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Ekkehart Reimer

Born in Bonn in 1969, legal studies at Heidelberg, Munich, and Speyer. From 1996 to 2005, research associate at the University of Munich, Research Center for European and International Taxation (with Professor Klaus Vogel and Professor Moris Lehner). Doctorate (Dr. iur.) with a thesis on taxation of income from inaction from a tax treaty perspective (IFA Mitchell B. Carroll Prize, 2004). Venia legendi with a habilitation thesis on conflict of interests from a constitutional and administrative law viewpoint in 2005. Since 2006, full-time professor at the University of Heidelberg (Institute for Finance and Tax Law, chair for European and international taxation). 2009-2013, part-time judge at the High Administrative Court of Baden-Württemberg. Publications on tax treaty law, European tax law, and selected issues of domestic tax law.

The Relevance of OECD Documents for the Interpretation of Bilateral Tax Treaties

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