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Impact of the OECD and UN Model Conventions on Bilateral Tax Treaties [Kõva köide]

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Edited by (Wirtschaftsuniversitat Wien, Austria), Edited by (Wirtschaftsuniversitat Wien, Austria), Edited by (Wirtschaftsuniversitat Wien, Austria), Edited by (Wirtschaftsuniversitat Wien, Austria)
  • Formaat: Hardback, 1244 pages, kõrgus x laius x paksus: 235x159x50 mm, kaal: 2060 g, 2 Tables, black and white
  • Sari: Cambridge Tax Law Series
  • Ilmumisaeg: 17-May-2012
  • Kirjastus: Cambridge University Press
  • ISBN-10: 1107019729
  • ISBN-13: 9781107019720
Teised raamatud teemal:
Impact of the OECD and UN Model Conventions on Bilateral Tax TreatiesSuurem pilt
  • Formaat: Hardback, 1244 pages, kõrgus x laius x paksus: 235x159x50 mm, kaal: 2060 g, 2 Tables, black and white
  • Sari: Cambridge Tax Law Series
  • Ilmumisaeg: 17-May-2012
  • Kirjastus: Cambridge University Press
  • ISBN-10: 1107019729
  • ISBN-13: 9781107019720
Teised raamatud teemal:
Püsilink: https://www.kriso.ee/db/9781107019720.html
Märksõnad:
Including thirty-seven country reports from five continents, this book starts a global debate on bilateral tax treaties and ascertains how much the UN and OECD models affect the clauses of bilateral treaties. It is an essential tool for academics, practitioners and tax authorities.

This book provides an analysis of bilateral tax treaties concluded by thirty-seven jurisdictions from five continents and empirically ascertains the impact of the UN and OECD Model Tax Conventions on bilateral tax treaties. It therefore fills a major gap in the international tax literature, which has so far either studied the sole Model Tax Conventions or focused on bilateral treaties in the context of the tax treaty policy of single countries, and sets the pace for a new methodology in the analysis and interpretation of tax treaties. A general report outlines the key points of the analysis, highlights current trends and predicts future developments of multilateralism and global tax law. This is an essential resource for academics, tax authorities and international tax practitioners who find textbooks based on Model Tax Conventions insufficient.

Muu info

Explains what bilateral tax treaties are and what they share with the UN and OECD Model Conventions.
List of contributors
xvii
Preface xxvii
Table of cases
xxx
Table of statutes
xliv
General report 1(36)
I The relevance of the OECD and UN Model Conventions and their Commentaries for the interpretation of tax treaties
4(4)
II The personal and material scope of the tax treaties
8(4)
III Business profits and income from other independent activities
12(5)
IV Passive income
17(6)
V Income from employment and other dependent activities
23(5)
VI Methods for relieving double taxation
28(2)
VII The non-discrimination principle
30(2)
VIII The mutual agreement procedure and international mutual assistance in tax matters
32(5)
1 Argentina
37(31)
1.1 The relevance of the OECD and UN Model Conventions and their Commentaries for the interpretation of Argentine tax treaties
37(6)
1.2 Personal and material scope of the tax treaties
43(2)
1.3 Business profits and other independent activities
45(6)
1.4 Dividends, interest, royalties and capital gains
51(6)
1.5 Employment and other dependent activities
57(3)
1.6 Methods to avoid double taxation
60(2)
1.7 Non-discrimination
62(1)
1.8 Mutual agreement, exchange of information and mutual assistance in the collection of taxes
63(3)
1.9 Conclusions
66(2)
2 Australia
68(42)
2.1 The relevance of the OECD and UN Model Conventions and their Commentaries for the interpretation of Australian tax treaties
68(2)
2.2 Personal and material scope of the tax treaties
70(3)
2.3 Business profits and other independent activities
73(8)
2.4 Dividends, interest, royalties and capital gains
81(14)
2.5 Employment and other dependent activities
95(4)
2.6 Methods to avoid double taxation
99(2)
2.7 Non-discrimination
101(3)
2.8 Mutual agreement, exchange of information and mutual assistance in the collection of taxes
104(4)
2.9 Conclusion
108(2)
3 Austria
110(32)
3.1 The relevance of the OECD and UN Model Conventions and their Commentaries for the interpretation of Austrian tax treaties
110(2)
3.2 Personal and material scope of the tax treaties
112(3)
3.3 Business profits and other independent activities
115(7)
3.4 Dividends, interest, royalties and capital gains
122(5)
3.5 Employment and other dependent activities
127(5)
3.6 Methods to avoid double taxation
132(3)
3.7 Non-discrimination
135(3)
3.8 Mutual agreement, exchange of information and mutual assistance in the collection of taxes
138(4)
4 Belgium
142(29)
4.1 The relevance of the OECD and UN Model Conventions and their Commentaries for the interpretation of Belgian tax treaties
142(4)
4.2 Personal and material scope of the tax treaties
146(4)
4.3 Business profits and other independent activities
150(4)
4.4 Dividends, interest, royalties and capital gains
154(4)
4.5 Employment and other dependent activities
158(3)
4.6 Methods to avoid double taxation: Article 23
161(5)
4.7 Non-discrimination: Article 24
166(1)
4.8 Mutual agreement, exchange of information and mutual assistance in the collection of taxes
167(4)
5 Brazil
171(32)
5.1 The relevance of the OECD and UN Model Conventions and their Commentaries on the interpretation of Brazilian tax treaties
171(2)
5.2 Personal and material scope of the tax treaties
173(4)
5.3 Business profits and other independent activities
177(4)
5.4 Dividends, interest, royalties and capital gains
181(11)
5.5 Employment and other dependent activities
192(5)
5.6 Methods to avoid double taxation: Article 23
197(2)
5.7 Non-discrimination: Article 24
199(1)
5.8 Mutual agreement, exchange of information and mutual assistance in the collection of taxes
200(3)
6 Canada
203(29)
6.1 The relevance of the OECD and UN Model Conventions and their Commentaries for the interpretation of Canadian tax treaties
203(6)
6.2 Personal and material scope of the tax treaties
209(4)
6.3 Business profits and other independent activities
213(3)
6.4 Dividends, interest, royalties and capital gains
216(4)
6.5 Employment and other dependent activities
220(4)
6.6 Methods to avoid double taxation: Article 23
224(2)
6.7 Non-discrimination: Article 24
226(1)
6.8 Mutual agreement, exchange of information and mutual assistance in the collection of taxes
227(4)
6.9 Conclusions
231(1)
7 Chile
232(29)
7.1 The relevance of the OECD and UN Model Conventions and their Commentaries for the interpretation of Chilean tax treaties
232(3)
7.2 Personal and material scope of the tax treaties
235(3)
7.3 Business profits and other independent activities
238(7)
7.4 Dividends, interest, royalties and capital gains
245(5)
7.5 Employment and other dependent activities
250(3)
7.6 Methods to avoid double taxation: Article 23
253(1)
7.7 Non-discrimination: Article 24
254(3)
7.8 Mutual agreement, exchange of information and mutual assistance in the collection of taxes
257(4)
8 China
261(33)
8.1 The relevance of the OECD and UN Model Conventions and their Commentaries for the interpretation of Chinese tax treaties
261(2)
8.2 Personal and material scope of the tax treaties: Articles 1, 2 and 4
263(7)
8.3 Business profits and other independent activities
270(6)
8.4 Dividends, interest, royalties and capital gains: Articles 10, 11, 12 and 13
276(6)
8.5 Employment and other dependent activities
282(3)
8.6 Methods to avoid double taxation: Article 23
285(3)
8.7 Non-discrimination: Article 24
288(2)
8.8 Mutual agreement and exchange of information
290(4)
9 Colombia
294(17)
9.1 The relevance of the OECD and UN Model Conventions and their Commentaries for the interpretation of Colombian tax treaties
294(2)
9.2 Personal and material scope of the tax treaties
296(2)
9.3 Business profits and other independent activities
298(3)
9.4 Dividends, interest, royalties and capital gains
301(3)
9.5 Employment and other dependent activities
304(1)
9.6 Methods to avoid double taxation
305(1)
9.7 Non-discrimination
306(2)
9.8 Mutual agreement, exchange of information and mutual assistance in the collection of taxes
308(3)
10 Croatia
311(14)
10.1 The relevance of the OECD and UN Model Conventions and their Commentaries for the interpretation of Croatian tax treaties
311(2)
10.2 Personal and material scope of the tax treaties
313(3)
10.3 Business profits and other independent activities
316(4)
10.4 Dividends, interest, royalties and capital gains
320(1)
10.5 Employment and other dependent activities
321(2)
10.6 Methods to avoid double taxation
323(1)
10.7 Non-discrimination
323(1)
10.8 Mutual agreement, exchange of information and mutual assistance in the collection of taxes
324(1)
11 The Czech Republic
325(31)
11.1 The relevance of the OECD and UN Model Conventions and their Commentaries for the interpretation of Czech tax treaties
325(2)
11.2 Personal and material scope of the tax treaties
327(4)
11.3 Business profits and other independent activities
331(10)
11.4 Dividends, interest, royalties and capital gains
341(4)
11.5 Employment and other dependent activities
345(3)
11.6 Methods to avoid double taxation
348(1)
11.7 Non-discrimination
349(4)
11.8 Mutual agreement, exchange of information and mutual assistance in the collection of taxes
353(3)
12 Estonia
356(31)
12.1 The relevance of the OECD and UN Model Conventions and their Commentaries for the interpretation of Estonian tax treaties
356(2)
12.2 Personal and material scope of the tax treaties
358(6)
12.3 Business profits and other independent activities
364(5)
12.4 Dividends, interest, royalties and capital gains
369(3)
12.5 Employment and other dependent activities
372(6)
12.6 Methods to avoid double taxation: Article 23
378(1)
12.7 Non-discrimination: Article 24
379(4)
12.8 Mutual agreement, exchange of information and mutual assistance in the collection of taxes
383(4)
13 Finland
387(34)
13.1 The relevance of the OECD and UN Model Conventions and their Commentaries for the interpretation of Finnish tax treaties
387(3)
13.2 Personal and material scope of the tax treaties
390(4)
13.3 Business profits and other independent activities
394(3)
13.4 Dividends, interest, royalties and capital gains
397(7)
13.5 Employment and other dependent activities
404(5)
13.6 Methods to avoid double taxation
409(5)
13.7 Non-discrimination
414(2)
13.8 Mutual agreement, exchange of information and mutual assistance in the collection of taxes
416(5)
14 France
421(45)
14.1 The relevance of the OECD and UN Model Conventions and their Commentaries for the interpretation of French tax treaties
421(9)
14.2 Personal and material scope of the tax treaties: Articles 1, 2 and 4
430(11)
14.3 Business profits and other independent activities
441(4)
14.4 Dividends, interest, royalties and capital gains
445(8)
14.5 Employment and other dependent activities
453(1)
14.6 Methods to avoid double taxation
454(5)
14.7 Non-discrimination
459(4)
14.8 Mutual agreement, exchange of information and mutual assistance in the collection of taxes
463(3)
15 Germany
466(35)
15.1 The importance of the OECD and UN Model Conventions and their Commentaries for the interpretation of German tax treaties
466(5)
15.2 Personal and material scope of the tax treaties
471(5)
15.3 Business profits and other independent activities
476(7)
15.4 Dividends, interest, royalties and capital gains
483(6)
15.5 Employment and other dependent activities
489(3)
15.6 Methods to avoid double taxation
492(3)
15.7 Non-discrimination
495(1)
15.8 Mutual agreement, exchange of information and mutual assistance in the collection of taxes
496(5)
16 Hong Kong
501(31)
16.1 The relevance of the OECD and UN Model Conventions and their Commentaries for the interpretation of Hong Kong tax treaties
501(1)
16.2 Personal and material scope of the tax treaties
502(6)
16.3 Business profits and other independent activities
508(6)
16.4 Dividends, interest, royalties and capital gains
514(5)
16.5 Employment and other dependent activities
519(5)
16.6 Methods to avoid double taxation
524(3)
16.7 Non-discrimination
527(3)
16.8 Mutual agreement, exchange of information and mutual assistance in the collection of taxes
529(1)
16.9 Concluding remarks
530(2)
17 Hungary
532(17)
17.1 The relevance of the OECD and UN Model Conventions and their Commentaries for the interpretation of Hungarian tax treaties
532(2)
17.2 Personal and material scope of the tax treaties
534(5)
17.3 Business profits and other independent activities
539(5)
17.4 Dividends, interest, royalties and capital gains
544(1)
17.5 Employment and other dependent activities
545(1)
17.6 Methods to avoid double taxation
546(1)
17.7 Non-discrimination
546(1)
17.8 Mutual agreement, exchange of information and mutual assistance in the collection of taxes
547(2)
18 India
549(49)
18.1 The relevance of the OECD and UN Model Conventions and their Commentaries for the interpretation of Indian tax treaties
549(7)
18.2 Personal and material scope of the tax treaties
556(7)
18.3 Business profits and other independent activities
563(17)
18.4 Dividends, interest, royalties and capital gains
580(6)
18.5 Employment and other dependent activities
586(5)
18.6 Methods to avoid double taxation: Article 23
591(1)
18.7 Non-discrimination: Article 24
592(3)
18.8 Mutual agreement, exchange of information and collection of taxes
595(3)
19 Italy
598(35)
19.1 The relevance of the OECD and UN Model Conventions and their Commentaries for the interpretation of Italian tax treaties
598(4)
19.2 Personal and material scope of the tax treaties
602(6)
19.3 Business profits and other independent activities
608(7)
19.4 Dividends, interest, royalties and capital gains
615(9)
19.5 Employment and other dependent activities
624(1)
19.6 Methods to avoid double taxation: Article 23
625(3)
19.7 Non-discrimination: Article 24
628(2)
19.8 Mutual agreement, exchange of information and mutual assistance in the collection of taxes
630(3)
20 Lebanon
633(16)
20.1 The relevance of the OECD and the UN Model Conventions and their Commentaries for the interpretation of Lebanese tax treaties
633(3)
20.2 Personal and material scope of the tax treaties
636(2)
20.3 Business profits and other independent activities
638(3)
20.4 Dividends, interest, royalties and capital gains
641(2)
20.5 Employment and other dependent activities
643(2)
20.6 Methods to avoid double taxation
645(1)
20.7 Non-discrimination
646(1)
20.8 Mutual agreement, exchange of information and mutual assistance in the collection of taxes
646(3)
21 Liechtenstein
649(17)
21.1 The relevance of the OECD and the UN Model Conventions and their Commentaries for the interpretation of Liechtenstein tax treaties
649(1)
21.2 Personal and material scope of the tax treaties
650(4)
21.3 Business profits and other independent activities: Articles 5, 7, 8, 9, 16 and 17
654(2)
21.4 Dividends, interest, royalties and capital gains: Articles 10-13
656(2)
21.5 Employment and other dependent activities: Articles 15, 18, 19 and 20
658(2)
21.6 Methods to avoid double taxation: Article 23
660(1)
21.7 Non-discrimination: Article 24
661(2)
21.8 Mutual agreement, exchange of information and mutual assistance in the collection of taxes
663(3)
22 The Netherlands
666(69)
22.1 The relevance of the OECD and UN Model Conventions and their Commentaries for the interpretation of Dutch tax treaties
666(4)
22.2 Personal and material scope of the tax treaties
670(9)
22.3 Business profits and other independent activities
679(21)
22.4 Dividends, interest, royalties and capital gains
700(7)
22.5 Employment and other dependent activities
707(16)
22.6 Methods to avoid double taxation
723(3)
22.7 Non-discrimination
726(2)
22.8 Mutual agreement, exchange of information and mutual assistance in the collection of taxes
728(7)
23 New Zealand
735(33)
23.1 The relevance of the OECD Model Conventions and Commentaries for the interpretation of New Zealand tax treaties
735(3)
23.2 Personal and material scope of the tax treaties
738(2)
23.3 Business profits and other independent activities
740(5)
23.4 Dividends, interest, royalties and capital gains
745(9)
23.5 Employment and other dependent activities
754(3)
23.6 Methods to avoid double taxation: Article 23
757(3)
23.7 Non-discrimination: Article 24
760(3)
23.8 Mutual agreement, exchange of information and mutual assistance in the collection of taxes
763(4)
23.9 Conclusion
767(1)
24 Norway
768(28)
24.1 The relevance of the OECD and UN Model Conventions and their Commentaries for the interpretation of Norwegian tax treaties
768(7)
24.2 Personal and material scope of the tax treaties
775(7)
24.3 Business profits and other independent activities
782(2)
24.4 Dividends, interest, royalties and capital gains
784(4)
24.5 Employment and other dependent activities
788(1)
24.6 Methods to avoid double taxation: Article 23
789(2)
24.7 Non-discrimination: Article 24
791(1)
24.8 Mutual agreement, exchange of information and mutual assistance in the collection of taxes
792(4)
25 Peru
796(24)
25.1 The relevance of the OECD and UN Model Conventions and their Commentaries for the interpretation of Peruvian tax treaties
796(3)
25.2 Personal and material scope of the tax treaties
799(2)
25.3 Business profits and other independent activities
801(6)
25.4 Dividends, interest, royalties and capital gains
807(3)
25.5 Employment and other dependent activities
810(3)
25.6 Methods to avoid double taxation: Article 23
813(1)
25.7 Non-discrimination
814(2)
25.8 Mutual agreement, exchange of information and mutual assistance in the collection of taxes
816(4)
26 Poland
820(35)
26.1 The relevance of the OECD and the UN Model Conventions and their Commentaries for the interpretation of Polish tax treaties
820(2)
26.2 Personal and material scope of the tax treaties
822(5)
26.3 Business profits and other independent activities
827(9)
26.4 Dividends, interest, royalties and capital gains
836(5)
26.5 Employment and other dependent activities
841(4)
26.6 Methods to avoid double taxation
845(3)
26.7 Non-discrimination
848(2)
26.8 Mutual agreement, exchange of information and mutual assistance in the collection of taxes
850(5)
27 Portugal
855(33)
27.1 The relevance of the OECD and the UN Model Conventions and their Commentaries for the interpretation of Portuguese tax treaties
855(3)
27.2 Personal and material scope of the tax treaties
858(5)
27.3 Business profits and other independent activities
863(9)
27.4 Dividends, interest, royalties and capital gains
872(4)
27.5 Employment and other dependent activities
876(4)
27.6 Methods to avoid double taxation
880(2)
27.7 Non-discrimination
882(2)
27.8 Mutual agreement, exchange of information and mutual assistance in the collection of taxes
884(3)
27.9 Concluding remarks
887(1)
28 Romania
888(27)
28.1 The relevance of the OECD and UN Model Conventions and their Commentaries for the interpretation of Romanian tax treaties
888(4)
28.2 Personal and material scope of the tax treaties
892(3)
28.3 Business profits and other independent activities
895(8)
28.4 Dividends, interest, royalties and capital gains
903(6)
28.5 Employment and other dependent activities
909(2)
28.6 Methods to avoid double taxation: Article 23
911(1)
28.7 Non-discrimination: Article 24
912(1)
28.8 Mutual agreement, exchange of information and mutual assistance in the collection of taxes
913(2)
29 The Russian Federation
915(29)
29.1 The relevance of the OECD and UN Model Conventions and their Commentaries for the interpretation of Russian tax treaties
915(5)
29.2 Personal and material scope of the tax treaties
920(5)
29.3 Business profits and other independent activities
925(6)
29.4 Dividends, interest, royalties and capital gains
931(2)
29.5 Employment and other dependent activities
933(2)
29.6 Methods to avoid double taxation
935(2)
29.7 Non-discrimination
937(3)
29.8 Mutual agreement, exchange of information and mutual assistance in the collection of taxes
940(3)
29.9 Conclusion
943(1)
30 Serbia
944(29)
30.1 The relevance of the OECD and UN Model Conventions and their Commentaries for the interpretation of Serbian tax treaties
944(7)
30.2 Personal and material scope of the tax treaties
951(4)
30.3 Business profits and other independent activities
955(7)
30.4 Dividends, interest, royalties and capital gains
962(4)
30.5 Employment and other dependent activities
966(3)
30.6 Methods to avoid double taxation
969(1)
30.7 Non-discrimination
970(1)
30.8 Mutual agreement, exchange of information and mutual assistance in the collection of taxes
971(2)
31 Slovakia
973(25)
31.1 The relevance of the OECD and UN Model Conventions and their Commentaries for the interpretation of Slovak tax treaties
973(2)
31.2 Personal and material scope of the tax treaties
975(3)
31.3 Business profits and other independent activities
978(5)
31.4 Dividends, interest, royalties and capital gains
983(6)
31.5 Employment and other dependent activities
989(3)
31.6 Methods to avoid double taxation: Article 23
992(1)
31.7 Non-discrimination: Article 24
993(1)
31.8 Mutual agreement, exchange of information and mutual assistance in the collection of taxes
994(4)
32 Slovenia
998(28)
32.1 The relevance of the OECD and UN Model Conventions and their Commentaries for the interpretation of Slovenian tax treaties
998(3)
32.2 Personal and material scope of the tax treaties
1001(2)
32.3 Business profits and other independent activities
1003(4)
32.4 Dividends, interest, royalties and capital gains
1007(8)
32.5 Employment and other dependent activities
1015(3)
32.6 Methods to avoid double taxation
1018(1)
32.7 Non-discrimination
1019(3)
32.8 Mutual agreement, exchange of information and mutual assistance in the collection of taxes
1022(4)
33 Spain
1026(30)
33.1 The relevance of the OECD and UN Model Conventions and their Commentaries for the interpretation of Spanish tax treaties
1026(5)
33.2 Personal and material scope of the tax treaties
1031(3)
33.3 Business profits and other independent activities
1034(5)
33.4 Dividends, interest, royalties and capital gains
1039(4)
33.5 Employment and other dependent activities
1043(4)
33.6 Methods to avoid double taxation
1047(3)
33.7 Non-discrimination
1050(3)
33.8 Mutual agreement, exchange of information and mutual assistance in the collection of taxes
1053(3)
34 Sweden
1056(27)
34.1 The relevance of the OECD and UN Model Conventions and their Commentaries for the interpretation of Swedish tax treaties
1056(4)
34.2 Personal and material scope of the tax treaties
1060(4)
34.3 Business profits and other independent activities
1064(3)
34.4 Dividends, interest and royalties and capital gains
1067(5)
34.5 Employment and other dependent activities
1072(3)
34.6 Methods to avoid double taxation
1075(3)
34.7 Non-discrimination
1078(1)
34.8 Mutual agreement, exchange of information and mutual assistance in the collection of taxes
1079(4)
35 Uganda
1083(18)
35.1 The relevance of the OECD and UN Model Conventions and their Commentaries for the interpretation of Ugandan tax treaties
1083(1)
35.2 Personal and material scope of the tax treaties
1084(4)
35.3 Business profits and other independent activities
1088(4)
35.4 Dividends, interest, royalties and capital gains
1092(2)
35.5 Employment and other dependent activities
1094(2)
35.6 Methods to avoid double taxation
1096(1)
35.7 Non-discrimination
1097(1)
35.8 Mutual agreement, exchange of information and mutual assistance in the collection of taxes
1098(1)
35.9 Conclusion
1099(2)
36 The UK
1101(48)
36.1 The relevance of the OECD and UN Model Conventions and their Commentaries for the interpretation of UK tax treaties
1101(13)
36.2 Title and personal and material scope of the tax treaties
1114(7)
36.3 Business profits and other independent activities
1121(8)
36.4 Dividends, interest, royalties and capital gains
1129(5)
36.5 Employment and other dependent activities
1134(3)
36.6 Methods to avoid double taxation: Article 23
1137(1)
36.7 Non-discrimination
1138(6)
36.8 Mutual agreement, exchange of information and mutual assistance in the collection of taxes
1144(5)
37 The USA
1149(31)
37.1 The relevance of the OECD and UN Model Conventions and their Commentaries for the interpretation of US tax treaties
1149(4)
37.2 Personal and material scope of the tax treaties
1153(5)
37.3 Business profits and other independent activities
1158(8)
37.4 Dividends, interest, royalties and capital gains
1166(4)
37.5 Employment and other dependent activities
1170(1)
37.6 Methods to avoid double taxation
1171(3)
37.7 Non-discrimination
1174(1)
37.8 Mutual agreement, exchange of information and mutual assistance in the collection of taxes
1175(3)
37.9 Conclusions
1178(2)
Index 1180
Michael Lang is Head of the Institute for Austrian and International Tax Law and Academic Director of the LLM Program in International Tax Law at WU (Vienna University of Economics and Business), Austria. Pasquale Pistone holds the Ad Personam Jean Monnet Chair on European tax law and policy at WU (Vienna University of Economics and Business). He also is Associate Professor of Tax Law at the University of Salerno, Italy. Josef Schuch is a professor of tax law at WU (Vienna University of Economics and Business) and a partner of Deloitte Austria. Claus Staringer is a professor of tax law at WU (Vienna University of Economics and Business) and a principal consultant with the law firm Freshfields Bruckhaus Deringer.