Selected tax systems
Anti-avoidance measures Tax law of the EU Tax treaty law International tax planning International tax policy Supplementary courses Master's thesis 
 
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The courses of the 2009/2010 and the 2010/2011 full-time programs, and the 2009/2011 part-time program are described in detail below. The figures in brackets after the title indicate the credits per course. Each description also states the program in which the course is offered
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Principles of selected tax Systems (18) |
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While the underlying foundations of most modern tax systems are similar, each Western tax law has its own distinct features resulting from different tax policy choices. This course reviews the key tax policy issues considered by tax legislators and considers how tax policy choices impact on tax law design. Within each kind of tax law, different tax treatments may apply to economically similar transactions that have a different legal character. The course is built up around the concepts used by legislators and touches upon issues such as constitutionality, anti-abuse, income concept, relationship with accounting rules, etc.
F 09/10: October 2-3, 2009
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After a brief overview of the historical background of taxation in Germany and the constitutional guidelines for the German tax system, the course concentrates on the taxation of individuals, partnerships and corporations. The course will also discuss some particularities of the German tax system such as the Organschaft (consolidation), Zinsschranke (interest deduction ceiling rule), the German schedular system and the enormous influence of the ability-to-pay principle on the legislator and in the interpretation of tax provisions.
F 09/10: October 23, 2009
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This course begins with a look at the Swiss tax system, which is characterized by various peculiarities due to the federal structure of the state. It then illustrates the most important legislative principles and their application resulting from the federal constitution and existing legal protection mechanisms. This course deals with the most important tax forms, with international aspects always to the fore. Then, a comprehensive illustration of the tax implications of important economic issues is provided, such as the taxation of the transfer of assets, provision for asset accumulation and the taxation of enterprises. This is followed by a description of the consequences of Swiss double taxation agreements, including the Swiss provisions for implementation, and the principles of international administrative and legal assistance applied in Switzerland.
F 10/11: June 10, 2011
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This lecture introduces individual and corporate taxation under French domestic tax laws. Special issues such as the taxation of foreign and domestic entities subject to special tax regulations are addressed. Furthermore, this lecture covers mergers and taxation of groups, international taxation, taxation of foreign income to domestic recipients and taxation of domestic income to foreign recipients, as well as procedural issues, procedure reporting and the exchange of information
F 10/11: October 30, 2010
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This lecture introduces individual and corporate taxation under Belgian law. Furthermore, attention is also given to mergers and group taxation, taxation of foreign income to domestic recipients (business income, dividends, interest, capital gains) and taxation of domestic income to foreign recipients (withholding taxes and exemptions, permanent establishments, non-discrimination). Special issues, such as the taxation of foreign entities and domestic entities subject to a special tax system (finance companies, investment funds), are addressed as well. Procedural issues, reporting and the exchange of information are also covered.
F 09/10: January 29, 2010
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This lecture deals with the national and international tax system of the Netherlands by examining general characteristics, the taxation of profits, capital income and capital gains, fiscal consolidation, mergers and de-mergers, participation exemption, abuse of the law, partnerships, ruling practice and tax treaty policy.
F 09/10: October 24, 2009
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The Nordic countries have much in common as far as legal culture and legal structure are concerned, even though only three of the five countries are members of the EU. However, there are also significant differences, not least within the field of tax law. This lecture provides a general overview of the Nordic tax systems by focusing on issues of special interest to students from non-Nordic countries. Attention is focused on three main areas: first, issues of general theoretical interest, such as dual income tax; second, essential rules of particular importance for foreign investors and Nordic domestic companies investing abroad; and third, international tax issues which deal with the Nordic multilateral tax treaty, together with the main principles of international tax law in each state
F 09/10: January 30, 2010
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India is developing fast as a major international center for cross-border trade and investment. As a country that favors source-based taxation, it largely follows the United Nations Model in its treaties. Moreover, its domestic tax law and practice often promote its national economic and social policies and are not determined by just fiscal considerations. This lecture will provide a broad understanding of the current Indian tax system. In particular, the lectures will cover the international tax framework (both law and practice) under domestic law and the role and interpretation of tax treaties based on various administrative and judicial decisions in India and rulings given by its Authority for Advance Rulings.
F 09/10: February 19-20, 2010
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This lecture introduces and explains the tax law of the United States of America, with emphasis on the US Federal income tax and international income tax systems. Brief attention will also be given to state and local (sub-national) taxes, and to US Federal estate and gift taxation. Income tax regimes for individuals and various forms of business associations (corporations, partnerships, limited liability companies, electing S-Corporations, proprietorships and hybrids) are presented. Regarding US international income taxation, attention is mainly paid to US statutory law, both as applicable to "inbound" and "outbound" foreign investment. Tax planning, tax policy, tax reform proposals, and recent legislative and judicial developments also form part of the program. Readings and lists of additional reference sources are provided.
F 09/10: September 25-26, 2009
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Austrian Tax Law (3) Kofler, Georg, F 09/10, F 10/11, P 09/11 This course provides students unfamiliar with the Austrian tax system with a foundation in Austrian domestic tax law, including personal taxation, corporate taxation, the rudiments of partnership taxation, and indirect taxation (including VAT). The course also discusses the domestic taxation of inbound and outbound investments and gives students an opportunity to compare their own country's system with that of Austria.
F 09/10: October 31-31, 2009
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c/o Academy of Public Accountants,
A 1121 Vienna, Schönbrunner Strasse 222-228/1/6/3