5674 Introduction to US International Taxation
Prof. Reuven Avi-Yonah
Weekly hours
Language of instruction
02/09/23 to 02/12/23
Registration via LPIS
Notes to the course
Subject(s) Master Programs
Day Date Time Room
Thursday 03/02/23 09:00 AM - 12:30 PM D3.0.233
Friday 03/03/23 09:00 AM - 12:30 PM D3.0.233
Monday 03/13/23 09:00 AM - 12:15 PM D3.0.233
Friday 03/17/23 09:00 AM - 10:00 AM D3.0.233


This is an introduction to U.S. taxation of U.S. and foreign persons engaged in international activities. Topics will include U.S. jurisdiction to tax, tax treaties, allocation of income, transfer pricing, foreign tax credits, etc. The class will also addresses some of the important procedural mechanisms by which international tax issues are resolved -- e.g., advance pricing agreements and Competent Authority negotiations. The goal of the class is to provide an overview of the relevant law, giving due respect to its complexity and the policies underlying it, and to identify and wrestle with the types of issues that most frequently arise.


Learning outcomes

After this course, students are able to:
- Analyze European/International tax law questions in respect of a foreign legal system
- Evaluate comprehensive, international fact cases concerning European/International tax law in the context of a foreign legal system
- Describe the cornerstones of a foreign tax law regime
- Compare foreign tax law with Austrian tax law (or domestic tax law of another country) in order to gain a broader perspective thereon.

Attendance requirements

> 70% attendance requirement

Teaching/learning method(s)



5% discussion, 5% participation, 90% positive degrees on written exam


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Recommended previous knowledge and skills

Knowledge of Austrian national tax law or another domestic tax law is required.

Availability of lecturer(s)


Further specific lecturing material will be provided by the institute 2 weeks before the lecture starts.The offered courses change each semester and are usually held by foreign guest professors.
Last edited: 2023-02-19