This one credit course is given by Guest Professor Dr. Servatius van Thiel from the Free University Brussels. The course on WTO and Taxation will identify the main areas of national tax law that are affected by the agreements and the case law of the World Trade Organisation. For that purpose it will provide a broad introduction to the WTO and taxation, and subsequently discuss in more detail the WTO rules and cases on customs duties, other charges on imports, the prohibition of indirect tax discrimination, the prohibition of regulatory discrimination and direct taxes, subsidies and tax incentives and the rules on services. As such, it will illustrate that WTO law has a much broader impact than expected on the way in which states exercise their tax jurisdiction over international buiness transactions (trade and investment).  

Students will be expected to read the materials before the start of the lectures.

The objective of the guest lectures is to provide the students with sufficient understanding of the different policy options for removing tax obstacles to international economic activity, and of the fact that concrete actions are more  easily taken in the framework of deep regional integration processes (such as the EU) and more difficult at the international level.   

In person lectures. Students are expected to actively participate in class.

The exam will be an in class closed book written exam at which students are expected to illustrate their answers with references to the relevant rules and case law discussed in class. 

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

• 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