Sabine Schmidjell-DommesSabine Schmidjell-Dommes studied Business Administration at the Vienna University of Economics and Business Administration in Austria. After her graduation in 2003 she started as Assistant Professor at the Institute for Austrian and International Tax Law at the Vienna University of Economics and Business Administration. In 2006, she joined to the International Tax Law Division in the Austrian Ministry of Finance and in 2009, she became deputy head of the division. She earned her doctorate in International Tax Law in 2012 with a thesis on “Pensions in Double Taxation Conventions”, for which she received a number of awards. In 2016, she became the head of the International Tax Law Division in the Austrian Ministry of Finance and is therefore in charge of tax treaty negotiations, tax treaty interpretation, mutual agreement procedures, transfer pricing, exchange of information and also represents the Republic of Austria as a delegate in the relevant working parties of the OECD. She publishes regularly on issues of international tax law.
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.
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