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WU Vienna Tax law


Claus Staringer

Claus Staringer was born in Vienna in 1967. He received his legal education at the University of Vienna as well as at WU. Claus Staringer is the author of a number of articles and publications. He is a professor of tax law at WU. Since 1997, he is admitted as tax adviser (Steuerberater). He is a principal consultant with the law firm Freshfields Bruckhaus Deringer in Vienna.

Taxpayers operate internationally and globally to an ever-increasing extent. Therefore, dual (or multiple) residence in more than one tax jurisdiction is an obvious issue of international tax law. This course analyzes the concept of residence in domestic and treaty tax law, including the tie-breaker mechanisms applied in dual residence situations. Specifically, the course discusses suitable options for establishing companies that are resident for tax purposes in more than one country and their applicability within the framework of international tax planning. The law on double taxation agreements plays a pivotal role in this matter. Interesting aspects to be considered in the overall design result from the interplay between tax treaties and national law. Questions arising due to the establishment of dual resident companies for tax purposes, particularly related to possible triangular cases regarding tax treaties, are discussed by looking at practical case studies.

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