday 11/25/21 02:00 PM - 05:00 PM Online-Einheit
Thursday 12/02/21 02:00 PM - 04:00 PM Online-Einheit

Contents

The course will address the following topics:

- Session 1: Introduction to the concepts of jurisdiction to tax, double taxation, double non-taxation

- Session 2: Scope of Tax Treaties

- Session 3: Allocation rules part 1 (Art 5, 7 and 9 OECD Model Convention)

- Session 4: Allocation rules part 2 (Art. 10 to 13 OECD Model Convention)

- Session 5: Allocation rules part 3 (Art. 15 to 21 OECD Model Convention)

- Session 6: Methods of elimination of double taxation

- Session 7: 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

The attendance is required for classes in presence mode as well as for online classes.

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

Class Participation 10%, Exam 90%

Prerequisites for participation and waiting lists

None

Recommended previous knowledge and skills

None

Teilnahmevoraussetzung(en) und Vergabe von Wartelistenplätzen

For students of Wirtschaftsrecht: 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. Preference will be given to students who have successfully completed the “basic course” (Grundkurs Steuerrecht) and the advanced course ( "Vertiefungskurs Steuerrecht") in Tax Law.

 


 

Unit details

Unit Date Contents
1
Last edited: 2021-10-05



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