Language of instruction
|Tuesday||03/08/22||09:00 AM - 11:00 AM||TC.0.04|
|Friday||03/11/22||09:00 AM - 11:00 AM||TC.0.02 Red Bull|
|Friday||03/18/22||09:00 AM - 01:00 PM||TC.0.02 Red Bull|
|Wednesday||03/30/22||11:30 AM - 01:30 PM||TC.0.01 ERSTE|
|Wednesday||04/06/22||09:00 AM - 01:00 PM||TC.0.01 ERSTE|
|Wednesday||04/20/22||09:00 AM - 12:00 PM||TC.0.01 ERSTE|
After attending this course, students will be able to:
- to understand, explain and apply tax treaty law
- to recognize the system of the OECD model convention and the most important bilateral tax treaties
- to assess cross boarder situations in applying double tax conventions
Participation in at least 70% of classes.
Prerequisites to pass the course are active participation in class by answering specific questions regarding the lecture and case studies, the timely submission of a homework assignment and a positive grade on the exam.
Regarding Clicker Questions:
You have the opportunity to earn Clicker points during each lecture by correctly solving Clicker Questions. This is made possible through the Learn@WU Clicker Function. Overall, you can earn up to 10 Clicker points ( 1 point / Clicker question ) with the correct answer. You can and should solve the clicker questions with the help of your course materials including your class notes, the OECD MC, the Commentary, etc.. The clicker questions will take place unannounced at different times of the lecture.
To answer the questions, you need an Internet-enabled device with a web browser (e.g., smartphone, tablet, laptop, etc.). More information can be found here.
During the first lecture, there will be a Clicker question “test” to ensure the system is functioning correctly; this test, of course, is not graded, but it counts for attendance.
Regarding class participation :
You can participate actively in class and answer the questions raised by the professor. After each class your oral participation will be evaluated.
First semester students of the Master´s Program Taxation and Accounting receive priority placement!