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 2020
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
  • 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.
Language of instruction
  • English
Work placement(s)
  • none
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