Non-Discrimination in European and Tax Treaty Law

S. VSeries Editor’s Preface

The postgraduate program in International Tax Law at WU (Vienna University of Economics and Business) is available either as a one-year full-time or a two-year part-time program. Students attend not only a vast number of courses, for which they prepare papers and case studies, and sit numerous examinations, but they also write their Master’s theses. These theses are a prerequisite for the academic degree “Master of Laws (LL.M.)”.

The program follows a scheme under which the Master’s theses of one particular program all look at various aspects of the same general topic. The previous general topics were “Electronic Commerce and Taxation” (1999/2000 full-time program), “Partnerships in International Tax Law” (2000/2001 full-time program), “Transfer Pricing” (1999/2001 part-time program), “Exemption and Credit Methods in Tax Treaties” (2001/2002 full-time program), “Permanent Establishments in International Tax Law” (2002/2003 full-time program), “Non-discrimination Provisions in Tax Treaties” (2001/2003 part-time program), “Triangular Cases” (2003/2004 full-time program), “Tax Treaty Policy and Development” (2004/2005 full-time program), “Source versus Residence ...