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WU Vienna Tax law

Faculty

Michael Lang

Born in Vienna in 1965. After receiving his postdoctoral lecturing qualification in 1992, he became professor of tax law with a focus on international tax law at WU in 1994. He has been head of the Institute for Austrian and International Tax Law since 1998, as well as responsible for the LLM program in international tax law and the Doctorate Program in International Business Taxation (DIBT) at WU. Professor Lang has been editor of several academic journals in tax law in various countries, and was a partner with Deloitte until 2004. He was a member of the Permanent Scientific Committee (PSC) of IFA and Chairman of the Academic Committee of the European Association of Tax Law Professors (EATLP).

Courses:
The treaty models of the OECD serve as the basis for most existing tax treaties worldwide. Taking them as a starting point, the lecture aims to provide the necessary understanding for a systematic approach to the legal field of tax treaties in general. It discusses basic issues such as the scope of tax treaties, their distributive rules and the methods available to eliminate double taxation, as well as other important treaty rules, including the prohibition of discrimination, the mutual agreement procedure, and the exchange of information. On the one hand, the lecture is intended to create a basis for various, more specific lectures, and, on the other, to develop an understanding of the interrelations between individual treaty rules that are also dealt with in other lectures.



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