040466 UK International Tax Law (2022W)
Continuous assessment of course work
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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).
- Registration is open from Mo 12.09.2022 09:00 to Fr 23.09.2022 12:00
- Deregistration possible until Fr 14.10.2022 23:59
Details
max. 50 participants
Language: German
Lecturers
Classes (iCal) - next class is marked with N
This course is held in German; however, English materials are also used.
The course will take place in presence at Oskar-Morgenstern-Platz in compliance with the Corona security concept of the University of Vienna. Should the epidemiological situation require it, the course will be continued in a deviating, digital or hybrid form.Please note the current info of the Faculty of Business, Economics and Statistics!In any case, the first partial exam will take place on Friday 21st October 2022 from 09:45 to 11:15 exclusively in presence at Oskar-Morgenstern-Platz (exam time: 45 minutes). Also, the second partial exam will take place exclusively in presence only on Friday 28th October 2022 from 09:45 to 11:15 (exam time: 45 minutes).Sessions on Saturday: The course will begin on both Saturdays, the 8th and the 15th of Ocotber, at 9 a.m.
Monday
03.10.
08:00 - 13:00
Hörsaal 15 Oskar-Morgenstern-Platz 1 2.Stock
Monday
10.10.
08:00 - 13:00
Hörsaal 15 Oskar-Morgenstern-Platz 1 2.Stock
Saturday
15.10.
08:00 - 14:45
Hörsaal 14 Oskar-Morgenstern-Platz 1 2.Stock
Monday
17.10.
08:00 - 13:00
Hörsaal 15 Oskar-Morgenstern-Platz 1 2.Stock
Friday
21.10.
09:45 - 11:15
Hörsaal 9 Oskar-Morgenstern-Platz 1 1.Stock
Friday
28.10.
09:45 - 11:15
Hörsaal 9 Oskar-Morgenstern-Platz 1 1.Stock
Information
Aims, contents and method of the course
Assessment and permitted materials
A total of 100 points can be achieved in this course.
The criteria for the performance assessment are divided as follows:
1st partial exam: 40 points (equivalent to 40%),
2nd partial exam: 40 points (corresponds to 40%),
Oral participation in the lessons: 8 points (corresponds to 8%) and
Participation by providing written solutions of 3 cases: 12 points (corresponds to 12%).The partial exams last 45 minutes each and are held in writing in German.
Only unannotated law texts, non-programmable calculators and non-electronic dictionaries may be used in the exams. Regarding highlighting and labelling of law texts: Only underlining and highlighting of text passages with highlighters etc. as well as the use of Post-Its are permitted. Post-Its may only be labelled with titles of laws/abbreviations of laws. Prohibited are therefore in particular: Any paragraph headings, commentaries or even individual words, examination schemes, other signs, additional sheets as well as paragraph references and chains of references.An assessment is also made if students have participated in the course at least once (e.g. signature performance).Attendance is compulsory for the course. Unexcused absence from the first class automatically leads to deregistration in order to allow students on the waiting list to move up. If you are unable to attend the first class, you must inform us in advance by email in order to continue attending the course.Overall, absence from the course more than twice will result in a negative grade. Excuses for absence are not required (except for the first class).
The criteria for the performance assessment are divided as follows:
1st partial exam: 40 points (equivalent to 40%),
2nd partial exam: 40 points (corresponds to 40%),
Oral participation in the lessons: 8 points (corresponds to 8%) and
Participation by providing written solutions of 3 cases: 12 points (corresponds to 12%).The partial exams last 45 minutes each and are held in writing in German.
Only unannotated law texts, non-programmable calculators and non-electronic dictionaries may be used in the exams. Regarding highlighting and labelling of law texts: Only underlining and highlighting of text passages with highlighters etc. as well as the use of Post-Its are permitted. Post-Its may only be labelled with titles of laws/abbreviations of laws. Prohibited are therefore in particular: Any paragraph headings, commentaries or even individual words, examination schemes, other signs, additional sheets as well as paragraph references and chains of references.An assessment is also made if students have participated in the course at least once (e.g. signature performance).Attendance is compulsory for the course. Unexcused absence from the first class automatically leads to deregistration in order to allow students on the waiting list to move up. If you are unable to attend the first class, you must inform us in advance by email in order to continue attending the course.Overall, absence from the course more than twice will result in a negative grade. Excuses for absence are not required (except for the first class).
Minimum requirements and assessment criteria
Distribution of grades:
5: up to 50% (up to 50 points).
4: 50.5% - 63% (50.5 points - 63 points)
3: 63.5% - 74.5% (63.5 points – 74.5 points)
2: 75% - 87% (75 points - 87 points)
1: 87.5% - 100% (87.5 points - 100 points)
From 50.5% (= 50.5 points) the course is positively completed.
5: up to 50% (up to 50 points).
4: 50.5% - 63% (50.5 points - 63 points)
3: 63.5% - 74.5% (63.5 points – 74.5 points)
2: 75% - 87% (75 points - 87 points)
1: 87.5% - 100% (87.5 points - 100 points)
From 50.5% (= 50.5 points) the course is positively completed.
Examination topics
Contents
of the chapter “Grundzüge des internationalen Steuerrechts“ in Doralt/Ruppe/Mayr/Kirchmayr-Schliesselberger (Hrsg) Grundriss des Österreichischen Steuerrechts Band I, 12th edition (2019) 679-739,
the textbook Lang, Introduction to the Law of Double Taxation Conventions, 3rd edition (2021) 1-128,
the case studies, and
the PPT slides
of the chapter “Grundzüge des internationalen Steuerrechts“ in Doralt/Ruppe/Mayr/Kirchmayr-Schliesselberger (Hrsg) Grundriss des Österreichischen Steuerrechts Band I, 12th edition (2019) 679-739,
the textbook Lang, Introduction to the Law of Double Taxation Conventions, 3rd edition (2021) 1-128,
the case studies, and
the PPT slides
Reading list
• The chapter “Grundzüge des internationalen Steuerrechts“ in Doralt/Ruppe/Mayr/Kirchmayr-Schliesselberger (Hrsg) Grundriss des Österreichischen Steuerrechts Band I, 12th edition (Manz 2019) 679-739,
• Lang, Introduction to the Law of Double Taxation Conventions, 3rd edition (Linde 2021) 1-128,
• Current edition of the Code of Tax Laws (currently 69th edition, Linde, 1.3.2022)
• PPT Slides and case studies (will be made available in a timely manner)
• Lang, Introduction to the Law of Double Taxation Conventions, 3rd edition (Linde 2021) 1-128,
• Current edition of the Code of Tax Laws (currently 69th edition, Linde, 1.3.2022)
• PPT Slides and case studies (will be made available in a timely manner)
Association in the course directory
Last modified: Mo 10.10.2022 09:08
Highly recommended prerequisite: previous completion of the module “Tax Law” (Lecture Tax Law and UK Tax Law). In addition, we strongly recommend to take the course “International Tax Law“ first in the winter semester of our module “Taxation of Multinational Enterprises”!Contents:
• Repetition of the principles of Austrian foreign tax law (foreign relations of tax residents; domestic relations of tax non-residents)
• Problem of double taxation
• Systematic introduction to the principles and concepts double tax treaty law on the basis of the OECD Model Convention
Distributive articles of double tax treaties
Method of avoiding double taxation
Abusive practices
Non-discrimination
Mutual agreement procedure and exchange of information
Current developments
• Influence by EU law on cross-border situationsMethods:
The students prepare for the course in self-study and acquire the relevant knowledge regarding the topics in advance using the literature provided. The topics are consolidated and deepened in the course by solving cases together, supported by a PPT presentation.Aims:
The aim is to provide students with a profound insight into the tax treatment of various cross-border situations on the basis of DTT law, including European law requirements. After positive completion of the course, students should be able to understand the functioning of double taxation treaties, to apply them and to find a well-founded solution to questions of doubt.