Brochure - WU Executive Academy

INTERNATIONAL
TAX LAW
VIENNA
2015/17
www.international-tax-law.at
Postgraduate
A unique, worldwide degree program
In a time of globalization, international tax law has gained in
importance. The LL.M. program at WU meets the increasing demands
for training and education by offering courses the intensity of which is
second to none worldwide. The program is jointly offered by WU and
the Akademie der Wirtschaftstreuhänder.
in international tax law
The main emphasis is on conveying specialist knowledge in international
tax law, as well as on making an interdisciplinary link to related areas of
knowledge. With renowned experts from all over the world as lecturers,
education at the highest international level with a great degree of
practical relevance is guaranteed.
with the academic title LL.M.
The academic degree “Master of Laws” (LL.M.) is conferred on all
graduates in accordance with the terms of the Austrian University Act.
INTERNATIONAL
TAX LAW
VIENNA
3
International
R. Avi-Yonah, Michigan · R. Baconnier, Neuilly-sur-Seine · P. Baker,
London · P. Battiau, Paris · I. Benshalom, Jerusalem · D. Blum,
Vienna · D. Bradbury, Paris · Y. Brauner, Gainesville · G. Brähler,
Illmenau · N. Brooks, Toronto · W. Cui, Beijing · L. De Broe, Leuven ·
C. Dunahoo, Washington · E. Eberhartinger, Vienna · C. Ehlermann,
Munich · E. Eichenhofer, Jena · P. Essers, Tilburg · C. Evans,
Sydney · R. Franzsen, Pretoria · C. Garbarino, Milan · A. García
Prats, Valencia · C. Gustafson, Washington · T. Heerdt, EichstättIngolstadt · F. Hellio, Neuilly-sur-Seine · T. Henze, Berlin · M. van
Herksen, Washington · D. Hohenwarter-Mayr, Vienna · H. Jirousek,
Vienna · H. Jochum, Osnabrück · C. Kaeser, Munich · L. Kana,
Santiago · E. Kemmeren, Tilburg · I. Kerschner, Vienna · C. Kersting,
Düsseldorf · G. Kofler, Linz · U. Kosi, Vienna · A. Krenzin, EichstättIngolstadt · R. Krever, Melbourne · M. Lang, Vienna · I. Lejeune,
Sint-Stevens-Woluwe · M. Lennard, New York · H. Loukota, Vienna ·
D. Lühti, Utzigen · R. Lyal, Brussels · G. Maisto, Milan · Y. Masui,
Tokyo · G. Michielse, Washington · R. Millar, Sydney · K. Nakhai,
Munich · M. Nettinga, Amsterdam · T.P. Ostwal, Mumbai · J. Owens,
Paris/Vienna · A. Pickering, Sydney · H. Pijl, Amsterdam · E. Pinetz,
Vienna · P. Pistone, Salerno/Vienna · E. Reimer, Heidelberg ·
P. Ridgway, London · J. Roeleveld, Cape Town · R. Rohatgi, Mumbai ·
D. Rosenbloom, New York · R. Russo, Paris · A. Rust, Vienna ·
J. Sasseville, Paris · E. Schaffer, Vienna · B. Schima, Brussels ·
L. Schoueri, Sao Paulo · W. Schön, Munich · J. Schuch, Vienna · R. Seer,
Bochum · M. Seiler, Vienna · S. Smiley, Washington · M. Somare,
Vienna · C. Spengel, Mannheim · C. Staringer, Vienna · F.P. Sutter,
Vienna · B. Terra, Amsterdam · G. Toifl, Salzburg · E. Traversa,
Louvain · E. Van der Enden, Brussels · D. Vinnitskiy, Ekatarinburg ·
R. Waldburger, St. Gallen · D. Weber, Amsterdam · S. Wilkie,
Toronto · B. Wiman, Uppsala · A. Zalasinski, Brussels · C. Zatschler,
Luxembourg · E. Zolt, Los Angeles
Tax law
Principles of Selected
Tax Systems
African Tax Systems
Australian Tax Law
Belgian Tax Law
Brazilian Tax Law
Chinese Tax Law
Comparative Tax Law
German Tax Law
Indian Tax Law
South African Tax Law
Swiss Tax Law
Tax Law of the Netherlands
Tax Law of the Nordic Countries
UK Tax Law
US Tax Law
Tax Treaty Law
Australian Tax Treaty Policy
Dual Residence
Exchange of Information
Non-Discrimination – Concepts and Practical
Implications
Permanent Establishments
Principles of Tax Treaty Law
Qualification Conflicts
South American Tax Treaty Policy
Special Features of the UN Model Convention
Tax Treaties between Developed and Less Developed
Countries
Tax Treaties – Case Studies and Specific Interpretation
Issues
Tax Treaty Developments: Source versus Residence
Principle
Tax Treaty Interpretation
The Negotiation of Tax Treaties
The Relevance of OECD Documents for the
Interpretation of Bilateral Tax Treaties
International Tax Planning
Conflict Settlement in Tax Treaty Law
Global Trends in VAT/GST
Holding Companies and Tax Planning
International Mergers and Acquisitions
Principles of International Tax Planning
Tax Assurance: Managing Tax in a Changing World
Tax Consequences of Mergers in Europe
Tax Planning in Europe
Tax Planning in France
Tax Planning in Japan
Tax Planning in Multinational Companies
Tax Planning in Russia
Tax Planning in the US
Tax Planning under European Tax Rules
Tax Law of the EU
ECJ Case Law
EU and Indirect Taxation
EU and Third Countries
EU State Aid Rules and Taxation
Tax Policies in the EU
The EU: Legal and Institutional Framework
Principles of European Tax Law
Anti-Avoidance Measures
Abuse Concepts / Limits to Tax Planning in European
Tax law
Comparative Aspects of CFC Rules
Preventing Treaty Abuse
Transfer Pricing
US CFC, LOB and other Anti-Avoidance Rules
International Tax Policy
Comparative Corporate Tax Polices
Comparative Tax Systems
Tax Policy in an Era of Globalization
Trends in EU Tax Law
WTO and Tax Policy
Supplementary Courses
European Company Law
IFRS
International Social Security Law
International Tax English
Trends in Global Taxation
Master Thesis
Preventing Treaty Abuse
Global Trends in Limiting Base Erosion
Taxation in a Global Digital Economy
5
Impressions
“I cannot count the number of times that I have consulted my
LL.M. books to resolve a tax issue at work. My work has also
evolved because of changing perspectives in international tax
law. The LL.M.’s focus on different tax systems and different
ways of looking at things prepared me for the new projects I
undertook.”
Shauna Pittman (Canada, Full-time 2008/09)
Senior counsel in international tax at the
Legal Services Branch of the CRA
“I was very fortunate to be given the opportunity to combine
professional work with my LL.M studies. During these two
very intensive years I have discussed the top taxation issues
with colleagues and professors. Thanks to the LL.M., I am now
able to co-operate with my hometown university, but most
importantly, can approach everyday practice with an enhanced
understanding.”
Andrea Brignoli (Italy, Part-time 2011/13)
Tax advisor at Studio Lucchini
“The LL.M. has helped me develop unique communication,
analytical and problem-solving skills that will help make me
succeed in a new role. The program offered me the opportunity
to interact with the best faculty members and prominent
practitioners from all over the world and the friendships and
contacts made during the program are valuable assets for my
career development.”
Samuel McLord Chekpeche (Ghana, Full-Time 2013/14)
Ministry of Finance (Tax Policy Unit), Head International Tax Desk
Organization
Admission / Prerequisite
University degree
Types of study
Full-time (duration two semesters)
Part-time (duration four semesters)
Both types of study begin in fall 2015 and will be held in Vienna. All lectures are held in
English. The next full-time studies will commence in fall 2016, with the next part-time
studies starting in fall 2017.
Study fee
EUR 13,900
Academic management
Prof. Michael Lang
WU / Institute for Austrian and International Tax Law
Welthandelsplatz 1, Building D3, 2nd floor
1020 Vienna
Austria
Phone +43 (1) 313 36-4645
Fax +43 (1) 313 36-730
[email protected]
www.wu.ac.at/taxlaw
Information and organizational management
Barbara Ender-Rochowansky
Akademie der Wirtschaftstreuhänder
Schönbrunner Straße 222-228/1/6/3
1120 Vienna
Austria
Phone +43 (1) 815 08 50-15
Fax +43 (1) 815 08 50-50
[email protected]
www.international-tax-law.at
Partners
7
Brochure request
The detailed brochure in PDF format is available to download on our web­site,
www.international-tax-law.at. You also may request a printed brochure via mail: either send your
request to [email protected] or complete the contact information below:
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E-mail
LL.M. Program in International Tax Law
c/o Akademie der Wirtschaftstreuhänder
Schönbrunner Straße 222-228/1/6/3
1120 Vienna
Austria