The main focus of this course is interpretation methods, but it also includes rule of law, separation powers and the Vienna Convention on the Law of Treaties.

After attending this course, the student will be able to implement legal interpretation in the field of international business taxation.

Participants are expected to attend all sessions.

Students receive material in advance and will prepare for the lecture. Professors select topics for presentations which are given by the students during the lectures. Further methods include theoretical inputs and discussions. After the lecture the students may issue papers or participate in an exam.

• Presentation (20%)
• Proposal paper (5 %)
• Term paper (60 %)
• Participation (15%)

All students admitted to the DIBT, the PhD in International Business Taxation, are able to participate in this lecture

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All courses are taught in English.