0019 Tax Treaty Law
Univ.Prof. Dr.Dr. Georg Kofler, LL.M.
Weekly hours
Language of instruction
09/08/23 to 09/10/23
Registration via LPIS
Notes to the course
Subject(s) Master Programs
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
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.
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

Attendance requirements

Participation in at least 70% of classes.

Teaching/learning method(s)
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.

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
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.


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!

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

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').
Our homepage provides you with more information.
    1. 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.
    2. 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
Last edited: 2023-10-16