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WU Vienna Tax law


Roland Ismer

Born in Stade/Germany in 1974. After completing his PhD on tax law at Munich University, he worked as a tax lawyer and certified tax advisor with a major US law firm in Munich and then received his postdoctoral lecturing qualification. He has been a professor of tax law at the University Erlangen-Nuremberg (FAU) since 2009. Professor Ismer is a member of the editoral board of several academic journals in tax law and the editor of the forthcoming issue of the German Vogel/Lehner commentary on double taxation conventions.

The principle of ability to pay is significant for the doctrine on and structure of German tax law. Taking this as a starting point, the course aims to provide the necessary understanding for a systematic approach to the field of German tax law in general. It discusses basic issues such as the scope of income tax law and corporate tax law, the assessment of taxable income, deductions and refunds, special approaches in taxing labor income as well as capital income and the most important rules and instruments of general tax law. In addition, the most important anti-abuse measures are presented, e.g. CFC rules, extended limited tax liability. On the one hand, the course intends to create a basis for various, more specific courses, and, on the other, to develop an understanding of the interrelations between tax law and constitutional law as well as European law.

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