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

The aim of the course is to make students familiar with basic features of international tax law and tax treaty law.

At most 1 class may be missed.

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%

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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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.