Universität Wien

950027 KU European and International Tax Law (2024W)

2.00 ECTS (1.00 SWS), Universitätslehrgänge
Continuous assessment of course work

This is a fee-based continuous education and training programme/certificate course offered by the Postgraduate Center. Please note that you must be admitted to a continuing education and training programme/certificate course to participate.

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. 40 participants
Language: English

Lecturers

Classes

Currently no class schedule is known.

Information

Aims, contents and method of the course

Aims: Introduction to European and International Tax Law
Contents: Globalization of economy on the one hand and the national tax sovereignty of States on the other hand, lead in almost any economic situation (from cross-border employee secondment to complex international M&A transactions) to the problem of a potential double taxation. Double taxation is avoided at the international level through bilateral international treaties - so-called "double taxation treaties". In addition, within the European Union the impact of EU fundamental freedoms and the EU secondary legislation have to be considered in such cases.
Method: Lecture and discussion

Assessment and permitted materials

Assessment: Written exam
Permitted materials: open book

Minimum requirements and assessment criteria

50% for a positive grade, based on the written exam

Examination topics

All topics covered in the course

Reading list

Materials will be provided during the course.

Association in the course directory

Last modified: We 31.07.2024 11:06