The Practice of Double Tax Treaties in Case Studies - Senior Level

Beschreibung

Due to the current global situation a regular course with physical presence in Vienna would not be possible but we are happy to offer a virtual alternative. All speakers will record their session and we are able to offer you a complete series of online lectures including slides. The complete collection will be available as from May 10, 2021. This collection of online lectures is also accepted as part of the “Vienna Certificate in Double Tax Treaties”.

Inhalt

• Unit 1 / Recent case law on interpretation of tax treaties, relation between domestic law and tax treaty law, art. 3 para. 2 OECD model convention
• Unit 2 / Recent case law on the role of the OECD model convention and the OECD commentaries in the interpretation of tax treaties
• Unit 3 / Recent case law on tax treaty entitlement
• Unit 4 / Recent case law on the abuse of tax treaties
• Unit 5 / Recent case law on allocation rules – employment income, artists and sportsmen
• Unit 6 / Recent case law on allocation rules – business profits, dealing at arm’s length, permanent establishments, dividends, interest and royalties
• Unit 7 / Recent case law on the methods to avoid double taxation
• Unit 8 / Recent case law on non-discrimination
• Unit 9 / Recent OECD developments

Chairman

Prof. Michael Lang

Speakers

Daniel Blum (WU Vienna), Robin Damberger (WU Vienna), Karol Dziwiński (WU Vienna), Matthias Hofstätter (WU Vienna; LeitnerLeitner Vienna), Eline Huisman (WU Vienna; LeitnerLeitner Vienna), Helmut Loukota (WU Vienna), Xiangdan Luo (WU Vienna), Alexandra Miladinovic (WU Vienna), Katharina Moldaschl (WU Vienna), Elisabeth Pamperl (WU Vienna), Christina Pollak (WU Vienna), Markus Seiler (Tyson Foods; Vienna), Laura Turcan (WU Vienna; Federal Ministry of Finance Vienna), Andreas Ullmann (WU Vienna)

Fee

The fee is EUR 1,000 excl. VAT. After your payment has been received, you will be given access to the online lectures. These links will expire four weeks after access has been given