Syllabus

Title
1727 Tax Treaty Law
Instructors
Univ.Prof. Dr. Alexander Rust, LL.M.
Contact details
thomas.frenkenberger@wu.ac.at; eric.coenen@wu.ac.at
Type
VUE
Weekly hours
2
Language of instruction
Englisch
Registration
09/08/23 to 09/10/23
Registration via LPIS
Notes to the course
Subject(s) Master Programs
International Tax Law
Dates
Day Date Time Room
Tuesday 10/10/23 02:00 PM - 06:00 PM TC.0.02
Tuesday 10/17/23 02:00 PM - 06:00 PM TC.0.02
Tuesday 11/07/23 02:00 PM - 06:00 PM TC.0.02
Tuesday 12/12/23 04:30 PM - 07:30 PM TC.0.10 Audimax

On this page:

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Contents
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.
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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

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Attendance requirements

Participation in at least 70% of classes.

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Teaching/learning method(s)
This course will use the new WU Canvas platform instead of Learn@WU. 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 in-presence sessions. This will allow for detailed discussions of core concepts, examples and case studies during the in-presence sessions.
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Assessment

Prerequisites to pass the course:

• 50 out of 100 points in total

The total grade of 100 % will be composed of 2 components:
• Mini-quizzes = up to 10 %
• Exam = up to 90 %

 

Regarding Mini Quizzes ("Clicker"):
You have the opportunity to earn points during each lecture by correctly solving mini quizzes ("Clicker"). The mini quizzes will contribute 10% to your final grade. Participation is made possible through the quiz function via the new WU Canvas platform (comparable to learn Clicker questions). You can and should solve the mini quizzes only with of the OECD MC. During the first lecture, there will be a mini-quiz "test" to ensure the system is functioning correctly; this test, of course, is not graded, but it counts for attendance. Only the mini-quizzes in the second and the third lecture will be graded (achievable points per quiz = 5 points).

Regarding class participation :
You can participate actively in class and answer the questions raised by the professor. 

 

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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!
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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.

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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').
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Other
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



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