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Nr. LV-Typ(en) LV-Titel
4588 VUE Tax Treaty Law Präsenz-Modus
Anmeldung über LPIS
vom 16.02.2024 14:00 bis 18.02.2024 23:59

LV-Leiter/in Univ.Prof. Dr. Alexander Rust, LL.M.
Planpunkte Master Kurs - Internationales Steuerrecht
Internationales Steuerrecht
Semesterstunden 2
Unterrichtssprache Englisch

Termine
Di, 19.03.2024 09:00-13:00 Uhr TC.0.04 (Lageplan)
Di, 09.04.2024 09:00-13:00 Uhr TC.0.04 (Lageplan)
Di, 16.04.2024 09:00-13:00 Uhr TC.0.04 (Lageplan)
Di, 23.04.2024 09:00-12:00 Uhr P TC.0.04 (Lageplan)
Termindownload (ical) | Termine abonnieren

Weitere Informationen https://learn.wu.ac.at/vvz/24s/4588

Kontakt:
rafaella.pereira.pedone.de.oliveira@wu.ac.at; juliane.beverungen@wu.ac.at
Inhalte der LV:
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.
Lernergebnisse (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
Regelung zur Anwesenheit:

Participation in at least 70% of classes.
Lehr-/Lerndesign:
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.
Leistung(en) für eine Beurteilung:

Prerequisites to pass the course:

• 50 out of 100 points in total

The total grade of 100 % will be composed of 2 components:
• Mini-quizzes = up to 10 %
• Exam = up to 90 %

 

Regarding Mini Quizzes ("Clicker"):
You have the opportunity to earn points during each lecture by correctly solving mini quizzes ("Clicker"). The mini quizzes will contribute 10% to your final grade. Participation is made possible through the quiz function via the new WU Canvas platform (comparable to learn Clicker questions). You can and should solve the mini quizzes only with of the OECD MC. During the first lecture, there will be a mini-quiz "test" to ensure the system is functioning correctly; this test, of course, is not graded, but it counts for attendance. Only the mini-quizzes in the second and the third lecture will be graded (achievable points per quiz = 5 points).

Regarding class participation :
You can participate actively in class and answer the questions raised by the professor. 

 
Teilnahmevoraussetzung(en):
Participation requirements:
Basic knowledge of tax law system in Austria and/or in another country.
 
Waiting list:
First semester students of the Master´s Program Taxation and Accounting receive priority placement!
Zuletzt bearbeitet: 21.12.2023 13:43
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