Syllabus

Title
0439 Issues in U.S. International Tax Law and Policy
Instructors
Prof. Joseph Clifton, Jr. Fleming
Contact details
Type
VUE
Weekly hours
1
Language of instruction
Englisch
Registration
09/12/24 to 09/15/24
Registration via LPIS
Notes to the course
Subject(s) Master Programs
Dates
Day Date Time Room
Tuesday 10/08/24 09:00 AM - 11:30 AM D3.0.233
Wednesday 10/09/24 09:00 AM - 11:30 AM D4.0.022
Thursday 10/10/24 09:00 AM - 11:30 AM D3.0.233
Friday 10/11/24 09:00 AM - 11:30 AM D3.0.233
Friday 10/18/24 09:00 AM - 10:00 AM D3.0.233
Contents
Issues in U.S. International Tax Law and Policy 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)

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

Assessment
5% discussion, 5% participation, 90% positive degrees on written exam
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

It is mandatory to study the uploaded material before the course. You will find the lesson plan at the beginning of the material. The professor expects that on 8 October you will be prepared to deal with everything listed in the attached document including topic II.B. 

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: 2024-09-12



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