| Nr. | LV-Typ(en) | LV-Titel | |
| 5261 | VUE | International Tax Law 
Anmeldung über LPIS vom 27.02.2024 14:00 bis 03.03.2024 23:59 |
|
| LV-Leiter/in | Dr. Gustavo Weiss de Resende, LL.M., Dott.mag. Valentina Emanuele, Kristof Geert Anton Boel, M.Sc., Oleksandr Nesterov-Surmenko, LL.M., Rhodah Noreen Kwamboka Nyamongo, LL.M. |
| Planpunkte Bachelor | Course II - International and European Tax Law Juristisches Wahlfach |
| Semesterstunden | 2 |
| Unterrichtssprache | Englisch |
| Termine | ||||
| Di, | 12.03.2024 | 14:00-17:00 Uhr | TC.4.16 (Lageplan) | |
| Di, | 19.03.2024 | 14:00-17:00 Uhr | TC.4.16 (Lageplan) | |
| Di, | 09.04.2024 | 14:00-17:00 Uhr | TC.4.16 (Lageplan) | |
| Di, | 16.04.2024 | 14:00-17:00 Uhr | TC.4.16 (Lageplan) | |
| Di, | 23.04.2024 | 14:00-17:00 Uhr | TC.4.16 (Lageplan) | |
| Di, | 14.05.2024 | 14:00-17:00 Uhr | TC.4.16 (Lageplan) | |
| Di, | 21.05.2024 | 14:00-17:00 Uhr | TC.4.16 (Lageplan) | |
| Di, | 28.05.2024 | 14:00-17:00 Uhr | P | TC.4.16 (Lageplan) |
| Termindownload (ical) | Termine abonnieren | ||||
| Weitere Informationen | https://learn.wu.ac.at/vvz/24s/5261 |
| Kontakt: | ||
| kristof.geert.anton.boel@wu.ac.at; valentina.emanuele@wu.ac.at; Oleksandr.Nesterov-Surmenko@wu.ac.at; rhodah.nyamongo@wu.ac.at; gustavo.weiss@wu.ac.at | ||
| Inhalte der LV: | ||
This course introduces bachelors’ students to international tax law. The course is aimed at students who have some knowledge of a domestic tax system. While this course will focus on the articles of the OECD Model Tax Convention, important differences with the UN Model will be highlighted. Further, the interaction of some EU law directives with tax treaties will be considered. Finally, students will also be encouraged to make the first steps into developing critical thinking about the international tax agenda. The course consists of the following 7 units: Unit 1: Fundamental concepts Unit 2: Scope of tax treaties & anti-avoidance Unit 3: Methods of elimination of double taxation, non-discrimination & dispute resolution Unit 4: Allocation rules part 1 – Business income and income from immovable property Unit 5: Allocation rules part 2 – Passive income Unit 6: Allocation rules part 3 – Personal services Unit 7: Integrated case study & international tax agenda/current developments |
||
| Lernergebnisse (Learning Outcomes): | ||
On completion of this course students should be able to determine and describe the allocation of taxing rights of a given scenario by applying the facts of a case to the relevant provisions of the OECD or UN Model tax treaties. Please consult the course outline on the online learning platform for a more detailed description of the learning outcomes. |
||
| Regelung zur Anwesenheit: | ||
At most, 2 contact sessions may be missed. Attendance of the first contact session is mandatory as well as attendance of the session at which the student’s group has been allocated to present. |
||
| Lehr-/Lerndesign: | ||
This course uses a variety of teaching/learning methods. Every unit of this course (excluding the first and the last) will consist of two parts:
The lecture component aims to explain the more challenging theoretical concepts of the prescribed study material which the students are expected to have engaged with prior to the lecture. As the groupwork consists of solving case studies, students are given the opportunity to practice their application of the theory to a set of facts. The groupwork component of this course facilitates students’ learning through peer learning. As the group’s proposed solution will also be discussed in class, students will receive feedback during the course regarding their performance. Students are strongly encouraged to actively participate in the lecture as well as pose questions to the group presenting. |
||
| Leistung(en) für eine Beurteilung: | ||
The student’s final grade for the course will comprised as followed:
All students are required to write the first exam. The second exam (scheduled for 11 June 2024 from 14:00 until 16:00) is only available as a supplementary exam for students who were sick for the first exam or have not passed the course after the first exam. |
||
| Teilnahmevoraussetzung(en): | ||
For students of Wirtschaftsrecht: During the registration period places are allocated on the "first-come, first-served" basis. After the registration period, students from the waiting list who do not yet have a valid registration will be assigned to available places based on the progress in their studies. Preference will be given to students who have successfully completed the introduction to tax law course (“Einfüring in das Steuerrecht”), the basic tax law course (“Grundkurs Steuerrecht”) and the advanced course ("Vertiefungskurs Steuerrecht"). NB! The deadline for deregistration requests is 17:00 on the day after the first contact session. |
© Wirtschaftsuniversität Wien | Kontakt