[Translate to English:] Ansicht Campus WU

Publications

Books

  1. Credit method compatibility and constraints under EU law: an analysis of the case law of the Court of Justice of the European Union, Kluwer Law International, Alphen aan den Rijn, The Netherlands, forthcoming.

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Journal articles and research papers

  1. Julien, Rita. Unexplained Wealth Orders (UWOs) Under the UK's Criminal Finances Act 2017: The Role of Tax Laws and Tax Authorities in Its Successful Implementation. WU International Taxation Research Paper Series 7 (2), 2019.

  2. Bravo, Nathalie, Govind, Sriram, Julien, Rita, Schoueri, Pedro G. Lindenberg. Implementing Key BEPS Actions: Where Do We Stand?. Intertax 45 (12), 2017, 858-863. 

  3. Julien, Rita, Koch, Petra, Szudoczky, Rita. What Has Changed in the Limitation on Benefits Clause of the 2016 US Model?: Technical Modifications, Policy Considerations and Comparisons with Base Erosion and Profit Shifting Action 6. Intertax 45 (1), 2017, 12-37.

  4. Bravo, Nathalie, Julien, Rita, Kollmann, Jasmin, Majdanska, Alicja, Turcan, Laura. The Effect of Bilateral Investment Treaties on Taxation. Tax Notes International 80 (2), 2015, 187-195.

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Chapter in edited volume

  1. Julien, Rita.2017. Elimination of Double Taxation. In: The UN Model Convention and its Relevance for the Global Tax Treaty Network, Hrsg. Lang / Rust / Schuch / Staringer, S. 209-260, IBFD.

  2. Pistone, Pasquale and Julien, Rita and Cannas, Francesco. 2016. Can the Derivative Benefits Provision and the Competent Authority Discretionary Relief Provision render the OECD-proposed Limitation on Benefits Clause Compatible with EU Fundamental Freedoms? In: Base Erosion and Profit Shifting (BEPS), Hrsg. Michael Lang, Pasquale Pistone, Alexander Rust, Josef Schuch, Claus Staringer, S. 165-219. Vienna: Linde Verlag.

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Paper presented at an academic conference or symposium

  1. Julien, Rita. Unexplained Wealth Orders, Tax & Good Governance, High Net-Worth Individuals: The Challenge They Pose for Tax Administrations, FIUs and Law Enforcement Agencies, Vienna, Austria, 21-23 February 2018.

  2. Julien, Rita. Elimination of Double Taxation. 23rd Viennese Symposium on International Tax Law, WU Wien, Austria, 17 June 2016.

  3. Julien, Rita, Cannas, Francesco, Pistone, Pasquale. Limitation on Benefits: Derivative Benefits and the discretionary relief provision (Art X par 5 OECD MC). 22nd Viennese Symposium on International Tax Law: Base Erosion and Profit Shifting (BEPS): The Proposals to Revise the OECD Model Convention, Wien, Österreich, 19. June 2015.

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Poster presented at an academic conference or symposium 

  1. Julien, Rita. The credit method under Article 23 of the OECD Model, UN Model and US Model. 70th Congress of the International Fiscal Association (IFA), Madrid, Spain, 25 Sept.-30 Sept. 2016. 

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Lecture

  1. Julien, Rita. The Whirlpool structure in the US, Luxembourg and Mexico: a case study for comparing CFC regimes, WIN IFA Mexico, 11 August 2020.

  2. Julien, Rita. Interest and Dividends in Treaty Law. The Practice of Double Tax Treaties in Case Studies, Akademie der Wirtschaftstreuhänder, Vienna, 29 January 2020.

  3. Julien, Rita. 2019. Interest and Dividends in Treaty Law. The Practice of Double Tax Treaties in Case Studies, Akademie der Wirtschaftstreuhänder, Vienna, 30 January 2019.

  4. Julien, Rita. Interest and Dividends in Treaty Law, The Practice of Double Tax Treaties in Case Studies, Akademie der Wirtschaftstreuhänder, Vienna, Austria, 24 January 2018.

  5. Julien, Rita and Variychuk, Elena. Recent case law on the methods to avoid double taxation. The Practice of Double Tax Treaties in Case Studies – Senior level course, Akademie der Wirtschaftstreuhänder, 23 June 2017.

  6. Julien, Rita. Interest and Dividends in Treaty Law. The Practice of Double Tax Treaties in Case Studies, Akademie der Wirtschaftstreuhänder, Vienna, 18 Jan. 2017.

  7. Julien, Rita and Variychuk, Elena. Recent case law on the methods to avoid double taxation. The Practice of Double Tax Treaties in Case Studies – Senior level course, Akademie der Wirtschaftstreuhänder, 28 June 2016.

  8. Julien, Rita. Interest and Dividends in Treaty Law. The Practice of Double Tax Treaties in Case Studies, Akademie der Wirtschaftstreuhänder, 20 Jan. 2016.

  9. Julien, Rita. Recent Case Law on the Interpretation of Permanent Establishments (Article 5 OECD MC). Rassegna di giurisprudenza comparata in materia tributaria internazionale, IFA Italy, Milan, Italy, 30 Nov. 2015.

  10. Wenzl, Michael, Julien, Rita. Methods for Elimination of Double Taxation: Exemption Method and Credit Method Article 23 A/B OECD-MC. APF Africa Tax Treaty Course, WU Wien, 07 Oct. 2015.

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Contribution to a Legal Commentary

Julien, Rita, 2019, Updates on case law and other recent developments regarding the OECD Model, in Klaus Vogel on Double Taxation Conventions - Online Commentary, Eds. Reimer / Rust, The Netherlands: Wolters Kluwer Law & Business.

  • Update of 18 February 2019 on Article 23 OECD MC, m.no. 20

Julien, Rita, 2018, Updates on case law and other recent developments regarding the OECD Model, in Klaus Vogel on Double Taxation Conventions - Online Commentary, Eds. Reimer / Rust, The Netherlands: Wolters Kluwer Law & Business.

  • Update of 14 June 2018 on Article 23 OECD MC, m.no. 14. 

  • Update of 14 June 2018 on Article 4 OECD MC, m.no. 92.

  • Update of 15 July 2018 on Article 23 OECD MC, m.no. 58.

  • Update of 27 April 2018 on Preface to Articles 10 to 12 OECD MC, m.no. 29.

  • Update of 31 July 2018 on Article 23 OECD MC, m.no. 15.

  • Update of 14 November 2018 on Article 23 OECD MC, m. no. 44

  • Update of 15 November 2018 on Article 23 OECD MC, m. no. 71

Julien, Rita, 2017, Updates on case law and other recent developments regarding the OECD Model, in Klaus Vogel on Double Taxation Conventions - Online Commentary, Eds. Reimer / Rust, The Netherlands: Wolters Kluwer Law & Business.

  • Update of 02 December 2017 on Article 1 OECD MC, m.no. 90.

  • Update of 02 December 2017 on Preface to Articles 10 to 12 OECD MC, m.no. 94.

  • Update of 05 May 2017 on Preface to Articles 10 to 12 OECD MC, m.no. 119.

  • Update of 09 June 2017 on Preface to Articles 10 to 12 OECD MC, m.no. 51.

  • Update of 12 April 2017 on Article 23 OECD MC, m.no. 10.

  • Update of 12 April 2017 on Article 23 OECD MC, m.no. 4.

  • Update of 12 April 2017 on Preface to Articles 10 to 12 OECD MC, m.no. 102.

  • Update of 16 January 2017 on Article 23 OECD MC, m.no. 70.

  • Update of 17 July 2017 on Article 23 OECD MC, m.no. 69.

  • Update of 26 December 2017 on Article 5 OECD MC, m.no. 36.

  • Update of 26 December 2017 on Preface to Articles 10 to 12 OECD MC, m.no. 141.

  • Update of 26 May 2017 on Preface to Articles 10 to 12 OECD MC, m.no. 41.

  • Update of 26 May 2017 on Preface to Articles 10 to 12 OECD MC, m.no. 48.

Julien, Rita, 2016, Updates on case law and other recent developments regarding the OECD Model, in Klaus Vogel on Double Taxation Conventions - Online Commentary, Eds. Reimer / Rust, The Netherlands: Wolters Kluwer Law & Business.

  • Update of 01 August 2016 on Article 23 OECD MC, m.no. 99.

  • Update of 06 October 2016 on Article 23 OECD MC, m.no. 4.

  • Update of 06 September 2016 on Article 23 OECD MC, m.no. 70.

  • Update of 06 September 2016 on Article 23 OECD MC, m.no. 99.

  • Update of 07 December 2016 on Article 23 OECD MC, m.no. 58.

  • Update of 08 February 2016 on Article 23 OECD MC, m.no. 4 fn 1.

  • Update of 08 February 2016 on Article 23 OECD MC, m.no. 70.

  • Update of 11 October 2016 on Article 10 OECD MC, m.no. 158.

  • Update of 14 November 2016 on Article 23 OECD MC, m.no. 55.

  • Update of 20 April 2016 on Article 23 OECD MC, m.no. 47.

  • Update of 20 September 2016 on Preface to Articles 10 to 12 OECD MC, m.no. 51.

  • Update of 23 July 2016 on Article 23 OECD MC, m.no. 55.


Julien, Rita, 2015, Updates on case law and other recent developments regarding the OECD Model, in Klaus Vogel on Double Taxation Conventions - Online Commentary, Eds. Reimer / Rust, The Netherlands: Wolters Kluwer Law & Business.

  • Update of 11 December 2015 on Article 1 OECD MC, m.no. 90.

  • Update of 11 December 2015 on Article 1 OECD MC, m.no. 90 fn 224.

  • Update of 11 December 2015 on Article 23 OECD MC, m.no. 65 fn 177.