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International Taxation (MUR-B-5-IUF-TAX-ILV)
Department
- Bachelor's program Management & Law
Course unit code
- MUR-B-5-IUF-TAX-ILV
Level of course unit
- Bachelor
Year of study
- Fall 2024
Semester when the course unit is delivered
- 5
Number of ECTS credits allocated
- 3.0
Name of lecturer(s)
- MMag. Krug Isabell
Learning outcomes of the course unit
- Students are aware of the fundamental problem of taxation of cross-border business activities and of central aspects of international tax law.
Mode of delivery
- face-to-face
Prerequisites and co-requisites
- relevant course(s) of previous semester(s)
Recommended optional program components
- none
Course contents
- basic aspects of international tax law:
application and interpretation of taxation treaties
multilateral taxation treaties
European tax law
double taxation treaties
model conventions:
OECD Model Convention on Income and Capital
UN Model Convention
US Model Convention
European tax law
requirements under primary legislation (fundamental freedoms, state aid law, etc.)
requirements under secondary legislation (various directives)
Recommended or required reading
- Lang, M. (2002). Einführung in das Recht der Doppelbesteuerungsabkommen (2. Aufl.). Wien: Linde.
Rohatgi, R. (2018). Basic International Taxation. Volume I: Principles (3rd ed.). New Delhi: Taxmann.
Schmidjell-Dommes, S.. Internationales Steuerrecht (3. Aufl.). Wien: LexisNexis.
Planned learning activities and teaching methods
- The course comprises an interactive mix of lectures, discussions, individual and group work.
Assessment methods and criteria
- Presentation
- Exam
- Participation
- 75% Exam
15 % Presentation
10 % Participation
Language of instruction
- English
Work placement(s)
- none