Vienna, Austria

International Tax Law

This program comprises a week of intensive work on scientific topics, provided by professors and experienced research associates, covering the practice of double tax treaties and European tax law.

Module 1:
INTRODUCTION TO TAX TREATY LAW

Module 2:
TAX TREATY ENTITLEMENT, ABUSE OF TAX TREATIES – WHERE ARE THE LIMITS? SCOPE OF THE TAX TREATIES

Module 3:
TAX TREATIES: BUSINESS PROFITS, TRANSFER PRICING

Module 4:
TAX TREATIES: INTEREST, DIVIDENDS AND ROYALTIES IN TAX TREATY LAW;
EMPLOYEES, ENTERTAINERS AND SPORTSPERSONS IN TAX TREATY LAW

Module 5:
TAX TREATIES: CAPITAL GAINS; INHERITANCE TAX; PROTECTION AGAINST DISCRIMINATION IN DOUBLE TAX TREATIES;
EXCHANGE OF INFORMATION AND LEGAL PROTECTION IN TREATY LAW

Module 6:
TAX TREATIES: METHODS TO AVOID DOUBLE TAXATION - EXEMPTION AND CREDIT

Module 7:
EUROPEAN TAX LAW: FUNDAMENTAL FREEDOMS AND PILLAR II Directive

Module 8:
EUROPEAN TAX LAW: STATE AID PROVISIONS AND ANTI TAX AVOIDANCE DIRECTIVE

Module 9:
EUROPEAN TAX LAW: DIRECTIVES ON MUTUAL ASSISTANCE AND ARBITRATION,
COMPARISON WITH TAX TREATY

Module 10:
EUROPEAN TAX LAW: PARENT SUBSIDIARY, INTEREST AND ROYALITIES AND MERGER DIRECTIVE

Course leader

Univ. Prof. Dr. Michael Lang
Professor and Head of the Institute for Austrian and International Tax Law, WU

Target group

The program is directed at full-time students from CEE countries, who:

- have knowledge of the national laws of their home countries
- are already well advanced in their studies
- are interested in practicing tax law after finalizing their studies

The program is limited to 25 to 30 students in order to ensure high quality.

Fee info

EUR 2: €2000: Includes courses and materials as well as optional evening programming provided by partners of the summer school

Scholarships

Selected full-time students from Central and Eastern European (CEE) countries are eligible for a waiver of the participation fee and will be supported with their travel costs.