The Global Minimum Tax | Selected Issues on Pillar Two

S. VSeries Editor’s Preface

The LL.M. program in International Tax Law at WU (Vienna University of Economics and Business) is available as either a 1-year full-time or a 2-year part-time program. Students not only attend a vast number of courses for which they prepare papers and case studies as well as 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 program follows a scheme under which the master’s theses of one particular program all examine various aspects of the same general topic. Previous general topics have included:

• 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 in International Tax Law (2003/2005 part-t...