The visit of Prof. Haslehner Werner, 6-7 February 2023

In the Inter-University Cooperation Project framework, the University of Luxembourg is supporting the teaching at the Faculty of Law and Political Science (FLP) of the National University of Laos.

In this context, a 10-hour seminar, dedicated to International Tax Law, has been held from 6-8 February 2023 at the FLP in Vientiane. We welcomed Prof. Werner Haslehner, the second professor from the University of Luxembourg to hold a seminar in Laos in 2023.

The seminar focused on introducing International Tax Law, Tax treaties, their interpretation, and their relevance. The Inter-University Project brought together ten lecturers from the Faculty of Law and Political Science (FLP) of the National University of Laos, three lecturers from the National Institute of Justice (NIJ) of Vientiane, and Practitioners – namely three judges from Lao People’s Supreme Court; and three prosecutors from the Lao Office of the Supreme People’s Prosecutor.

Moreover, this marked the first time that the Inter-University Cooperation Project has organized an open lecture for FLP students on top of the seminar for the lecturers. The open lecture was disseminated to all FLP students, particularly business law and civil law students, and was very well attended.

The first day of the seminar started with an opening and welcome from Paulina Baschton, the new liaison officer for the Inter-University Cooperation Project, who began her first day as liaison officer in Vientiane with this seminar. The first day of the seminar was dedicated to the Introduction to International tax law, definitions and relation to domestic tax law. The different angles regarding taxation, and especially differences between Luxembourg tax law and Lao tax law were raised during the seminar and discussed interactively.

The second day of the seminar was devoted to International Tax Law as part of International Law, focusing on double taxation treaties, their relationship with domestic law, interpretation of tax treaties, and resolution of disputes on taxation. Especially the subject of double taxation and the prevention of fiscal evasion with respect to taxes on income and capital were of great interest to the audience, explained by Prof. Haslehner with many practical examples and interactive exercises for the audience. This allowed for interactive discussions pointing at dispute resolution regarding taxation.

On the third and last day of the seminar, participants had the opportunity to discuss more on the treaty between Luxembourg and Laos and to understand its functioning; Prof. Haslehner briefly introduced the issues beyond tax to allow the participants to have an overview of transfer pricing, global minimum taxation, and tax transparency.

On the same day, in the afternoon, the open lecture occurred, focusing on the basic principle of taxation, to introduce the students to relevant principles, and deepen their understanding of functions, legislation, and policy regarding taxation. Nearly 30 students attended this open lecture and impressed Prof. Haslehner with an energetic atmosphere throughout the questions and discussions raised during the lecture.

The visit to the FLP of Prof. Haslehner significantly contributed to the teaching angle of FLP and strengthened the knowledge of all participants. With the success of the open-lecture initiative, the project will continue to engage the visiting professors from the University of Luxembourg in open lectures to the student in order to enhance the knowledge of both lecturers and students concurrently.