- multiple choice
- online
- screen + camera recordings are made
- allowed resources
- V80 directive → https://eur-lex.europa.eu/legal-content/EN/TXT/?uri=CELEX:02006L0112-20200101
- OECD MC → https://www.oecd.org/ctp/treaties/model-tax-convention-on-income-and-on-capital-condensed-version-20745419.htm
- ATAD directive → https://eur-lex.europa.eu/legal-content/EN/TXT/?uri=uriserv%3AOJ.L_.2016.193.01.0001.01.ENG
- BEFIT directive → https://eur-lex.europa.eu/legal-content/EN/TXT/?uri=COM:2023:532:FIN
- only legal texts - also digitally (CTRL+F possible)
- 90 minutes - 20 questions
- going back to previous questions possible
- PARTIAL POINTS WILL BE GIVEN
- everything will be included in the exam
- also the lecture casts
Official from Canvas
Dear Students,
Please find below the information concerning the final exam in Law, Economics and Business on Friday, June 28, 2024, 10:30 – 12:30.
For the exam, a separate exam environment will be visible for you in MyLearn. Please read the information carefully and check all the information provided on the site.
In case of questions, please reach out to me by June 25, 2024 at the latest.
Contact for questions and Communication
If any issues arise during the exam, do not hesitate to contact Ruth Maina (ruth.wamuyu.maina@wu.ac.at) or Stefan Pregesbauer (stefan.pregesbauer@wu.ac.at). We will be using the Microsoft Teams link provided in the Microsoft Teams item of the information section. Please do not give us screenshot of the exam questions.
Online supervision rules
We will be supervising the exam and viewing the relevant images. Please ensure your webcam is on, as well as your microphone. Please check the rules of the virtual exam environment and possible conduct that constitutes a rule violation, e.g. not speaking, not wearing headphones or holding up permitted aids. Please watch the Video-Tutorial for the Pre-Check Online Supervision.
Structure of the exam
The exam will last 90 minutes. It will start at 11:00 and end at 12:30. The online supervision is activated at 10:30. Please make sure to access the online exam environment in due time so that if you experience any problem you can contact the IT support via the exam Teams chat to get it resolved before the start of the exam. The exam consists of 25 multiple choice questions. There may be one or more correct answers for each question. Total points are 100 and each question is assigned between 3 and 5 points, depending on difficulty. You will be able to navigate freely among questions. We are using different methods to prevent cheating. If you look away from the screen of your computer all the time, this indicates cheating. Please be sure to hand over every component of the exam.
Procedure of the exam & permitted aid
Consultation of the following legal texts is allowed: EU Commission’s BEFIT Proposal and relevant annex; OECD Model Convention 2017 (not the Commentary); VAT Directive (consolidated version); ATAD Directive. These materials can only be accessed digitally on your device. Do not use any other electronic device or print out material. Highlighting in the materials is allowed. Notes or any other form of additional text/numbers in the materials are not allowed. You can use a calculator. If you use a physical calculator the use of the calculator needs to be visible on your webcam. The use of an English dictionary is also allowed. If you use a physical dictionary the use of the dictionary needs to be visible on your webcam.
It is important to know that if you switch from the examination environment to another window, it can lead to a termination of the online supervision, but this should only happen in exceptional cases. It is important that you do not click away the pop-up window with their webcam image, as this prevents the online proctoring from being interrupted.
Evaluation & exam review
The exam has 25 questions and there may be one or more correct answer for each question. Total points are 100 and each question is assigned between 3 and 5 points, depending on difficulty. A “partial points” grading system (GGW - Digitale Prüfungen Guide - Application “Digital Exams” (wu.ac.at)) will be applied. For the questions with more than one correct answer, each correct ticked answer will assign points. The grading scale will be the following:
88-100 - 1 75-87 - 2 63-74 - 3 51-62 - 4 0-50 - 5
Technical Problems
If you are forced to terminate the exam prematurely or interrupt the exam due to technical difficulties (e.g., loss of your internet connection), please report without delay the termination/interruption of your exam in the Microsoft Teams channel and be sure to include the following information: your student ID number, exact time of termination/interruption, the screenshot of the error message, if applicable. If you are able to solve the problem and continue with the exam, please report this on the same Microsoft Teams channel with the message “Examination resumed.”
In the online exam environment, you will find information on the technical requirements and a browser multimedia test.
Prevention of cheating - Automated Online Supervision - prior steps to complete
The exam is drafted in a way that you have to be time-efficient in answering the questions. When the time of the exam is over (strict deadline), it will not be possible for you to edit your answers anymore.
The automated online supervision will be used. For this, your screen and sound are recorded during the test.
For the automated online supervision, please take the following steps:
Open Google Chrome web browser on the computer or laptop (not on a mobile device). Make sure you have the latest browser version. Access the online exam environment in MyLearn at least 30 minutes before the start of the exam. Before you start the exam, a pop-up window opens. Allow the recording of your entire screen as well as access to your camera and microphone.
If you have unintentionally rejected the permission, you must restore the permission question in the browser setting (Google Chrome) and reaccess the online test environment.
Important note: if you do not allow access to your camera and microphone and the recording of the entire screen, your exam will not count as an attempt. The markers may use anti-plagiarism software to detect any copying. In the case of suspected cheating, an in-depth review including the online exam environment will be carried out and penalties in accordance with WU rules will apply.
For any technical issues that arise during the exam, please use the MS Teams Channel “Technical problem”.
For question concerning the content of the exam, please use the MS Team Channel “Content Related Questions” (Please be aware of the fact that around 250 students will take the exam simultaneously, we will do our best to try to answer the questions you might have, but we cannot grant to be immediately responsive if many questions will arrive from different students).
We wish you good luck!
Best regards,
Ruth