Syllabus

Title
0908 Tax and Development
Instructors
Dr. Richard Stern, B.A.,M.Sc.,Ph.D.
Type
VUE
Weekly hours
1
Language of instruction
Englisch
Registration
09/07/23 to 09/10/23
Registration via LPIS
Notes to the course
Subject(s) Master Programs
Dates
Day Date Time Room
Tuesday 11/28/23 10:00 AM - 01:00 PM D3.0.233
Thursday 11/30/23 10:00 AM - 12:30 PM D3.0.233
Tuesday 12/05/23 10:00 AM - 01:00 PM D3.0.233
Thursday 12/07/23 10:00 AM - 12:30 PM D3.0.233
Contents
Issues in tax and development 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)
Lecture
Assessment

70% positive degree on written exam or paper, 15% participation, 15% discussion.

Students will be required to provide a written paper as their course assessment.

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

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

Availability of lecturer(s)
Other

Further specific lecturing materials will be provided by the institute 1 week before the lecture starts.The offered courses change each semester and are usually held by foreign guest professors.

*The outline of the course and the list of reading materials can be found in the folder "Learning Activities".

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



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