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WU Vienna Tax law

Faculty

John Peterson

John Peterson is Head of Unit responsible for the work on the design of the global minimum (GloBE) tax under Pillar 2 of the OECD’s Digital Economy Project. He joined the OECD 2013 prior to the launch of the OECD /G20 BEPS Project to lead the work on Hybrid Mismatch Arrangements. Prior to joining the OECD, John was a tax partner at Minter Ellison Rudd Watts. John has LLM from NYU and a BCL from Oxford University and has previously worked as a tax lawyer in New York, London and New Zealand.

Courses:
International tax planning has gained a lot of attention from both the perspective of taxpayers and tax authorities. This course deals with the building blocks of international taxation, such as the concept of permanent establishment and the arm’s length principle, as applied for international tax planning purposes. It focuses on the boundaries between legitimate tax planning, tax avoidance, and tax evasion, by analyzing relevant case law. Finally, it deals with some tax planning schemes for multinational enterprises and the current debate around tax compliance.



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