Werner Haslehner
is Professor of Tax Law at the University of Luxembourg, where he holds the ATOZ Chair for European and International Taxation and is the Director of the LL.M. Programme in EU and International Tax Law. Having studied law and economics in Austria and the UK, he held full-time academic positions at JKU Linz and the London School of Economics, before joining University of Luxembourg in 2013. He has been a visiting professor at the University of Paris 1 Sorbonne in 2018, the University of Turin in 2019, and a Global Research Fellow at NYU School of Law in 2020. His research interests cover all aspects of international taxation, EU tax law, and tax policy.Courses:
Non-Discrimination – Concepts and Practical Implications
Article 24 OECD Model Convention is a fundamental provision in every tax treaty. It contains several criteria which may not be taken as a basis for discrimination. A contracting state may not discriminate against foreign nationals, against permanent establishments of non-resident taxpayers, against payments made to non-resident enterprises, or against resident enterprises which are controlled by foreign enterprises. This course analyzes the concepts and implications of each non-discrimination clause, the interdependences of the non-discrimination clauses among themselves, and the interactions with distributive rules.
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