CEE Vienna International Tax Law Summer School 2025

About

This program comprises a week of intensive work on scientific topics, provided by professors and experienced research associates, covering the practice of double tax treaties and European tax law.
Selected full-time students from Central and Eastern European (CEE) countries are eligible for a waiver of the participation fee and will be supported with their travel costs.

Module 1:
INTRODUCTION TO TAX TREATY LAW

Module 2:
TAX TREATIES: ENTITLEMENT AND SCOPE

Module 3:
TAX TREATIES: BUSINESS PROFITS AND TRANSFER PRICING

Module 4:
TAX TREATIES: INTEREST, DIVIDENDS AND ROYALTIES
EMPLOYEES, ENTERTAINERS AND SPORTSPERSONS

Module 5:
TAX TREATIES: CAPITAL GAINS AND INHERITANCE TAX
EXCHANGE OF INFORMATION AND LEGAL PROTECTION

Module 6:
TAX TREATIES: METHODS TO AVOID DOUBLE TAXATION

Module 7:
EUROPEAN TAX LAW: FUNDAMENTAL FREEDOMS AND PILLAR II DIRECTIVE

Module 8:
EUROPEAN TAX LAW: STATE AID PROVISIONS AND ANTI TAX AVOIDANCE DIRECTIVE

Module 9:
EUROPEAN TAX LAW: DIRECTIVES ON MUTUAL COOPERATION AND ARBITRATION

Module 10:
EUROPEAN TAX LAW: PARENT SUBSIDIARY, INTEREST & ROYALITIES AND MERGER DIRECTIVE

Course leader

Univ. Prof. Dr. Michael Lang, Professor and Head of the Institute for Austrian and International Tax Law, WU Vienna

Target group

The program is directed at full-time students from CEE countries, who:

- have knowledge of the national laws of their home countries
- are already well advanced in their studies
- are interested in practicing tax law after finalizing their studies

The program is limited to 25 to 30 students in order to ensure high quality.

Fee info