Ekkehart Reimer

Born in Bonn in 1969, he studied law at Heidelberg, Munich and Speyer. From 1996 to 2005, Ekkehart Reimer worked at the University of Munich, Research Center for European and International Taxation (Prof. Klaus Vogel and Prof. Moris Lehner). He earned his PhD in 2003 with a doctoral thesis on taxation of income from inaction from a tax treaty perspective (IFA Mitchell-B.-Carroll Prize, 2004) and received his venia legendi with a habilitation thesis on conflict of interest from a constitutional and administrative law viewpoint in 2005. Since 2006, fulltime Professor at the University of Heidelberg (Institute for Finance and Tax Law, chair for of European and International Taxation). Publications on tax treaty law, European tax law and selected issues of domestic tax law.

 

 

Gernot Ressler

Born in 1979, he completed studies in business administration at the Vienna University of Economics and Business (WU) in 2004. In 2004 he joined the Institute for Austrian and International Tax Law at the WU. He has lectured there since 2005 and was involved in establishing an online data base for historic documents of double tax conventions. His research and publishing activities focus mainly on corporate tax law and international tax law.

 
Roy Rohatgi

Born in 1939, Roy is an economics graduate from London University and a UK/Indian chartered accountant. Roy retired as a partner in Arthur Andersen after nearly 25 years with the firm in 1994. During this period, he worked in Europe, the Middle East and India. In the eighties, he spent several years in India where he established and ran the Indian firm of Arthur Andersen as managing partner. Roy was a visiting professor in international taxation for the Masters of Law program at the St. Thomas University School of Law, in Miami, Florida from 2002 to 2007. Since 1995, he has been the conference director of the International Taxation Conference, which he now organizes in Mumbai (India) each year in December under the Foundation for International Tax. The second edition of his book Basic International Taxation was published in the United Kingdom and India recently

 

 

David H. Rosenbloom

Born in 1941, he received JD magna cum laude from Harvard University in 1966. He is partner of Caplin & Drysdale, Washington and Director of the International Tax Program at the New York University School of Law. He has been teaching at Harvard Law School, Stanford Law School, Columbia Law School and University of Pennsylvania Law School and has been visiting Professor at the Universita Commerciale Luigi Bocconi, Milan and the University of Sydney. He is the author of several books and numerous articles.

 
Raffaele Russo

Raffaele Russo is a Tax Treaty Advisor with the OECD Centre for Tax Policy and Administration (Paris), where he advises on the Model Tax Convention. He is often involved in projects related to transfer pricing and tax evasion & avoidance. He regularly leads OECD missions in non-member countries and at the OECD Multilateral Centers of Mexico City and Ankara. Before joining the OECD, he was a Senior Associate at the International Tax Academy of the IBFD (Amsterdam) and a Tax Lawyer with NCTM Studio Legale Associato (Milan). He obtained his Law Degree from the University Federico II (Naples), and his LLM in International Taxation from the University of Leiden. Rafa is the author of several articles on international tax matters and editor and chief author of the books 'The Attribution of Profits to Permanent Establishments: The taxation of intra-company dealings' (2005) and 'Fundamentals of International Tax Planning' (2007). He has published articles in Italian, English and Spanish. His articles have also been translated in Polish, Russian and Portuguese. He is a member of the Editorial Board of European Taxation and of Revista de Dereito Tributario Internacional. Fellow of the International Tax Center Leiden and of the IBFD International Tax Academy in Amsterdam, he has lectured on international tax matters in several countries, including: Brazil, Denmark, Kazakhstan, France, India, Italy, Latvia, Mexico, the Netherlands, Peru, Poland, Slovenia, Spain, Switzerland, Trinidad and Tobago, United Arab Emirates, the United Kingdom, the United States and Venezuela.

 

 

Alexander Rust

Born in 1973. He studied law with a specialization in tax law in Freiburg (Breisgau), Geneva and Munich. During his Referendariat (legal traineeship) he worked as an assistant judge and as a public prosecutor at the High Court of Munich, as a law clerk at the Ministry of Finance and as a tax advisor in private practice. In 2001 he was appointed assistant professor at the University of Munich. His PhD thesis on the Compatibility of CFC legislation with tax treaty and EC-law won the European Academic Tax Thesis Award. In 2006/2007 he was awarded an LL.M. in International Taxation at New York University. As of 2009 he works as an assistant professor at New York University. Alexander Rust specialized in International Tax Law as well as European Tax Law. He is author on Art. 24 OECD-MC in the Vogel/Lehner commentary on Double Taxation Conventions.

 
Daniel Sandler

Professor at the Faculty of Law, The University of Western Ontario, Senior Research Fellow at the Taxation Law and Policy Research Institute, Monash University, Australia and Counsel to Couzin Taylor LLP, Toronto. Prior to joining Western Law in 1995, Daniel was a member of the Faculty of Law, University of Cambridge and a Research Fellow for the Institute for Fiscal Studies and the Char27 Faculty tered Institute of Taxation. He has served as a consultant to the OECD, the Auditor-General of Canada, the Technical Committee on Business Taxation (Canada), the Department of Industry, Tourism, and Resources (Australia) and the Louisiana Department of Economic Development. Professor Sandler has written several books and numerous articles and has spoken worldwide on various aspects of tax law and policy.

 

 

Jacques Sasseville

Head of the Tax Treaty Unit of the Fiscal Affairs Division at the OECD. He holds university degrees in law and accounting (including master's degrees in both law and taxation). He has been with the OECD since 1995, and also from 1990 to 1993, when he was Principal Administrator and subsequently Deputy Head of the Fiscal Affairs Division. He has also worked with the Federal Government of Canada as counsel in the Tax Counsel Division (Department of Justice) and as head of Tax Treaties (Department of Finance). Previous work experience includes five years as Professor in the Department of Accounting Sciences at the University of Quebec at Montreal, researcher and lecturer at the Law Faculty of the University of Montreal, and work as a tax lawyer in a Canadian law firm. He has written and lectured extensively on Canadian and international tax issues and is currently a member of the Permanent Scientific Committee of the International Fiscal Association.

 
Bernhard Schima

Born in Vienna in 1968, where he also obtained his law degrees (master's degree in 1991, doctorate in 1994). After completing postgraduate studies at Harvard Law School (LL.M. in 1994), he joined the Department for Legal Affairs in European Integration in the Constitutional Law Section of the Austrian Federal Chancellery. From 1995 to 2003 he was a member of the chambers of Judge Dr Peter Jann at the European Court of Justice. In 2003 he joined the European Commission's Legal Service. In 2004 he obtained the postdoctoral qualification to lecture in European law at the University of Graz. He has taught and published extensively on various matters of Community law.

 

 

Luis Eduardo Schoueri

Born in São Paulo in 1965. He holds the chair of tax law in the Department of Economic and Financial Law at the Law School of the São Paulo University; he is also Professor at the Mackenzie University, in São Paulo. He obtained his master's degree in law ("legum magister") in 1992 at the University of Munich under the guidance of Professor Klaus Vogel. He achieved the Doctor´s degree (1993) and the Free Professors's degree (1996) at the Law School of the Universidade de São Paulo. He is a partner of Lacaz Martins, Halembeck, Pereira Neto, Gurevich & Schoueri Advogados, Vice President of the Brazilian Tax Law Institute (Instituto Brasileiro de Direito Tributário - IBDT) and Vice President of the Chamber of Commerce of São Paulo (Associação Comercial de São Paulo - ACSP).

 
Wolfgang Schön

Born in 1961, he studied law and economics at Bonn University. His dissertation on partnership taxation was finished in 1985. After gaining his postdoctoral lecturing qualification in 1992, he became Professor of Civil, Company and Tax Law at the University of Bielefeld in the same year, as well as Director of the Department for German, European and International Economic Law. From 1996 - 2002 Professor Schön has been Director of the Department for Tax Law and the Center for European Economic Law at the University of Bonn. In 2002 he was appointed Director at the Max Planck Institute for Intellectual Property, Competition and Tax Law (Department of Accounting and Taxation) in Munich and Professor at Munich University. He is member of the Scientific Advisory Board to the German Federal Ministry of Finance, member of the board of the German Lawyers Association and member of the Board of Trustees of the International Bureau of Fiscal Documentation. He is Co-Editor of the "Zeitschrift für das gesamte Handels- und Wirtschaftsrecht", the oldest German-language journal on commercial and company law.

 

 
 

 

(c) LL.M. Program in International Tax Law of the Vienna University of Economics and Business (WU)
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