618.432 (24W) International Tax Law and Tax Policy

Wintersemester 2024/25

Registration possible from
29.08.2024 00:00

First course session
29.11.2024 09:00 - 12:30 S.2.37 On Campus
Next session:
29.11.2024 13:30 - 16:00 S.2.37 On Campus

Overview

Lecturer
Course title german International Tax Law and Tax Policy
Type Lecture - Course (continuous assessment course )
Course model Attendance-based course
Hours per Week 2.0
ECTS credits 4.0
Registrations 0 (14 max.)
Organisational unit
Language of instruction Englisch
Course begins on 29.11.2024
eLearning Go to Moodle course
Remarks (english)

Mandatory attendance

Time and place

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Course Information

Intended learning outcomes

Students will be able to evaluate current and future legal challenges and implement and reflect on appropriate solutions.

e.g.: acquire knowledge about international tax law (with specific focus on double tax treaties) and tax policy (with specific focus on the agendas of OECD, United Nations and European Commission).


Teaching methodology

Lecture by the lecturer; preparation and solution of cases by the course participants in groups (preparation out of class).

Course content

International Tax Law and Tax Policy  

Topics: See Moodle

Prior knowledge expected

Good knowledge of Austrian tax law

Curricular registration requirements

None

Literature

Lang, M., Introduction to the Law of Double Taxation Conventions, 3rd edition (IBFD, 2021)

Link to further information

https://www.aau.at/rechtswissenschaften/

Examination information

Im Fall von online durchgeführten Prüfungen sind die Standards zu beachten, die die technischen Geräte der Studierenden erfüllen müssen, um an diesen Prüfungen teilnehmen zu können.

Examination methodology

Changed examination information (COVID-19 exemption) – if necessary
In the case of examinations conducted online, the standards that students' technical devices must meet in order to participate in these examinations must be observed. 

The examination date for the final exam will be fixed after consultation with the students after the beginning of the semester.

Examination topic(s)

the content of the course

Assessment criteria / Standards of assessment for examinations

Participation in class + final written exam in English

Assessment criteria/measures

•    Written exam, 60 minutes, 2 points
•    Up to 3 cooperation point can be earned through participation in the course.

At least 2,5 points must be achieved in total in order to complete the course positively.


Grading scheme

Grade / Grade grading scheme

Position in the curriculum

  • Master's degree programme Business Law (SKZ: 900, Version: 19W.2)
    • Subject: Kompetenzerweiterung Wirtschaftsrecht (Compulsory elective)
      • PM 8.5 Spezialfragen des Steuerrechts (Vertiefung) ( 0.0h XX / 16.0 ECTS)
        • 618.432 International Tax Law and Tax Policy (2.0h VC / 4.0 ECTS)
          Absolvierung im 2., 3., 4. Semester empfohlen
  • Master's degree programme Business and Law (SKZ: 909, Version: 12W.4)
    • Subject: Steuerrecht (Compulsory elective)
      • Spezialfragen des Steuerrechts ( 2.0h VC/KS / 4.0 ECTS)
        • 618.432 International Tax Law and Tax Policy (2.0h VC / 4.0 ECTS)
  • Master's degree programme Business and Law (SKZ: 909, Version: 22W.3)
    • Subject: Steuerrecht (Compulsory elective)
      • 5.2 Spezialfragen des Steuerrechts (Vertiefung) - Internationales Steuerrecht ( 0.0h VC, VI / 4.0 ECTS)
        • 618.432 International Tax Law and Tax Policy (2.0h VC / 4.0 ECTS)
          Absolvierung im 1., 2., 3. Semester empfohlen

Equivalent courses for counting the examination attempts

Wintersemester 2023/24
  • 618.432 VC International Tax Law and Tax Policy (2.0h / 4.0ECTS)
Wintersemester 2022/23
  • 618.432 VC International Tax Law and Tax Policy (2.0h / 4.0ECTS)
Wintersemester 2021/22
  • 618.432 VC Spezialfragen des Steuerrechts (Vertiefung) - Internationales Steuerrecht (2.0h / 4.0ECTS)
Wintersemester 2020/21
  • 618.432 VC Spezialfragen des Steuerrechts (Vertiefung) - Internationales Steuerrecht (2.0h / 4.0ECTS)
Wintersemester 2019/20
  • 618.432 VC Spezialfragen des Steuerrechts (Vertiefung) - Internationales Steuerrecht (2.0h / 4.0ECTS)
Wintersemester 2018/19
  • 618.432 VC Spezialfragen des Steuerrechts (Internationales Steuerrecht) (2.0h / 4.0ECTS)
Wintersemester 2017/18
  • 618.432 VC Spezialfragen des Steuerrechts (Internationales Steuerrecht) (2.0h / 4.0ECTS)
Wintersemester 2016/17
  • 618.432 VC Spezialfragen des Steuerrechts (Internationales Steuerrecht) (2.0h / 4.0ECTS)
Wintersemester 2015/16
  • 618.432 VC Spezialfragen des Steuerrechts (Internationales Steuerrecht) (2.0h / 4.0ECTS)
Wintersemester 2014/15
  • 618.432 VK Spezialfragen des Steuerrechts (Internationales Steuerrecht) (2.0h / 4.0ECTS)
Wintersemester 2013/14
  • 618.432 VK Spezialfragen des Steuerrechts (Internationales Steuerrecht) (2.0h / 4.0ECTS)
Wintersemester 2012/13
  • 618.432 VK Spezialfragen des Steuerrechts (Internationales Steuerrecht) (2.0h / 4.0ECTS)