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WU Vienna Tax law


Helmut Loukota

Born in 1940, he received his doctor’s degree from the University of Vienna in 1962. In that year, he also joined the Austrian tax administration. In 1988, he was appointed director of the Division for International Tax Law in the Ministry of Finance and also acted in that capacity as head of the Austrian delegations in the Austrian tax treaty negotiation process. In the course of his work for the OECD he was vice chairman of the OECD Working Party on Double Taxation and chairman of the Working Group on Partnerships. In 2000, he became honorary professor. He is author of several books and numerous articles, developed and drafted the Austrian Transfer Pricing Guidelines 2010 for the Ministry of Finance, is senior lecturer at the Vienna University of Business and Economics (WU) and teaches at the OECD Tax Training Centre in Vienna and at the Austrian Federal Tax Academy.

Tax Treaty Negotiation

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