Inhalt

[ 902IEUSPISA17 ] AG Practice of International and European Tax Law

Versionsauswahl
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Workload Education level Study areas Responsible person Hours per week Coordinating university
3 ECTS M2 - Master's programme 2. year Law Thomas Bieber 1 hpw Johannes Kepler University Linz
Detailed information
Pre-requisites (*)Absolvierung von 3 ECTS aus dem Wahlfachkorb "Internationales und EU-Steuerrecht".
Original study plan Master's programme Master's programme Tax Law and Tax Management 2025W
Learning Outcomes
Competences
  • Students are able to analyze and evaluate the income tax consequences of cross-border activities, taking into account the relevant national tax laws and double taxation agreements (DTAs).
  • Students are familiar with current developments in international and European tax law and can apply these to practical cases.
Skills Knowledge
  • Students can fully and correctly understand tax issues and identify the relevant legal issues (k2, k3).
  • Students can solve complex international tax cases in a structured and comprehensible manner and evaluate various alternative courses of action and their tax implications (k4, k5).
  • Students are able to prepare a well-founded seminar paper on a cross-border tax case based on comprehensive research and the evaluation of laws, administrative practice, case law and literature (k5, k6).
  • Students will be familiar with the key national and treaty provisions on international tax law, including the relevant European principles.
  • Students have knowledge of current developments and trends in international tax law.
Criteria for evaluation
Changing subject? Yes
On-site course
Maximum number of participants 20
Assignment procedure Assignment according to priority