Tax Treaty Law

Description

Course 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. 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 Attendance requirements: Participation in at least 70% of classes. 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. Prerequisites: Basic knowledge of tax law - at least at the level equivalent to the bachelor course 'Introduction to Austrian Tax Law' ('Einführung in das Steuerrecht').