Universität Wien

030322 KU International Law Aspects of Tax Planning (2019S)

Dissecting the Paradise Papers

3.00 ECTS (2.00 SWS), SPL 3 - Rechtswissenschaften
Continuous assessment of course work
Moodle

Registration/Deregistration

Note: The time of your registration within the registration period has no effect on the allocation of places (no first come, first served).

Details

max. 30 participants
Language: English

Lecturers

Classes (iCal) - next class is marked with N

We will discuss the course schedule, the topics for each session and administrative details during our preliminary meeting on 15 March (attendance mandatory). The sub-topics for the presentations will be allocated until 31 March, after a (simple) selection.

Each class will start with an introduction and overview of the topic picked for the respective session, followed by short presentations (approx. 10 minutes) by students. These presentations will serve as an impulse for further discussion and legal analysis.

  • Friday 15.03. 17:00 - 18:00 Seminarraum SEM62 Schottenbastei 10-16, Juridicum 6.OG (Kickoff Class)
  • Monday 06.05. 17:00 - 20:00 Seminarraum SEM51 Schottenbastei 10-16, Juridicum 5.OG
  • Tuesday 07.05. 17:00 - 20:00 Seminarraum SEM52 Schottenbastei 10-16, Juridicum 5.OG
  • Wednesday 08.05. 17:00 - 20:00 Seminarraum SEM62 Schottenbastei 10-16, Juridicum 6.OG
  • Thursday 09.05. 17:00 - 20:00 Seminarraum SEM43 Schottenbastei 10-16, Juridicum, 4.OG
  • Monday 13.05. 17:00 - 20:00 Seminarraum SEM43 Schottenbastei 10-16, Juridicum, 4.OG
  • Tuesday 14.05. 17:00 - 20:00 Seminarraum SEM61 Schottenbastei 10-16, Juridicum 6.OG
  • Thursday 16.05. 17:00 - 20:00 Seminarraum SEM31 Schottenbastei 10-16, Juridicum, 3.OG

Information

Aims, contents and method of the course

High-profile leaks like the Panama or Paradise Papers have repeatedly led to public outcry regarding the current practices of cross-border tax planning. This course will analyze aspects of these criticized practices from an international law perspective to offer an overview of the intersection between international law and taxation. The aim will be a strictly legal analysis; we will not engage in the political or moral debate surrounding the issue of international taxation. Each class will highlight a different international law aspect of international taxation, tax planning and/or issues of the leaks themselves.

The course will follow the Socratic method - critical thinking and class participation will be imperative.

Each class will start with an introduction and overview of the topic picked for the respective session, followed by short presentations (approx. 10 minutes) by students. These presentations will serve as an impulse for further discussion and legal analysis.

We will discuss the course schedule, the topics for each session and administrative details during our preliminary meeting on 15 March. The sub-topics for the presentations will be allocated until 31 March, after a selection process (see below).

The selection process for the course consists of three steps:
1. First, all interested students must sign up for the course via u:space.
2. Second, all students must attend the preliminary meeting on 15 March. Students who do not attend this meeting without good cause will be deregistered from the course.
3. If more than 30 students attend the preliminary meeting and are interested in enrolling, there will be a short selection process (a short essay of less than 200 words to be handed in by 25 March). This essay will not count toward the final grade - it will only serve as an indicator of your interest and motivation to participate in this course.

Assessment and permitted materials

The final grade will be determined by three equally weighted elements:
(1) Class participation,
(2) the presentation and
(3) either a short final exam or a short essay in response to an essay question.

Within each of these three elements, students can score a maximum of 20 points (total of 60 points for all three elements combined).

Due to the particular focus on class participation, students are expected to do the assigned readings (less than 20 pages per session) before each class.

Minimum requirements and assessment criteria

There are no prerequisites for this course.
A basic understanding of public international law and (international and/or domestic) tax law would certainly be an asset. However, the first session on 5 May will serve as a crash course for anyone who has no prior knowledge of these two subjects.

Examination topics

Reading list

Association in the course directory

Last modified: Fr 06.05.2022 00:15