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
Prerequisites and co-requisites
relevant course(s) of previous semester(s)
Recommended optional program components
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
Gormley, L. (2005). EU Taxation law. Oxford: Oxford University Press. estimated publication of new second edition in August 2021.
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.
Planned learning activities and teaching methods
The course comprises an interactive mix of lectures, discussions and individual and group work.