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WU Vienna Tax law

Faculty

Alexander Rust

Born in 1973. He studied law with a specialization in tax law in Freiburg (Breisgau), Geneva, Munich, and New York City. In 2008/2009, he was appointed acting assistant professor at New York University and in 2010 professor of tax law and director of the Master Program in European and International Taxation at the University of Luxembourg. Since 2014, he is professor of tax law at WU. His PhD thesis on the compatibility of CFC legislation with tax treaty and EC law won the European Academic Tax Thesis Award. Alexander Rust is specialized in international tax law as well as European tax law. He is a frequent speaker and lecturer all around the world.

Courses:
Articles 15 – 19 OECD Model Convention constitute the fundamental distributive rules for income from employment. The course will focus on the tax treatment of cross-border workers, on civil servants and on the taxation of pensions. It will analyze the different provisions contained in the OECD MC and in the UN MC as well as the alternative provisions common in treaty practice. A special emphasis is put on the jurisprudence of the major tax jurisdiction. In the course, the students will solve several case studies and will be advised on tax planning opportunities.

Tax treaties are very important tools in international tax planning. Parallel to the increase of cross-border transactions, more and more questions about the interpretation of specific tax treaty provisions are being raised. When attending this course, students will already have dealt with principles of tax treaty law and with many more issues of international tax law. With that knowledge in mind, they will deal with even more sophisticated issues of international tax law that play an important role in international tax planning.

Article 24 OECD Model Convention is a fundamental provision in every tax treaty. It contains several criteria which may not be taken as a basis for discrimination. A contracting state may not discriminate against foreign nationals, against permanent establishments of non-resident taxpayers, against payments made to non-resident enterprises, or against resident enterprises which are controlled by foreign enterprises. This course analyzes the concepts and implications of each non-discrimination clause, the interdependences of the non-discrimination clauses among themselves, and the interactions with distributive rules. While the focus of the course is on the jurisprudence in the OECD Member countries, it will also discuss whether the scope of Article 24 should be extended de lege ferenda.



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