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WU Vienna Tax law


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

  • The Effects of the MLI on Tax Treaties
  • OECD Developments in International Tax Policy
  • Exchange of Information
  • Dual Residence
  • Australian Tax Treaty Policy
  • Income from Employment – Concepts and Practical Implications
  • Non-Discrimination – Concepts and Practical Implications
  • Tax Treaty Developments: Source versus Residence Principle
  • The Relevance of OECD Documents for the Interpretation of Bilateral Tax Treaties
  • Tax Treaty Negotiation
  • Tax Treaty Interpretation
  • Tax Treaties in a Post-BEPS-Era
  • Tax Treaties – Case Studies and Specific Interpretation Issues
  • Special Features of the UN Model Convention
  • South American Tax Treaty Policy
  • Principles of Tax Treaty Law

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