Born in Vienna
in 1981. After he
graduated in international
business
administration and
law, he became
research assistant
first at the Center of Research for European
and International Tax Law and since
2006 at the Institute for Austrian and
International Tax Law at the Vienna University
of Economics and Business (WU).
Sporadically, he is also involved in the work
of the OECD. Mr. Ecker has published a
number of essays and articles and lectured
on numerous occasions on national and
international tax law.
Tim Edgar is a professor
at the Faculty
of Law, The
University of Western
Ontario, and
is the Director of
the National Tax
Centre. Before that, he was an associate
with Stikeman, Elliott in Toronto. He has
also served as a consultant to the Department
of Finance, the Canada Revenue
Agency, the Auditor General, the International
Monetary Fund, the Organization
for Economic Co-operation and Development,
the Australian Treasury Department,
and the Australian Taxation Office. He was
also a senior policy adviser with the Policy
Advice Division of New Zealand Inland
Revenue. Prof. Edgar has published numerous
articles in the Canadian Tax Journal
and other periodicals and is a co-editor
of the Current Tax Reading feature of the
journal. He is the author of The Income
Tax Treatment of Financial Instruments:
Theory and Practice.
Born in 1950, he
studied law and
political science at
the University of
Tübingen and Saarbrücken.
Since 1997
he holds the chair in labor law / social security
law / civil law at the Friedrich-Schiller-
University of Jena. He frequently gives
advice on special problems of coordination
of social security for the EU Commission
and national institutions. His lectures and
publications are concerned mainly with
the subject of international social security.
He is a member of the European Institute
of Social Security.
Prof. Eilmansberger
is head of
the Department for
Labour, Economic
and European Law
at the University
of Salzburg and member of the Austria's
Federal Procurement Review Commission.
Before returning to the Law Faculty in Salzburg
in 2000 he was a Fulbright Scholar
visiting professor at Southwestern University
School of Law. Prof. Eilmansberger
also served as resident counsel for the
international law firm Bruckhaus Westrick
Heller Löber (now Freshfields Bruckhaus
Deringer) in Brussels, where he represented
the European Commission in a number of
cases before the European Court of Justice.
He was a member of the group of experts
advising the German government on the
reform of the GWB (German competition
law). Recently, Prof. Eilmansberger advised
the Hungarian Energy Office regarding the
application of EC competition and regulatory
law to long-term power purchasing
agreements. He is the author of several
books and numerous articles on European
economic law.
Studied fiscal economics at Tilburg University, The Netherlands. He is Professor of Tax Law at Tilburg University, specializing in national and international personal and corporate income tax. He is director of the European Tax College and coordinator of EUCOTAX (European Universities Cooperating on Taxes). He is Visiting Professor at the Université Panthéon-Sorbonne, the University of Bologna and the University of Osnabrück. He is also member of the Dutch Senate and chairman of the Finance Committee of the Senate.
Carlo Garbarino is
Professor of Taxation
at Bocconi University,
Milan, member
of Dipartimento
di Studi Giuridici
and of Steering Committee of the Ph.D,
Program in International Economic Law
of the same University, affiliated member
of the Department of Accounting, Bocconi.
Member of the Steering Committee
Research Department - SDA Bocconi.
Ph.D. in Comparative and International
Taxation, Master of Laws at the University
of Michigan, Visiting Scholar at Yale University
Law School and Visiting Professor
at Université Sorbonne-Paris and University
of Michigan Law School. He is also a
member of the Faculty of Scuola Direzione
Aziendale (SDA) - Bocconi, of International
Network for Tax Research - OECD, Paris,
and of Tax Committee-American Chamber
of Commerce; a member of the Editorial
Board of Alta Scuola Formazione
ODC, Milan, Coordinator of Comitato
Tecnico Internazionale at Bocconi University,
Director of Osservatorio Fiscale
e Contabile - SDA Bocconi, Editor of EC
Tax Review, Economia & Management
- SDA, Diritto tributario internazionale;
Editor-in-chief of Fiscalità Internazionale,
Director of the Series of volumes "Comparative
and International Taxation", Bocconi
University Press - Egea, Milan; editor
of four volumes: Aspetti fiscali delle operazioni
internazionali, 1995; Convenzione
Italia-USA contro le doppie imposizioni.
Commentario, 2001; Le Convenzioni
dell'Italia in materia di imposte su reddito
e patrimonio. Commentario, 2002, Aspetti
internazionali della riforma fiscale, Milano
2004. He is author of Manuale di tassazione
internazionale, Milan, 2008, and of
three monographs, as well as of about seventy
publications on Italian, comparative
and international taxation.
Born in Castellón,
in 1966. Doctor in
Law with Extraordinary
Prize (1994)
with his thesis on
permanent establishments
in international tax law. Professor
of Financial and Tax Law at the University
of Valencia (Spain) since 1997, visiting
professor at the Universities of London,
Harvard, Leiden, Leuven, Bergamo, Bocconi,
Salamanca and Toledo, professor
García Prats specializes in International
Tax Law, EC Tax Law and Tax Principles.
Observer and Adviser of the Ad Hoc Group
of Experts on International Cooperation in
Tax Matters of the United Nations since
1995 and of the Fiscal Committee of the
United Nations since 2005, Senior Counsel
at the IMF in 2008, member of the
scientific committee of different tax and
international tax journals .
Professor of Law at
the Georgetown
University Law Center
in Washington,
D.C. He lectures
in various areas of
public international law, international
trade and investment, and federal taxation,
and recently completed five and a
half years of service as the Associate Dean
for International and Graduate Programs.
He is a co-author of several casebooks on
federal income taxation, including 'Taxation
of International Transactions', as well
as articles on issues of international law
and taxation. He has practised in New York
and Washington, served in the Office of
the Legal Adviser to the Department of
State and lectured at universities on every
continent. He spent several years as a
member of the Faculty of Law at Ahmadu
Bello University in Nigeria. He has also
served as consultant to various United
States Government agencies and to several
international organisations, as well as
arbitrating in commercial and investment disputes. He is an active member of the
American Law Institute and has served on
a number of committees for the American
Bar Association. He received his J.D. degree
from the University of Chicago and his B.S.
degree from the University of Buffalo.
(c) LL.M. Program in International Tax Law of the
Vienna University of Economics and Business (WU)
c/o Academy of Public Accountants,
A 1121 Vienna, Schönbrunner Strasse 222-228/1/6/3