Syllabus
Registration via LPIS
Day | Date | Time | Room |
---|---|---|---|
Monday | 10/16/23 | 09:00 AM - 01:00 PM | TC.2.02 |
Monday | 11/20/23 | 09:00 AM - 01:00 PM | TC.1.01 OeNB |
Monday | 12/04/23 | 09:00 AM - 01:00 PM | TC.1.02 |
Tuesday | 12/12/23 | 04:30 PM - 07:30 PM | TC.0.10 Audimax |
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
Prerequisites to pass the course are active participation in class by answering specific questions regarding the lecture and case studies and a positive grade. For a positive grade you need 50% or more of the combined points of the final exam and the mini tests (i.e., 50 out of 100 points in total).
The total grade of 100% will be composed of 2 components:
• Clicker Questions (mini tests) = up to 10%
• Exam = up to 90%
Regarding Clicker Questions:
You have the opportunity to earn Clicker points during each lecture by correctly solving Clicker Questions. This is made possible through the Learn@WU Clicker Function. Overall, you can earn up to 10 Clicker points ( 1 point / Clicker question ) with the correct answer. You can and should solve the clicker questions with the help of your course materials including your class notes, the OECD MC, the Commentary, etc.. The clicker questions will take place unannounced at different times of the lecture.
To answer the questions, you need an Internet-enabled device with a web browser (e.g., smartphone, tablet, laptop, etc.). More information can be found here.
During the first lecture, there will be a Clicker question “test” to ensure the system is functioning correctly; this test, of course, is not graded, but it counts for attendance.
Regarding class participation :
You can participate actively in class and answer the questions raised by the professor. After each class your oral participation will be evaluated.
First semester students of the Master´s Program Taxation and Accounting receive priority placement!
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- When writing a seminar paper, the introduction must contain a declaration of the use of AI. If no form of AI was used, a note to this effect is sufficient. If AI was used, the introduction must explain accordingly where and in what form.
- For seminar papers, increased attention will be paid to:
- Whether the processed legal status is up-to-date
- Correct/existent citations
- Correct use of abbreviations
- Comprehension
- Errors in the outline
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