Taxation of Artistes and Sportsmen in International Tax Law

S. 5Series Editor’s Preface

The postgraduate program in International Tax Law at the Vienna University of Economics and Business Administration 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, 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 discuss various aspects of the same general topic. The general topic of the 1999/2000 full-time program was “Electronic commerce and taxation”; that of the 1999/2001 part-time program “Transfer pricing”. We had selected “Partnerships in International Tax Law” as topic of the 2000/2001 full-time program, “Exemption and credit methods in tax treaties” for the 2001/2002 full-time program, „Permanent Establishments in International Tax Law“; for the 2002/2003 full-time program, and “Non-discrimination provisions in tax treaties” for the 2001/2003 part-time program. The full-time program 2003/2004 had the general topic “Triangular Cases” a...