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WU Vienna Tax law


Heinz Jirousek

Born in Vienna in 1949, he completed his studies in law in 1972. In that year, he also entered the Austrian financial administration, joining the International Tax Law Division of the Federal Ministry of Finance in 1975 and becoming head of this division in 2007. As head of the Austrian delegation, he has negotiated many double taxation conventions and is a leading figure in the organization of international administrative assistance and exchange of information procedures. He also represents the Ministry in international organizations and acted as vice-chair of former Working Party 8 of the Committee on Fiscal Affairs for many years. In addition, for many years he has been a lecturer at the Tax Academy of the Financial Administration. In 2011, he became honorary professor. He has written numerous publications on international tax law.

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.

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