OECD Arbitration in Tax Treaty Law

S. VSeries Editor’s Preface

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

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