Syllabus

Title
0277 Seminar on Recent Developments in European and International Tax Law
Instructors
Univ.Prof. Dr.Dr. Georg Kofler, LL.M., Univ.Prof. Dr. DDr.h.c. Michael Lang
Contact details
Type
FS
Weekly hours
2
Language of instruction
Englisch
Registration
08/31/23 to 09/29/23
Registration via LPIS
Notes to the course
Subject(s) Master Programs
Dates
Day Date Time Room
Monday 10/09/23 01:00 PM - 04:00 PM D4.0.047
Monday 10/09/23 04:30 PM - 07:30 PM D3.2.243
Monday 11/13/23 01:00 PM - 04:00 PM D3.2.243
Monday 11/13/23 04:30 PM - 07:30 PM D3.2.243
Monday 01/15/24 09:00 AM - 12:00 PM D3.2.243
Monday 01/15/24 04:30 PM - 07:30 PM D3.2.243
Contents

Internationally renowned experts from academia and practice will give lectures about current issues in the field of European and International tax law as part of a colloquium series.

Before each colloquium lecture a bridging course will be held to introduce the students to the topics of the lectures. Students must choose one of the three bridging course sessions in which to give a presentation on a topic related to the topic of one of the colloquium lectures (taking place later that same day).

Here is a 2 minute introductory video to the course: https://short.wu.ac.at/colloquium

Learning outcomes

After successful completion of the course students should be able to:

  • identify issues in the field of European tax law and selected foreign tax jurisdictions;
  • present their views on a topic related to the topic of one of the colloquia lectures,
  • analyse, synthesise and critically evaluate the literature on a topic and present their own views and arguments in a research paper.
Attendance requirements

At most, 2 out of the 6 contact sessions may be missed.

Attendance of the bridging course at which the student is presenting and the corresponding colloquium lecture is mandatory.

 

Teaching/learning method(s)

This course uses a variety of teaching/learning methods.

The course consists of 6 contact sessions on 3 dates (i.e. 2 contact sessions per date).

The two contact sessions on each date consist of the following:

  1. a bridging course (where the students who chose the presentation slots for that day present on one of the topics – or a similar topic – of the colloquium lecture later that day), followed by
  2. the colloquium lectures (presented by tax experts)

In each colloquium lecture, two renowned experts from academia and practice will lecture about two current issues in the field of European and International Tax Law.

Students are strongly encouraged to actively participate in both the bridging course and the colloquium lectures.

Assessment

The student’s final grade for the course will comprised as followed:

  • 30% weighting for the student’s presentation,
  • 60% weighting for the student’s research paper (on the topic of the student’s presentation), and
  • 10% weighting for the student’s active participation in the bridging courses and colloquium lectures

Due date for the research papers: 12 February 2024, 23:59 (students are, however, welcome to submit their papers prior to this date)

Word limit: 7 000 words (including footnotes, excluding the abstract)

Readings

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 readinglists@wu.ac.at.

Recommended previous knowledge and skills

To be able to derive the maximum value from this course, it is recommended that students have had exposure to a course dealing with a domestic tax system. A basic knowledge of a European and international tax law would also be beneficial.

Availability of lecturer(s)

Via email.

Other

Student presentations:

Each student must choose one of the topics being presented at the colloquia to present in the bridging course of the respective day. Your presentation must relate to the topic, i.e., you should think about an interesting topic in the general area of the evening colloquium lecture.

To book your slot, please fill your name in one of the slots in the Word document tiled “Date and topic allocations” in the Collaborations menu option on the course’s Canvas page. There are 2-3 slots per topic. In this regard a “first-come-first served” approach will be followed. The document will be available from Monday 2 October 2023 at 16:00.

At this stage, we have only received the topics of the first date's colloquium lectures. The topics of the other colloquium lectures will become available a few weeks before the date of the colloquium lecture. Students will be informed as soon as the topics become known.

  • Monday 9 October 2023  

          - Itai Grinberg "The Political Economy of Pillar 2: Looking Ahead to November 2024".

          - Ian Dykes "Certain Special Functions - Can organisational Competencies attract Residual Profit?"

  • Monday 13 November 2023 

          - Kimberly Brooks (topic to be confirmed)

          - Aurelio Massimiano (topic to be confirmed)

  • Monday 15 January 2024

          - Christine Osterloh-Konrad (topic to be confirmed)

          - Caroline Schrepp (topic to be confirmed)

Time limit for presentations: 15 minutes

Each presentation will be followed by 20 minutes of feedback and discussion.

Students are not expected to present the fully researched seminar paper but rather just their preliminary ideas. Of course, the closer the presentation to the final paper, the better.

Students are required to email their presentation to the course instructors by 09:00 on the day of their presentation.

Additional (blank) field
    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
Unit details
Unit Date Contents
1
Last edited: 2023-10-03



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