0491 Issues in U.S. International Tax Law and Policy
Prof. Joseph Clifton, Jr. Fleming
Contact details
Weekly hours
Language of instruction
09/07/23 to 09/10/23
Registration via LPIS
Notes to the course
Subject(s) Master Programs
Day Date Time Room
Tuesday 10/03/23 09:00 AM - 11:30 AM TC.3.03
Wednesday 10/04/23 09:00 AM - 11:30 AM TC.3.03
Thursday 10/05/23 09:00 AM - 11:30 AM TC.5.15
Friday 10/06/23 09:00 AM - 11:30 AM TC.5.15
Tuesday 10/17/23 09:00 AM - 10:00 AM TC.4.01
Issues in U.S. International Tax Law and Policy will be discussed to enable the students a comprehensive education in tax law.
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.
Additional information on MyLEARN.
    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: 2023-10-03