Institute for Austrian
and International Tax Law Open main menu
[Translate to English:] Ansicht Campus WU

Lectures

Prof. Dr. Daniel W. Blum, BSc.

I. Lectures/Seminars/Visiting Professorships

  1. Die Firmenwertabschreibung beim Erwerb von Beteiligungen, 2. Wiener Symposium zum Unternehmenssteuerrecht: Aktuelle Fragen des Unternehmenskaufs, 9.1.2012, WU Wien.

  2. Unternehmensgewinne in den österreichischen DBA (Art 5, 6, 7, 8 und 9 OECD-MA), 19. Wiener Symposion zum Internationalen Steuerrecht - Die österreichische DBA-Politik - Das "österreichische Musterabkommen", 22.6.2012, Wien.

  3. Lang / Blum, Interpretation and Application of Double Tax Treaties; Rule of Interpretation of Art 3 (2) OECD Model Convention; Relevance of the OECD Model Commentary and its Modifications in Practice (gemeinsam mit Univ.-Prof. Michael Lang), CEE Vienna International Tax Law Summer School 2012, 16.7.2012.

  4. Business Income, "Practical Problems of the Application of the Tax Treaty between Austria and Poland", Joint Conference of IFA Poland and IFA Austria, 7.-8. September 2012, Cracow.

  5. Beneficial Ownership in Tax Treaty Law - OECD Developments (gemeinsam mit Daniel Fuentes); Crowe Horwath Tax Academy - Tax Treaties, Senior Level Course, 20.10.2012, Vienna.

  6. Beneficial Ownership in Tax Treaty Law - Recent Court Cases (gemeinsam mit Daniel Fuentes); Crowe Horwath Tax Academy - Tax Treaties, Senior Level Course, 20.10.2012, Vienna.

  7. Die Besteuerung derivativer Finanzinstrumente (gemeinsam mit WP/StB Mag. Alexander Cserny), Alles, was "Recht" ist - Aktuelle Entwicklungen im Unternehmenssteuerrecht, 3.12.2012, KPMG Wien.

  8. Dividendenstripping im Konzern, 3. Wiener Symposium zum Unternehmenssteuerrecht: Dividenden im Konzern, 13.3.2013, WU Wien.

  9. Lang/Blum, Interpretation and Application of Double Tax Treaties; Rule of Interpretation of Art 3 (2) OECD Model Convention / UN Model Convention; Relevance of the OECD Model Commentary and its Modifications in Practice, Academy of Public Finance - Tax Treaties Level I, 24.6.2013, Vienna.

  10. Distributive rules relevant for companies (Art. 7 OECD Model Convention), independent personal services (formerly Art. 14 OECD Model Convention and Art 14 UN Model Convention) and shipping, inland waterways transport and air transport (Art. 8 OECD/UN Model Convention); allocation of taxation rights; the concept of permanent establishment (Art. 5 OECD/UN Model Convention), Academy of Public Finance - Tax Treaties Level I, 25.6.2013, Vienna.

  11. Lang/Blum, Interpretation and Application of Double Tax Treaties; Rule of Interpretation of Art 3 (2) OECD Model Convention; Relevance of the OECD Model Commentary and its Modifications in Practice, CEE Vienna International Tax Law Summer School 2013, 15.7.2013.

  12. Die "Schumacker"-Situation im Drei-Staaten-Sachverhalt: VwGH 25.9.2012 2008/13/0201, Max-Planck-Institut für Steuerrecht und Öffentliche Finanzen, 26.9.2013, München.

  13. EU Infringement proceedings in the field of direct taxation: Evolution, effectiveness and implications - Comment, 2nd Max Planck European Postdoctoral Conference on Tax Law, November 25 and 26 2013, Munich.

  14. Taxation of Profits and Permanent Establishments, Henkel Global Tax Campus, 6. 5. 2014, WU Wien.

  15. Das neue Fondbesteuerungsregime im Lichte völker- und unionsrechtlicher Anforderungen (gemeinsam mit Erik Pinetz), Steuerrechtstag 2014, Karl-Franzens Universität Graz, 16.5.2014.

  16. Recent Case Law on Interpretation of Tax Treaties, Relation between Domestic Law and Tax Treaty Law, Art. 3 para. 2 OECD model convention (gemeinsam mit Prof. Michael Lang und Alexander Zeiler, LLM), EURASIA Tax Treaty Course - Level II, June 23rd 2014, Vienna.

  17. Alternative Investmentfonds Manager Gesetz - Fondsbesteuerung nach dem AIFMG (gemeinsam mit WP/StB Dr. Stefan Haslinger und Erik Pinetz, LLM, MSc.) Alles was "Recht" ist - Aktuelle Entwicklungen im Unternehmenssteuerrecht, 17.11.2014, KPMG Wien

  18. The PE-Concept in the light of BEPS – Nexus redefined”, Joint Seminar 2015 “Fair Share of Tax Burdens of Highly Digitalized Transactions”,Meiji Gakuin University Tokyo, Japan, January 15, 2015.

  19. Die Firmenwertabschreibung in der Gruppe: System-Element oder Beihilfe?, 5. Wiener Symposion zum Unternehmenssteuerrecht, „10 Jahre nach der Steuerreform 2005: Wo steht das österreichische Unternehmenssteuerrecht?“, Wirtschaftsuniversität Wien, 21. Jänner 2015.

  20. Taxation of Business Profits and Permanent Establishments, Henkel Global Tax Campus, 28.4.2015, Vienna.

  21. Limitation on Benefits: Application to Investment Funds, 22nd Viennese Symposium on International Tax Law, “Base Erosion and Profit Shifting (BEPS): The Proposals to Revise the OECD Model Convention” (gemeinsam mit Erik Pinetz), WU Vienna, June 19,2015.

  22. Recent Case Law on the Interpretation of Tax Treaties: Relation between Domestic Law and Tax Treaty Law, Art 3 par 2 OECD Model Convention (with Michael Lang), The Practice of Double Tax Treaties in Case Studies – Senior level course, Akademie der Wirtschaftstreuhänder, Vienna, June 25th 2015.

  23. Lang/Blum, Interpretation and Application of Double Tax Treaties; Rule of Interpretation of Art 3 (2) OECD Model Convention; Relevance of the OECD Model Commentary and its Modifications in Practice, CEE Vienna International Tax Law Summer School 2015, 13.7.2015.

  24. The Taxation of Non-Residents: Concepts and Limitations, Dean Rusk International Law Center at the University of Georgia School of Law, Athens (GA), September 16 2015, USA.

  25. The Taxation of Non-Residents: Concepts and Limitations, Frederic G. Levin College of Law, University of Florida, Gainesville (FL), September 21 2015, USA.

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