Syllabus

Title
0307 Seminar on Recent Developments in European and International Tax Law
Instructors
Univ.Prof. Dr.Dr. Georg Kofler, LL.M.
Contact details
abhishek.padwalkar@wu.ac.at
Type
FS
Weekly hours
2
Language of instruction
Englisch
Registration
09/02/22 to 09/26/22
Registration via LPIS
Notes to the course
Subject(s) Master Programs
Tax Law Seminar
Tax Law Seminar
Dates
Day Date Time Room
Monday 10/17/22 09:00 AM - 12:00 PM D3.2.243
Monday 10/17/22 04:30 PM - 07:30 PM D3.2.243
Monday 11/28/22 09:00 AM - 12:00 PM D3.2.243
Monday 11/28/22 04:30 PM - 07:30 PM D3.2.243
Monday 01/16/23 09:00 AM - 12:00 PM D3.2.243
Monday 01/16/23 04:30 PM - 07:30 PM D3.2.243

On this page:

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Contents

High-profile lecturers from Austria and abroad present current issues in the field of European and International tax law.

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Learning outcomes

In the course of three sessions, internationally renowned experts from academia and practice will give lectures about current issues in the field of European and International tax law.

After successful completion of the course students will be able to:

- identify issues in the field of European tax law and selected foreign tax jurisdictions;

- solve complex cases involving cross-border transactions with selected foreign tax jurisdictions;

- understand the basic structures of foreign tax systems and contrast them with the Austrian tax system in order to gain a better insight into the Austrian tax system.

Before each session, a Bridging Course will be held in order to introduce the students to the topics of the lectures. During the Bridging Courses each student is required to give a presentation about a topic that is related to the topic of one of the lectures. Attendance in the Bridging Courses is mandatory.

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Attendance requirements

Attendance in the lectures and the Bridging Courses is required.

> 70% student requirement

 

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Teaching/learning method(s)

Lectures, presentation, participation and discussion in class, seminar paper.

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Assessment

Active participation (10%), presentation (30%) and seminar paper (60%) about a given topic which is related to the respective lecture.

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Prerequisites for participation and waiting lists

Prior knowledge: basic knowledge of Austrian tax law or the tax law of another jurisdiction as well as basic knowledge of European and International Tax Law.

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Availability of lecturer(s)

 

 

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Other

Please send an email to georg.kofler@wu.ac.at and abhishek.padwalkar@wu.ac.at to indicate on which date you would prefer to present your paper and on which of the following topic you would like to write your seminar paper:

  • 17 October 2022 (topics to be decided).

          - EU Law and Global Investment Regime;

          - Challenges of the EU Unshell Directive.

  • 28 November 2022

         - The legitimacy of tax systems and the ‘new’ international tax order;

         - Preliminary Comment on the Draft Directive for Preventing the Misuse of Shell Entities (Unshell).

  • 16 January 2023

         - Beneficial ownership, PPTs and the derivative benefits problem;

         - Ramifications of TP secondary adjustments.

It would be ideal to have at least 5 papers during each session. You will have about 15 minutes for each presentation.

As for the papers, we expect you to write about 20 pages (if you write 15 or 25 pages, this will not be an issue as long as your contribution is well researched and on point). The deadline to submit it is the end of February 2023, but, of course, you can send it earlier.

If you have any doubts, please send an email to abhishek.padwalkar@wu.ac.at.

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Unit details
Unit Date Contents
1
Last edited: 2022-12-09



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