Syllabus

Title
4158 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
02/09/24 to 02/25/24
Registration via LPIS
Notes to the course
Subject(s) Master Programs
Dates
Day Date Time Room
Monday 03/18/24 09:00 AM - 12:00 PM D3.2.243
Monday 03/18/24 04:30 PM - 07:30 PM D3.2.243
Monday 04/29/24 09:00 AM - 12:00 PM D3.2.243
Monday 04/29/24 04:30 PM - 07:30 PM D3.2.243
Monday 06/10/24 09:00 AM - 12:00 PM D3.2.243
Monday 06/10/24 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: 10 July 2024, 23:59 (students are, however, welcome to submit their papers prior to this date)

Word limit: 7500 words (including footnotes, excluding the abstract)

Prerequisites for participation and waiting lists

Prior knowledge: basic knowledge of Austrian tax law or the tax law of another jurisdiction as well as basic knowledge of European and International Tax Law.

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 send an email to georg.kofler@wu.ac.at and giuseppe.moramarco@wu.ac.at to indicate on which date you would prefer to present your paper and on which of the following topic you would like to write your seminar paper. No "first come, first served approach".

  • 18 March 2024 
  • Irma Mosquera Valderrama, University of Leiden - "The OECD, BEPS IF and UN Throughput Legitimacy Deficits: Understanding the Process to Enhance Legitimacy in International Tax Law Making"
  • Paolo Ludovici, Gatti Pavesi Bianchi Ludovici - "Non Discrimination Issues vis-à-vis EU and Non EU States: Practical Cases"

 

  • 29 April 2024 
  • (soon available)

 

  • 10 June 2024
  • (soon available)

 

It would be ideal to have at least 2 papers during each session.

Time limit for presentations: 15 minutes

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

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

As for the papers, we expect you to write about 20 pages (if you write 15 or 25 pages, this will not be an issue as long as your contribution is well researched and on point). The deadline to submit it is July 10th, but, of course, you can send it earlier.

Additional (blank) field

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.

Unit details
Unit Date Contents
1
Last edited: 2024-03-04



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