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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:
 

Master thesis

  • The goal of the course is to outline the main approaches to improve justice both in the domestic and the international tax regime. This includes a broad discussion about the interaction between taxation and redistribution. The latter is of particular importance as the level of inequalities varies significantly around the word and it is questionable whether the international tax regime should and can lead to a more balanced system. The course also discusses the interaction between justice as a normative goal and the international law regime as a partly value based legal system. During the lecture reference is also made to some of the latest global policy projects with a particular focus on how justice considerations have influenced these projects.
  • These workshops are directly linked to the introductory class on the general topic and will be held while students are working on their Master’s theses. The participants are introduced to the techniques employed in writing an academic piece of work. Support will also be given on methods of research, using international literature, and its systematic review. Students have the opportunity to show the results of their work in the form of presentations, and to initiate discussion and debate on the topics concerned. The problems which are presented in the final thesis will be discussed in class and possible solutions sought.
  • Since the 2008 financial crisis, Multilateral Cooperation in International Tax Law has taken place at a fast pace. Nowadays, OECD and non-OECD countries have agreed to introduce international tax standards to tackle tax evasion, tax fraud and aggressive tax planning. This lecture will address these standards with a focus on the interaction between different international, supranational (EU) and regional organizations in the process. First part of the lecture will address how this cooperation and interaction has taken place in respect of the Global Standard of Exchange of Information and the Base Erosion Profit Shifting Project (BEPS). The second part of this lecture will address the EU Anti-Avoidance Package and the EU Fair and Simple Taxation Tax Package including the use of the Standard of Tax Good Governance, in respect of third (non-EU) countries. The third and final part will address the role of the UN Committee of Experts on International Cooperation in Tax Matters in this process of multilateral cooperation. 
  • These workshops are directly linked to the introductory class on the general topic and will be held while students are working on their Master’s theses. The participants are introduced to the techniques employed in writing an academic piece of work. Support will also be given on methods of research, using international literature, and its systematic review. Students have the opportunity to show the results of their work in the form of presentations, and to initiate discussion and debate on the topics concerned. The problems which are presented in the final thesis will be discussed in class and possible solutions sought.
  • Domestic and international taxation is rapidly evolving in light of technological advancements, new business models, international cooperation, digitalization, and shifts in geopolitical weights, challenging the traditional norms of taxation as never before. Not only the boundaries and norms of substantive taxation are under scrutiny, but new technologies also create opportunities and challenges to transform the traditional ways of interaction between states and taxpayers and between tax administrations. This course will serve as a guide through these developments and will highlight core developments in substantive and procedural tax law.
  • These workshops are directly linked to the introductory class on the general topic and will be held while students are working on their Master’s theses. The participants are introduced to the techniques employed in writing an academic piece of work. Support will also be given on methods of research, using international literature, and its systematic review. Students have the opportunity to show the results of their work in the form of presentations, and to initiate discussion and debate on the topics concerned. The problems which are presented in the final thesis will be discussed in class and possible solutions sought.

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