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Alexander Rust

Vienna University of Economics and Business

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Archive | 2015

Der BEPS Aktionspunkt 2 zur Neutralisierung der Effekte hybrider Gestaltungen und seine Vereinbarkeit mit den Diskriminierungsverboten der Doppelbesteuerungsabkommen und des AEUV

Alexander Rust

Die OECD befasste sich bereits mehrfach mit Steuergestaltungen, bei denen sich der Steuerpflichtige hybrider Finanzinstrumente oder hybrider Gesellschaften zur Optimierung seiner Steuerlast bedient. Auch auf der Ebene der Europaischen Union wurden in jungster Zeit verschiedene Masnahmen zur Bekampfung hybrider Steuergestaltungen ergriffen. Am 16. September 2014 veroffentlichte die OECD ihren BEPS Aktionspunkt 2 zur Neutralisierung der Effekte hybrider Gestaltungen. Dieser Beitrag mochte einige der Empfehlungen der OECD darstellen und ihre Vereinbarkeit mit den Diskriminierungsverboten der Doppelbesteuerungsabkommen und des AEUV untersuchen.

Archive | 2018

General Anti-Avoidance Rules in EU Law (EU Report IFA Congress 2018)

Werner Haslehner; Alfredo Garcia Prats; Volker Heydt; Eric Kemmeren; Georg Kofler; Michael Lang; Jürgen Lüdicke; João Nogueira; Pasquale Pistone; Stella Raventos-Calvo; Emmanuel Raingeard de la Blétière; Isabelle Richelle; Alexander Rust; Rupert Shiers; Piergiorgio Valente

European taxation | 2018

Opinion Statement ECJ-TF 3/2017 on the Decision of the Court of Justice of the European Union of 16 May 2017 in Berlioz Investment Fund SA (Case C-682/15), Concerning the Right to Judicial Review under Article 47 of the EU Charter of Fundamental Rights in Cases of Cross-Border Mutual Assistance in Tax Matters

Werner Haslehner; Alfredo Garcia Prats; Volker Heydt; Eric Kemmeren; Georg Kofler; Michael Lang; Jürgen Lüdicke; João Nogueria; Pasquale Pistone; Stella Raventos-Calvo; Emmanuel Raingeard de la Blétière; Isabelle Richelle; Alexander Rust; Rupert Shiers

European taxation | 2018

Opinion Statement ECJ-TF 4/2017 on the Decision of the Court of Justice of the European Union of 9 February 2017 in X (Case C-283/15 “Pro-Rata Personal Deductions”), Concerning Personal and Family Tax Benefits in Multi-State Situations

Werner Haslehner; Alfredo Garcia Prats; Volker Heydt; Eric Kemmeren; Georg Kofler; Michael Lang; Jürgen Lüdicke; Nogueira João; Pasquale Pistone; Raventos-Calvo; Emmanuel Raingeard de la Blétière; Isabelle Richelle; Alexander Rust; Rupert Shiers

Series on International Tax Law | 2017

The Netherlands I: Fiscal Unity, Groupe Steria’s Per-Element Approach and Currency Losses relating to a Non-Resident Subsidiary (C-399/16[X NV]); Starbucks and State Aid (T-760/15 and T-636/16)

Eric Kemmeren; Michael Lang; Pasquale Pistone; Alexander Rust; Josef Schuch; Claus Staringer; Alfred Storck

Series on International Tax Law | 2017

Netherlands - Exit taxation of a substantial shareholder: Tax treaty override?

Eric Kemmeren; Daniël Smit; Peter Essers; Michael Lang; Jeffrey Owens; Pasquale Pistone; Alexander Rust; Joseph Schuch; Claus Staringer; Alfred Storck

Archive | 2017

EU Tax Law and Policy in the 21st Century

Werner Haslehner; Georg Kofler; Alexander Rust

Archive | 2017

The UN Model Convention and Its Relevance for the Global Tax Treaty Network

Pasquale Pistone; Michael Lang; Alexander Rust; Josef Schuch; Claus Staringer

European taxation | 2017

CFE: Opinion Statement ECJ-TF 2/2017 on the ECJ Decision of 21 December 2016 in World Duty Free Group and Others (Joined Cases C-20/15 P and C-21/15 P), Concerning the Requirements of Selective Aid in the Sense of Article 107 of the TFEU

European taxation | 2017

Opinion Statement ECJ-TF 1/2017 on the Decision of the Court of Justice of the European Union in SECIL (Case C-464/14) Concerning the Free Movement of Capital and Third Countries

Werner Haslehner; Alfredo Garcia Prats; Volker Heydt; Eric Kemmeren; Georg Kofler; Michael Lang; João Nogueira; Pasquale Pistone; Emmanuel Raingeard de la Blétière; Stella Raventos-Calvo; Isabelle Richelle; Alexander Rust; Rupert Shier

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