About Wolters Kluwer Experts Alexander Rust

Alexander Rust

LL.M.

Alexander Rust is Professor of Tax Law at the Institute for Austrian and International Tax Law of WU (Vienna University of Economics and Business). He previously worked as Professor of Tax Law and Director of the Master Program in European and International Tax Law at the University of Luxembourg, as Acting Assistant Professor at New York University and as assistant at the University of Munich.

He is a member of the editorial board of Intertax and Internationale Steuer-Rundschau as well as Co-Editor of the Commentary Klaus Vogel on Double Taxation Conventions. His main research interests are tax treaty law, European tax law and tax policy.

He is a frequent guest lecturer at universities in and outside Europe.

Product & Resource Contributions

Product
The OECD Multilateral Instrument for Tax Treaties: Analysis and Effects

About this book: The OECD Multilateral Instrument for Tax Treaties: Analysis and Effects, as the name suggests, covers the scope, interpretation and relationship of the Multilateral Instrument (MLI) with tax treaties. The MLI for tax treaties proposed in OECD BEPS Action 15 will lead to the...

Edited by Michael Lang, Pasquale Pistone...
Product
State Aid and Tax Law

This book provides clear guidance on what constitutes State Aid in the area of tax law. It clearly explains the situations in which beneficial tax provisions for the taxpayer – e.g., lower tax rates for certain industries or for certain economic zones, advantageous depreciation rules, or...

Edited by Alexander Rust, Claire Micheau
Product
Double Taxation Within the European Union

The European Commission’s communication of December 2010 outlining persistent double taxation problems in the EU has at last generated widespread discussion on how to finally resolve this apparently intractable matter. Despite the conclusion of tax treaties and despite the enactment of...

By Alexander Rust
Product
Exchange of Information and Bank Secrecy

Inevitably, the financial crisis of recent years has intensified scrutiny of bank secrecy.All major jurisdictions have agreed to limit their bank secrecy rules; in particular,where there are allegations of tax evasion or criminal fraud, obstacles in the way of cross-border exchange of information...

Edited by Alexander Rust, Eric Fort
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