Taxation in a Global Digital Economy

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 ...