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WU Vienna Tax law


Pasquale Pistone

Born in 1968 in Naples, Academic Chairman of IBFD. Holder of a Jean Monnet ad personam Chair in European Tax Law and Policy at WU and associate professor of tax law at the University of Salerno (Italy). Professor honoris causa at the Ural State Law University (Russia) and at the University of Cape Town (South Africa). Secretary of the European Association of Tax Law Professors. Member of the Permanent Scientific Committee of the International Fiscal Association. Editor of the IBFD Doctoral Series, editor-in-chief of the World Tax Journal, executive editor of the IBFD Global Tax Treaties Commentaries, member of the Board of Editors of Diritto e Pratica Tributaria Internazionale and of the scientific boards of several other journals in Europe, South America, and Russia. Chief Arbitrator of the International and European Moot Court Competition at KU Leuven (Belgium). Member of the CFE of the ECJ Task Force of the Confédération Fiscale Européenne. He has been visiting professor at various universities and is a frequent speaker at international tax conferences around the world. He is fluent in seven languages, editor of 50+ books, author of 3 books and 200+ tax articles written in and/or translated into 10 languages.

European tax law is no longer just a matter for the internal market, but also affects relations with third countries. Starting from a comparison between the broad differences in two scenarios, this teaching module will categorize third countries as a function of their type of relations with the European Union and address them in the light of relevant case law (European Court of Justice and those of national courts, including third countries), the applicable treaties (e.g. Economic and Partnership Agreements, Savings Agreements, bi- and multilateral tax conventions) and domestic tax rules. It will also address the recent development connected with the implementation of the BEPS project and affecting the relations of the European Union with third countries. The focus of this course will be mainly on direct Taxation.

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