LL.B, '87, the University
of Tokyo;
ITP/LL.M, '92, Harvard
Law School.
Mr. Masui is currently
teaching as a
Professor at School of Law, the University
of Tokyo, and is a member of the Permanent
Scientific Committee of the IFA.
Born in Buffalo in
1934, he graduated
(first in his
class) from Yale Law
School and served
as a clerk to Justice
Black at the U.S. Supreme Court. He has
held a professorship at the University of
California at Berkeley since 1964, and specializes
in taxation of income and international
taxation. In the past he was active as
a lawyer in the firms of Jones, Day, Reavis
& Pogue and Baker & McKenzie, as well as
a Visiting Professor at the Yale Law School,
the Universities of Cambridge, Edinburgh,
Tilburg, Leiden, Tokyo, Texas, Hastings,
and at the London School of Economics.
McNulty is a Life Member of the American
Law Institute and the Council of the USA
branch of the IFA. He has written many
articles and books on U.S. Income, Estate
and Gift and International Taxation.
Born in 1960 and
worked as a tax
consultant specializing
in international
taxation matters
before completing
his postdoctoral lecturing qualification on
the subject of "Thin capitalization in international
tax law". Michielse is Professor
in Tax Law and Director of the Center for
Taxation and Public Governance at Utrecht
University (the Netherlands) and advisor to
the IMF/World Bank Group in Washington
DC. He has given guest lectures at a number
of European universities and fulfils an
advisory role for several foreign financial
administrations.
Born in Cologne in
1941, he completed
his studies in law in
1969. Until 1973 he
was senior academic
at the Department
of Foreign, Public and International Law at
the University of Cologne. From 1973 until
1983 he held the share for public international
law at the Helmut-Schmidt-University
in Hamburg. From 1983 until 2006 he
has been active as Professor of Public and
Tax Law at the University of Osnabruck,
where he established the Department
of Financial and Tax Law in 1987. From
1986 to 2000, Professor Mössner has also
worked as a judge in the Financial Court
of Lower Saxony. Now he is of-counsel to
PwC Germany He is and was Visiting Professor
at the Universities of Athens, Boston
College, Hamburg, Leuven, Milan, Stockholm,
Paris I, Paris II, Tilburg, WU and New
York University.
(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