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.
Andrew Dawson
Born in the UK in 1957, and an economist by background, Andrew spent most of his career in government. After spells in the Treasury and Foreign Office, he joined the UK revenue department (HMRC) where for 16 years he was head of the team that negotiated the UK’s tax treaties. During that time, he was for nine years chair of the OECD group responsible for the OECD model tax convention, including the period from 2013-2015 when the work on base erosion and profit shifting (BEPS) was carried out. He was also a member of the UN Committee of Experts on international tax for eight years. Andrew left HMRC in 2017 and joined the OECD secretariat, where he worked on tax treaties and the (now stalled) “Pillar One” work on shifting taxing rights to market jurisdictions. Andrew is now retired, but still enjoys the opportunity to talk about tax treaties through the occasional teaching engagement.Courses:
Tax Treaty Negotiation
This course will allow students to examine the main policy and technical issues involved in the negotiation of tax treaties. It will first explore the main elements that determine a country's tax treaty policies, including the relevant features of its domestic tax system and economic factors. It will then focus on the identification of the main issues involved during the negotiation of each article of a typical tax treaty. The course will also examine the various steps for the conclusion of a tax treaty and the process of negotiation, taking into account the role of model conventions and previously concluded treaties.
Back to list