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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:

Anti-avoidance measures

  • Comparative Aspects of CFC Rules
  • Limits to Tax Planning in European Tax Law
  • Preventing Treaty Abuse
  • Transfer Pricing
  • US CFC, LOB and Other Anti-Avoidance Rules

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