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).

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

International Tax Law and Tax Policy  Topics: See Moodle

Good knowledge of Austrian tax law

None

Lang, M., Introduction to the Law of Double Taxation Conventions, 3rd edition (IBFD, 2021)Link auf weitere Informationenhttps://www.aau.at/rechtswissenschaften/

Changed examination information (COVID-19 exemption) – if necessaryIn 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.

the content of the course

Participation in class + final written exam in EnglishAssessment 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.