Syllabus

Title
4648 Tax Treaty Law
Instructors
Univ.Prof. Dr. Alexander Rust, LL.M.
Contact details
severin.schragl@wu.ac.at; iris.tschatsch@wu.ac.at
Type
VUE
Weekly hours
2
Language of instruction
Englisch
Registration
02/10/23 to 02/12/23
Registration via LPIS
Notes to the course
Subject(s) Master Programs
Course - International Tax Law
International Tax Law
Dates
Day Date Time Room
Tuesday 03/21/23 09:00 AM - 01:00 PM TC.0.03 WIENER STÄDTISCHE
Tuesday 03/28/23 09:00 AM - 01:00 PM TC.0.03 WIENER STÄDTISCHE
Tuesday 04/11/23 09:00 AM - 01:00 PM TC.0.03 WIENER STÄDTISCHE
Tuesday 04/25/23 10:00 AM - 01:00 PM TC.0.10 Audimax

On this page:

to top
Contents
The course is an introduction into tax treaty law. The system of the OECD Model Convention and the most important double tax conventions are analyzed by discussing and solving case studies.
to top
Learning outcomes

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

to top
Attendance requirements

Participation in at least 70% of classes.

to top
Teaching/learning method(s)
This course will use the new WU Canvas platform instead of Learn@WU. The course is blocked. The units contain a mixture of lecture, discussion as well as case studies.The lecturer teaches the necessary theoretical knowledge by explaining the underlying concepts and methods. In discussing and solving the case studies this knowledge is deepened and students learn the main features of double tax treaty law. Disputed questions in theory and praxis are analyzed in detail.
 
This course will provide students with an inverted classroom experience complete with online and in-presence sessions. Students will be provided with pre-recorded lectures to watch at their own pace and timing before the actual online and in-presence sessions. This will allow for detailed discussions of core concepts, examples and case studies during the online and in-presence sessions.
to top
Assessment

Prerequisite to pass the course is a positive grade on the exam.

The total grade of 100% will be composed of 2 components:
• Mini quizzes = up to 10%
• Exam = up to 90%

 

Regarding Mini Quizzes ("Clicker"):
You have the opportunity to earn points during each lecture by correctly solving mini quizzes ("Clicker"). The mini quizzes will contributre 10% to your final grade. Participation is made possible through the quiz function via the new WU Canvas platform (comparable to learn Clicker questions). You can and should solve the mini quizzes only with of the OECD MC. The first mini quiz will be held during the first lecture and already contributes to your final grade.

Regarding class participation :
You can participate actively in class and answer the questions raised by the professor. 

 

to top
Prerequisites for participation and waiting lists
Participation requirements:
Basic knowledge of tax law system in Austria and/or in another country.
 
Waiting list:
First semester students of the Master´s Program Taxation and Accounting receive priority placement!
to top
Readings

Please log in with your WU account to use all functionalities of read!t. For off-campus access to our licensed electronic resources, remember to activate your VPN connection connection. In case you encounter any technical problems or have questions regarding read!t, please feel free to contact the library at readinglists@wu.ac.at.

to top
Recommended previous knowledge and skills
Basic knowledge of tax law - at least at the level equivalent to the bachelor course 'Introduction to Austrian Tax Law' ('Einführung in das Steuerrecht').
to top
Other
Our homepage provides you with more information.
Last edited: 2023-01-12



Back