Warning! The directory is not yet complete and will be amended until the beginning of the term.
030613 KU International Tax Law (2024W)
Continuous assessment of course work
Labels
Registration/Deregistration
Note: The time of your registration within the registration period has no effect on the allocation of places (no first come, first served).
- Registration is open from Tu 10.09.2024 00:01 to Th 17.10.2024 23:59
- Deregistration possible until Mo 21.10.2024 23:59
Details
max. 46 participants
Language: English
Lecturers
Classes (iCal) - next class is marked with N
On October 24th the lecture will last until 7 pm. From 5 pm we will move from Sem44 to the Marietta-Blau-Saal, where Professor Dziurdz will give a lecture on "Conflicting Objects and Purposes in Tax Treaty Law".
- Monday 21.10. 14:00 - 18:00 Seminarraum SEM44 Schottenbastei 10-16, Juridicum 4.OG
- Tuesday 22.10. 14:00 - 18:00 Seminarraum SEM44 Schottenbastei 10-16, Juridicum 4.OG
- Wednesday 23.10. 14:00 - 18:00 Seminarraum SEM44 Schottenbastei 10-16, Juridicum 4.OG
- Thursday 24.10. 14:00 - 17:00 Seminarraum SEM44 Schottenbastei 10-16, Juridicum 4.OG
- Friday 25.10. 14:00 - 17:00 Seminarraum SEM44 Schottenbastei 10-16, Juridicum 4.OG
Information
Aims, contents and method of the course
Assessment and permitted materials
Grades will be based on attendance and participation in classes (30%) as well as participation in a one-hour written exam (70%).
Minimum requirements and assessment criteria
Grades will be based on attendance and participation in classes (30%) as well as participation in a one-hour written exam (70%).
Examination topics
Grades will be based on attendance and participation in classes (30%) as well as participation in a one-hour written exam (70%).
Reading list
OECD, Model Tax Convention on Income and on Capital (2017)
Lang, Introduction to the Law of Double Taxation Conventions, 3rd edition (2021)
Class Materials
Lang, Introduction to the Law of Double Taxation Conventions, 3rd edition (2021)
Class Materials
Association in the course directory
Last modified: Mo 21.10.2024 21:25
This course explores the foundations of international tax law, equipping students with a thorough understanding of key concepts and legal instruments, in particular, double taxation conventions. We begin by examining the phenomenon of international juridical double taxation and the primary legal sources that shape international taxation. The course then delves into critical issues surrounding the taxation of cross-border income-generating activities. Key topics include: (1) the interaction between double tax treaties and domestic tax law, (2) interpretation of double tax treaties and their terms, (3) eligibility for and the scope of double tax treaty benefits, (4) the concept of residency in tax treaty law, (5) the nexus requirements for source state taxation, and (6) the mechanisms designed to eliminate juridical double taxation.