The Vienna LL.M. Program in International Tax Law brings together a distinguished faculty of 75 leading experts from academia and professional practice worldwide. Our lecturers include renowned university professors, experienced tax practitioners, legal experts, advisors and specialists with a deep understanding of the challenges shaping international taxation today. This unique combination of academic excellence and practical expertise is one of the defining strengths of the program. Students benefit from rigorous scholarly perspectives as well as first-hand insights into the application of international tax law in complex real-world situations.
Melina Rocha
Melina Rocha is a Tax Policy Advisor in the VAT Unit of the Centre for Tax Policy and Administration (CTPA) at the OECD. Prior to this role, she worked as a tax policy consultant, specializing in VAT/GST and tax reforms for international and governmental organizations, including the Inter-American Development Bank (IDB) and the World Bank. She has also contributed to the tax reform in Brazil, providing assistance to the Secretariat for Tax Reform at the Brazilian Ministry of Finance. Melina has held academic positions as a professor and lecturer in tax law at universities in Brazil, Europe and Canada. She holds a Ph.D. and a master’s degree in Public Policy and Law from Université Paris 3 – Sorbonne Nouvelle, France.Courses:
Global Trends in VAT/GST
The course will cover the following issues: (I.) VAT/GST as an indirect tax on consumption, (II.) VAT in the European Union as a comprehensively harmonized tax, (III.) VAT/GST outside the EU, (IV.) The principle of neutrality in VAT, (V.) Exemptions in VAT: the “original sin”, (VI.) Taxation of public bodies, (VII.) Allocation of taxing rights under VAT/GST, (VIII.) Compliance, collection mechanisms, the VAT gap, and anti-fraud measures, (IX.) Policy making and the outlook for the future. For each section, trends globally will be compared with developments within the EU.
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