Bernhard Canete
Born in Vienna in 1981, he has a master’s degree in Business and Law as well as Business Administration from the WU Vienna University of Economics and Business. During his studies he joined the Institute for Austrian and International Tax Law in 2007 and was working there as a research and teaching assistant until 2010. After joining the International Tax Services Division of EY Austria he became a certified Austrian tax adviser. End of 2011, he joined the team of the International Division of the Liechtenstein Fiscal Authority as deputy head, since 2017 he is leading the division. The International Division of the Fiscal Authority is responsible for all international tax treaties of Liechtenstein as well as all forms of exchange of information in tax matters. As head of the Liechtenstein delegation, Bernhard has negotiated several double tax treaties and has led MAP and APA discussions. He also implemented FATCA, the automatic exchange of financial account information, Country-by-Country Reporting, the BEPS MLI and GloBE/Pillar2 in Liechtenstein. He is involved in tax policy matters of Liechtenstein and delegate to various working groups of the OECD, including the OECD/G20 Inclusive Framework on BEPS.Courses:
Tax Treaty Negotiation
This course will allow students to examine the main policy and technical issues involved in the negotiation of tax treaties. It will first explore the main elements that determine a country's tax treaty policies, including the relevant features of its domestic tax system and economic factors. It will then focus on the identification of the main issues involved during the negotiation of each article of a typical tax treaty. The course will also examine the various steps for the conclusion of a tax treaty and the process of negotiation, taking into account the role of model conventions and previously concluded treaties.
Back to list