618.432 (24W) International Tax Law and Tax Policy
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
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Remarks (english)
Mandatory attendance
Time and place
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
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 schemePosition 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
-
PM 8.5 Spezialfragen des Steuerrechts (Vertiefung) (
0.0h XX / 16.0 ECTS)
-
Subject: Kompetenzerweiterung Wirtschaftsrecht
(Compulsory elective)
- 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)
-
Spezialfragen des Steuerrechts (
2.0h VC/KS / 4.0 ECTS)
-
Subject: Steuerrecht
(Compulsory elective)
- 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
-
5.2 Spezialfragen des Steuerrechts (Vertiefung) - Internationales Steuerrecht (
0.0h VC, VI / 4.0 ECTS)
-
Subject: Steuerrecht
(Compulsory elective)
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)