Universität Wien

030613 KU International Tax Law (2024W)

4.00 ECTS (2.00 SWS), SPL 3 - Rechtswissenschaften
Prüfungsimmanente Lehrveranstaltung
Moodle

An/Abmeldung

Hinweis: Ihr Anmeldezeitpunkt innerhalb der Frist hat keine Auswirkungen auf die Platzvergabe (kein "first come, first served").

Details

max. 46 Teilnehmer*innen
Sprache: Englisch

Lehrende

Termine (iCal) - nächster Termin ist mit N markiert

On October 24th the lecture will last until 7 pm. From 5 pm we will move from Sem44 to the Marietta-Blau-Saal, where Professor Dziurdz will give a lecture on "Conflicting Objects and Purposes in Tax Treaty Law".

  • Montag 21.10. 14:00 - 18:00 Seminarraum SEM44 Schottenbastei 10-16, Juridicum 4.OG
  • Dienstag 22.10. 14:00 - 18:00 Seminarraum SEM44 Schottenbastei 10-16, Juridicum 4.OG
  • Mittwoch 23.10. 14:00 - 18:00 Seminarraum SEM44 Schottenbastei 10-16, Juridicum 4.OG
  • Donnerstag 24.10. 14:00 - 17:00 Seminarraum SEM44 Schottenbastei 10-16, Juridicum 4.OG
  • Freitag 25.10. 14:00 - 17:00 Seminarraum SEM44 Schottenbastei 10-16, Juridicum 4.OG

Information

Ziele, Inhalte und Methode der Lehrveranstaltung


This course explores the foundations of international tax law, equipping students with a thorough understanding of key concepts and legal instruments, in particular, double taxation conventions. We begin by examining the phenomenon of international juridical double taxation and the primary legal sources that shape international taxation. The course then delves into critical issues surrounding the taxation of cross-border income-generating activities. Key topics include: (1) the interaction between double tax treaties and domestic tax law, (2) interpretation of double tax treaties and their terms, (3) eligibility for and the scope of double tax treaty benefits, (4) the concept of residency in tax treaty law, (5) the nexus requirements for source state taxation, and (6) the mechanisms designed to eliminate juridical double taxation.

Art der Leistungskontrolle und erlaubte Hilfsmittel


Grades will be based on attendance and participation in classes (30%) as well as participation in a one-hour written exam (70%).

Mindestanforderungen und Beurteilungsmaßstab

Grades will be based on attendance and participation in classes (30%) as well as participation in a one-hour written exam (70%).

Prüfungsstoff

Grades will be based on attendance and participation in classes (30%) as well as participation in a one-hour written exam (70%).

Literatur

OECD, Model Tax Convention on Income and on Capital (2017)
Lang, Introduction to the Law of Double Taxation Conventions, 3rd edition (2021)
Class Materials

Zuordnung im Vorlesungsverzeichnis

Letzte Änderung: Mo 21.10.2024 21:25