Born in Vienna in
1965. After gaining
his postdoctoral lecturing
qualification
in 1992, he became
Professor of Tax
Law with a focus
on international tax law at WU. He has
been Head of the Institute for Austrian and
International Tax Law since 1998, as well
as responsible for Postgraduate Program in
international tax law at WU. Professor Lang
has been editor of the scientific journal SWI
(Steuer und Wirtschaft International), and
was a Partner of Deloitte till 2004. He is the
Chairman of the Academic Committee of
the European Association of Tax Law Professors
(EATLP) and had been visiting professor
at New York University, Georgetown
University, Peking University, University of
Sao Paulo, Sorbonne etc.
Born in 1940 and
graduated as a
doctor from the
University of Vienna
in 1962. In that year
he also joined the
Austrian tax administration. In 1988 he
was appointed as director of the Division
for International Tax Law in the Ministry
of Finance and acted in that capacity also
as head of the Austrian Delegations in the
Austrian tax treaty negotiation process.
In the course of his work for the OECD he
was Vice Chairman of the OECD-Working
Party on Double Taxation and Chairman
of the Working Group on Partnerships. He
is the author of several books and numerous
articles, gives lectures at universities,
at the OECD Tax Training Centre in Vienna
and at the Austrian Federal Tax Academy.
In 2000 he became honorary professor.
After his retirement at the end of 2006
he continued his work for the Ministry of
Finance as an independent consultant in
international tax matters.
Daniel Lüthi, born
in 1936, graduated
from the Universities
of Bern and
Geneva. He joined
the Swiss Federal
Tax Administration
in 1968. From 1980 to the end of 1998,
he was Head of the Division for International
Tax Law and Double Taxation
Matters. Since 1999, he is practising as
an independent consultant. Furthermore,
until February 2001, he chaired the OECD
Working Party Nr. 1 on double taxation.
He now is a member of the OECD Advisory
Group in international tax matters. Until
recently he was the ad-personam expert
of Switzerland in the United Nations Ad
hoc Group on International Cooperation
in Tax Matters. He is a visiting professor
at the WU.
Guglielmo Maisto
founded Maisto e
Associati in 1991.
He is a Professor
of Tax Law at the
Catholic University
of Piacenza; he has acted as a consultant
to the Ministry for European Community
Affairs and is the Chairman of the delegated
Board of Trustees of the International
Bureau of Fiscal Documentation
(IBFD) in Amsterdam. He is the Chairman
of the legal and tax committee of the
American Chamber of Commerce in Italy
and represents the Italian Association of
Industries at the OECD Business Industry
Advisory Committee in Paris. He is a member
of several law societies internationally
and of the editorial board of various Italian
and foreign tax legal journals. He is a
member of the EU Joint Transfer Pricing
Forum and he has acted as general and
national reporter at several annual congresses
thereof.
Jacques Malherbe is
a professor emeritus
of law at Louvain
University and a
partner resident in
the Brussels law firm
of Liedekerke. He holds a doctorate in law
and a degree in Economic Sciences from
the Catholic University of Louvain (UCL)
and a Master of Laws (LL.M) degree from
Harvard University. His publications include
the Business Operations in Belgium Portfolio
(BNA) and leading textbooks on Belgian
corporate law, on International taxation
and Belgian corporation tax. He lectures
and frequently makes speeches on international
topics and has written a number of
articles on the topic. He recently directed
the drafting of a study at the request of the
European Parliament on "The impact of tax
rulings of the European Court of Justice on
direct taxation". Jacques Malherbe teaches
European financial and tax law in various
universities (Louvain, EDHEC - Lille, WU,
Hamburg and Bologna). He is a member
of the Permanent Scientific Committee of
IFA (International Fiscal Association).
(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