5386 International Tax Law
Francois Barreau, LL.M., Monique Tessa Malan, LL.M., Cristian Camilo Rodriguez Pena, LL.M., Assoz.Prof PD Dr. Rita Szudoczky
Weekly hours
Language of instruction
02/21/23 to 03/01/23
Registration via LPIS
Notes to the course
Day Date Time Room
Monday 03/13/23 01:00 PM - 04:00 PM D4.0.127
Monday 03/20/23 01:00 PM - 04:00 PM D4.0.127
Monday 03/27/23 01:00 PM - 04:00 PM D4.0.127
Thursday 03/30/23 01:00 PM - 04:00 PM TC.3.10
Monday 04/17/23 01:00 PM - 04:00 PM D4.0.127
Monday 04/24/23 01:00 PM - 04:00 PM D4.0.127
Monday 05/08/23 01:00 PM - 04:00 PM D4.0.127
Monday 05/22/23 05:00 PM - 06:30 PM D4.0.022

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

At most 1 class may be missed.

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.


Exam - 90%, Active Class Participation - 10%

Prerequisites for participation and waiting lists

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.


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Recommended previous knowledge and skills

A reference can be made to the book titled ‘Introduction to the Law of Double Taxation Conventions’ by Professor Michael Lang as background reading for the upcoming course.

Additional information on MyLEARN.




Unit details
Unit Date Contents
Last edited: 2023-01-31