English is without doubt THE language for tax purposes. Tax experts not only have
to be familiar with English, but also with the relevant tax terminology. This terminology
is the way tax experts communicate with one another and with clients. This
course provides an introduction to some of the tax terms students will encounter
during their LL.M. study. Tools for writing effective legal and fiscal English will be
offered and many of the pitfalls in writing and speaking about tax will be covered.
Although the emphasis is on written English, role-playing and speaking skills are
also an important part of the course. Students will have the opportunity to become
acquainted with their fellow students through group work.
F 09/10:September 14-15, 2009 F 10/11:September 10-11, 2010 P 09/11:September 10-12, 2009
The aim of the lecture is to give students an overview of European Company Law
and related fields of European Capital Markets Law. The lecture begins with an
introduction to the relevant statutory provisions (provisions in the EC Treaty, directives,
regulations and recommendations). It then focuses on the European harmonization
directives and tries to outline the main issues of European Company Law
(registration, representation, protection of creditors and minority shareholders,
merger and de-merger, accounting and auditing). The lecture also deals with the
relevant decisions of the ECJ and takes a closer look at the European forms of companies
(e.g. SE, SCE).
F 09/10:March 11, 2010 F 10/11:March 19, 2011 P 09/11:March 19, 2011
Social security and taxes are two sides of today’s state’s activity; the latter is
required, so that the first can be made possible. All advanced economies and societies
provide for public benefits - not only for persons in need, but at the same
time for persons exposed to social risks. The international guarantees for the social
security system can be found at the level of the UN, but at the same time at the
levels of both the Council of Europe and the European Union. A specific role in the
worldwide guarantee of social security rights is played by the International Labour
Organisation (ILO). It has set Minimum Standards of Social Security and has devoted
much time to figuring out international rules on the co-ordination of national
social security systems. The most advanced type of such a co-ordination system
can be found in the EC legislation. Enacted in Regulation 883/2004, social security
systems of all EU Member States and the ones of the European Economic Space are
interrelated in a sophisticated framework of legal rules and principles. The course
on International and European Social Security focuses on the concept, the history
and the main principles of International Social Security law. It is predominantly
emphasizing the rules and principles of the EC social security co-ordination law as
it is elaborated in Regulation 883/2004. These rules will be outlined by referring to
the thirty leading cases on this very important piece of EC legislation.
F 09/10:March 27, 2010 F 10/11:March 18, 2011 P 09/11:March 18, 2011
Financial reporting is becoming increasingly standardized. The course provides an
overview of the current international developments in this area. IAS / IFRS are at
the heart of this course. In particular, questions relating to financial statements,
recognition and measurement, and financial statement analysis will be discussed.
The possible tendering processes for financial statements under IAS / IFRS will be
compared and discussed.
F 09/10:May 20-21, 2010 F 10/11:May 5-6, 2011 P 09/11:May 20-21, 2010
(c) LL.M. Program in International Tax Law of the
Vienna University of Economics and Business (WU)
c/o Academy of Public Accountants,
A 1121 Vienna, Schönbrunner Strasse 222-228/1/6/3
