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WU Vienna Tax law

Schedule

The University Act provides for a total of 90 ECTS for the LL.M. program. The program is divided into eight blocks of lectures and comprises the following subjects:
 

Tax treaty law

  • Australian Tax Treaty Policy
  • Dual Residence
  • Exchange of Information
  • Non-Discrimination – Concepts and Practical Implications
  • Permanent Establishments
  • Principles of Tax Treaty Law
  • South American Tax Treaty Policy
  • Special Features of the UN Model Convention
  • Tax Treaties – Case Studies and Specific Interpretation Issues
  • Tax Treaties in a Post-BEPS-Era
  • Tax Treaties between Developed and Less Developed Countries
  • Tax Treaty Developments: Source versus Residence Principle
  • Tax Treaty Interpretation
  • Tax Treaty Negotiation
  • The Relevance of OECD Documents for the Interpretation of Bilateral Tax Treaties

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