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Publications

Prof. Dr. Alexander Rust, LL.M.

I. Articles in English

  1. The European Experience with a Wealth Tax: A Comparative Discussion, 23 Tax Law Review, 613-690 (co-author with Moris Lehner et al.).

  2. Situs Principle versus Permanent Establishment Principle in International Tax Law, 2002 BIFD 15-18.

  3. Avoidance of Double Non-Taxation in Germany, in AVOIDANCE OF DOUBLE NON-TAXATION (Michael Lang ed., 2003, Vienna), pp. 109-135.

  4. The New Approach to Qualification Conflicts has its Limits, 2003 BIFD 45-50.

  5. CFC Legislation, Tax Treaties and EC Law in Germany, in CFC LEGISLATION, TAX TREATIES AND EC LAW (Michael Lang ed., 2004, Vienna), pp. 255-279; (also published as CFC Legislation, Tax Treaties and EC Law, in 8 EUCOTAX SERIES ON EUROPEAN TAXATION (Michael Lang ed., 2004, Amsterdam),  pp. 255-279).

  6. National Report (Germany), in MULTILINGUAL TEXTS AND INTERPRETATION OF TAX TREATIES AND EC-LAW (Guglielmo Maisto ed., 2005, Amsterdam), pp. 221-243.

  7. ECJ Recent Developments in Direct Taxation, in DIRECT TAXATION: RECENT ECJ DEVELOPMENTS (Michael Lang/Josef Schuch/Claus Staringer ed., 2005, Vienna), pp. 175-201.

  8. National Report (Germany), in TAX TREATIES AND DOMESTIC LAW (Guglielmo Maisto ed., 2006, Amsterdam), pp. 233-243.

  9. National Report (Germany), in COURTS AND TAX TREATY LAW (Guglielmo Maisto ed., 2007, Amsterdam), pp. 257-276.

  10. Art. 21 OECD-MC, in SOURCE VS RESIDENCE: PROBLEMS ARISING FROM THE ALLOCATION OF TAXING RIGHTS IN TAX TREATY LAW AND POSSIBLE ALTERNATIVES (Lang/Pistone/Schuch/Staringer ed., 2008, Amsterdam) pp. 327-345; (also published as Art. 21 OECD-MC, in SOURCE VS RESIDENCE: PROBLEMS ARISING FROM THE ALLOCATION OF TAXING RIGHTS IN TAX TREATY LAW AND POSSIBLE ALTERNATIVES (Lang/Pistone/Schuch/Staringer ed., 2008, New Delhi) pp. 359-379).

  11. CFC Legislation and EC Law, 2008 Intertax 492-501.

  12. Comment on the judgment of Finanzgericht Berlin-Brandenburg of July 8th, 2008, 2008 Highlights & Insights 67-69.

  13. Comment on the preliminary ruling in re Gaz de France, Finanzgericht Köln of May 23rd, 2008, 2008 Highlights & Insights 74-75.

  14. Residence under inheritance tax, in RESIDENCE OF INDIVIDUALS UNDER TAX TREATIES AND EC LAW (Guglielmo Maisto ed., 2010, Amsterdam) pp. 85-103.

  15. National Report (Germany), in RESIDENCE OF INDIVIDUALS UNDER TAX TREATIES AND EC LAW (Guglielmo Maisto ed., 2010, Amsterdam) pp. 361-396.

  16. International Tax Neutrality and Non-discrimination – A Legal Perspective, in: TAX TREATIES: BUILDING BRIDGES BETWEEN LAW AND ECONOMICS (Lang/Pistone/Schuch/Staringer/Storck/Zagler ed., 2010, Vienna) pp. 629-649.

  17. Comment on Professor van Thiel’s Contribution, in: TAX EVASION AND TAX AVOIDANCE (Georg Kofler/Ruth Mason/Servaas van Thiel ed., 2011, Vienna) pp. 69-76.

  18. How European Law Could Solve Double Taxation, in: DOUBLE TAXATION WITHIN THE EUROPEAN UNION (Alexander Rust ed., 2011, Alphen aan den Rijn) pp. 137-155.

  19. Double Taxation, in: DOUBLE TAXATION WITHIN THE EUROPEAN UNION (Alexander Rust ed., 2011, Alphen aan den Rijn) pp. 1-15.

  20. “Business” and “Business Profits”, in: THE MEANING OF “ENTERPRISE”, “BUSINESS” AND “BUSINESS PROFITS” UNDER TAX TREATIES AND EU TAX LAW (Guglielmo Maisto ed., 2011, Amsterdam) pp. 85-106.

  21. The new Commission Proposal on Double Non-Taxation, (2012) 3 Highlights & Insights 7-9.

  22. Data Protection as a Fundamental Right, in: EXCHANGE OF INFORMATION AND TAX LAW (Alexander Rust/Eric Fort ed., 2012, Alphen aan den Rijn) pp. 177-196.

  23. The Concept of State Aid - An Introduction, in: STATE AID AND TAX LAW (Alexander Rust/Claire Micheau ed., 2013, Alphen aan den Rijn) pp. 1-12.

  24. Luxembourg National Report – Exchange of information, in: IFA CAHIER 2013 (Xavier Oberson ed., co-author with Eric Fort and Rüdiger Jung, 2013, Rotterdam) pp. 473-494.

  25. Interpretation of the term “Business Income” under an Income Tax Treaty and Cross-border group consolidation, in: TAX TREATY CASE LAW AROUND THE GLOBE 2012, (Eric Kemmeren et al. eds., 2013, Vienna) pp. 93-101 and pp. 357-363.

  26. Limitation on Benefits Articles in Income Tax Treaties: the Current State of Play, (2013) Intertax (co-author with Daniel Gutmann et. al.) 395-404.

  27. Capital Gains and Qualification Conflicts under Article 23 OECD MC, in: TAXATION OF COMPANIES ON CAPITAL GAINS ON SHARES (Guglielmo Maisto ed., 2013, Amsterdam) pp. 87-119.

  28. Interpreting the 183-day rule and Pensions vs. Business Income, in: TAX TREATY CASE LAW AROUND THE GLOBE 2013, (Michael Lang et al. eds., 2014, Vienna) pp. 269-283.

  29. To Tax or Not to Tax: Reflections on the Case Law of the EFTA Court, in: The EEA and the EFTA COURT – Decentred Integration, 2015, (EFTA Court ed., 2014, Oxford) pp. 459 – 471.

  30. US S Corporation and Income Allocation under Germany-United States Tax Treaty and Hidden Profit Distributions under the German-Netherlands Tax Treaty and Transfer Pricing, in: Tax Treaty Case Law around the Globe 2013, (Michael Lang et al. eds., 2015, Vienna) pp. 79-84 and 135-140.

  31. Commentary on the Introduction, Art. 1 (Persons Covered), Art. 3(2) (Interpretation), Art. 21 (Other Income, Art. 23 OECD MC (Methods for the Elimination of Double Taxation) and Art. 24 OECD-MC (Non-Discrimination), in: Klaus Vogel on Double Taxation Conventions (Ekkehart Reimer/Alexander Rust eds., 4th ed. 2015, Alphen aan den Rijn) pp. 1-141, 180-189, 206-216, 1529-1559, 1581-1734.

  32. National Report Germany, in: Direct Taxation: Recent ECJ Developments (Michael Lang/Pasquale Pistone/Alexander Rust/Josef Schuch/Claus Staringer/Alfred Storck eds., 2015, Vienna), pp. 41-50.

  33. BEPS Action 2: 2014 Deliverable Neutralising the Effects of Hybrid Mismatch Arrangements and its compatibility with the non-discrimination provisions in tax treaties and the Treaty on the Functioning of the European Union, (2015) 3 British Tax Review 308-339.

  34. Austria: Constitutional Review of Tax Treaties, in: Tax Treaty Case Law around the Globe 2015, (Michael Lang et al. eds., 2016, Vienna) pp. 95-100.

  35. Anti-Abuse Clause for Permanent Establishments situated in third countries, in Base Erosion And Profit Shifting (BEPS): The Proposals To Revise The OECD Model Convention (Lang/Pistone/Rust/Schuch/Staringer eds., coauthor with Viktoria Wöhrer, 2016, Vienna), 107-131.

  36. How Final are Arbitration Decisions?, in Internatonal Arbitration In Tax Matters (Michael Lang/Jeffrey Owens eds., 2016, Amsterdam), 377-386.

  37. Update of Introduction, Art. 1, Art. 3(2), Art. 21, Art. 23 und Art. 24, in Reimer/Rust, Klaus Vogel on Double Taxation Conventions - Online Commentary.

  38. The influence of EU Law on the Design of Domestic Tax Law for Entertainers and Sportspersons, in: Taxation of Entertainers and Sportspersons Performing Abroad (Guglielmo Maisto ed., 2016, Amsterdam) 37-52.

  39. National Report Germany: The “Hünnebeck”, “Feilen” and “Sparkasse Allgäu” cases, in Direct Taxation: Recent ECJ Developments (Michael Lang/Pasquale Pistone/Alexander Rust/Josef Schuch/Claus Staringer/Alfred Storck eds., 2016, Vienna) 61-71.

  40. Timing Issues in Case of a Termination of a Permanent Establishment and Taxing Rights for a Golden Handshake, in: Tax Treaty Case Law around the Globe 2016, (Michael Lang et al. eds., 2016, Vienna) 211-216, 219-226.

  41. National Report Germany: The "Bechtel & Bechtel" case. In: CJEU - Recent Developments in Direct Taxation 2016, (Lang/Pistone/Rust/Schuch/Staringer/Storck Hrsg., Wien: Linde Verlag.), 79-84.

  42. Independent and Dependent Personal Services, (with Benjamin Walker), in: The UN Model Convention and Its Relevance for the Global Tax Treaty Network, (Michael Lang et al. eds, 2017, Amsterdam) 71-88.

  43. Equality and Non-discrimination in European Tax Law, In: EU Tax Law and Policy in the 21st Century, (Haslehner/Kofler/Rust eds., 2017, Alphen aan den Rijn:Kluwer Law International), 51-66.

  44. Options under the Multilateral Instrument (with Alexandra Miladinovic), in The OECD Multilateral Instrument for Tax Treaties (Lang/Pistone/Rust/Schuch/Staringer eds.), 2018, Wolters Kluwer, Alphen aan den Rijn, 139-164.

  45. Germany: Consequences of a Treaty Override?. In: Tax Treaty Case Law Around the Globe 2017 (Lang/Rust/Owens/Pistone/Schuch/Staringer/Storck/Essers/Kemmeren/Smit eds.), Linde, 2018, 3-12.

  46. National Report Germany: The “X-GmbH”, “EV” and “Bechtel & Bechtel” cases, in CJEU: Recent Developments in Direct Taxation 2017 (Michael Lang/Pasquale Pistone/Alexander Rust/Josef Schuch/Claus Staringer/Alfred Storck eds.), Manz Verlag Wien, 2018, 91-106.

  47. Time and Distributive Rules in Tax Treaties, in Time and Tax (Werner Haslehner, Georg Kofler, Alexander Rust eds., co-author with Georg Kofler, 2019, Alphen aan den Rijn), 1-11.

  48. Art. 10 par 2 and Art. 11 par 2 OECD Model Convention: Direct Applicability, Refund and the Competence of Competent Authorities to Settle the Mode of Application, in Tax Treaties and Procedural Law, 26th Viennese Symposium on International Tax Law (Michael Lang/Pasquale Pistone/Alexander Rust/Josef Schuch/Claus Staringer eds., co-author with Ioana Rosca, Vienna) forthcoming.

  49. Germany: Income of a Soccer Referee; Companies organizing Concerts, in Tax Treaty Case Law around the Globe 2019 (Michael Lang et al. eds., 2019, Vienna) forthcoming.

  50. Commentary on the Introduction, Art. 1 (Persons Covered), Art. 3(2) (Interpretation), Art. 21 (Other Income, Art. 23 OECD MC (Methods for the Elimination of Double Taxation), Art. 24 OECD-MC (Non-Discrimination) and Art. 29 (Entitlement to Benefits), in Klaus Vogel on Double Taxation Conventions (Ekkehart Reimer/Alexander Rust eds., 5th ed. 2020, Alphen aan den Rijn) forthcoming.

  51. Controlled Foreign Company Rule (Articles 7 and 8 ATAD), in: Guide to the Anti-Tax Avoidance Directive (Werner Haslehner, Georg Kofler, Aikaterini Pantazatou and Alexander Rust eds., 2020, Cheltenham) forthcoming.

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II. Articles in German

  1. Commentary on Art. 24 OECD-MC (Non-Discrimination), in: ON DOUBLE TAXATION CONVENTIONS (Klaus Vogel & Moris Lehner eds., 4th ed. 2003, Munich), pp. 1795-1889.

  2. Non-Discrimination and Group Consolidation, 2003 Internationales Steuerrecht 658-661.

  3. Exit Taxes and EC-Law, 2004 Europäisches Wirtschaft- und Steuerrecht 207-217 (co-author with Ekkehart Reimer and Roland Ismer).

  4. Non-Discrimination in International Tax Law, 2004 Internationales Steuerrecht 391-396.

  5. Coherence as a Justification for Restrictions of the EC-Freedoms, 2004 Europäisches Wirtschafts- und Steuerrecht 450-454.

  6. Cross Border Group Consolidation, 2005 Internationales Steuerrecht 27-28.

  7. Treaty Override in German International Tax Law, 2005 Internationales Steuerrecht 843-849 (co-author with Ekkehart Reimer).

  8. Most-Favored-Nation Clauses in Tax Treaties, in: MOST-FAVORED-NATION TREATMENT IN TAX LAW (Axel Cordewener et al. ed., 2006, Munich), pp. 77-92.

  9. Commentary on Art. 24 OECD-MC (Non-Discrimination), in: ON DOUBLE TAXATION CONVENTIONS (Klaus Vogel & Moris Lehner eds., 5th ed. 2008, Munich), pp.1667-1750.

  10. Domestic law in violation of EC-law, 2009 Internationales Steuerrecht 382-286.

  11. Requirements for dividend taxation in conformity with EC-law, 2009 Deutsches Steuerrecht 2568-2577.

  12. Comments on the Judgment of the Bundesfinanzhof I R 73/10, 2012 Internationale Steuer-Rundschau 44-47 (co-author with Martina Tippelhofer).

  13. International Double Non-Taxation, in: THE AVOIDANCE OF DOUBLE TAXATION (Jürgen Lüdicke, Köln 2013), pp. 37-50; also published in 2013 Internationale Steuer-Rundschau 241-246.

  14. Principles of Equality and Non-discrimination, in: INTERNATIONAL TAX LAW (Markus Achatz, DStJG, Köln, 2013), pp. 71-85.

  15. Commentary on Art. 21 (Other Income) and Art. 24 OECD-MC (Non-Discrimination), in: On Double Taxation Conventions (Klaus Vogel & Moris Lehner eds., 6th ed. 2015, Munich), pp. 1915-1940 and 2147-2240.

  16. Interview concerning my Inaugural Lecture, 2014 BFG Journal 434-435.

  17. OECD Measures on Hybrid Mismatch Arrangements and their compatibility with EU law in: Grundfragen des Europäischen Steuerrechts (Wolfgang Schön, 2015) 89-108.

  18. German Constitutional Court rules on Constitutionality of Treaty Overrides, 2016 SWI 144-150 (coauthor with Georg Kofler).

  19. The Framework of International Economic Law. In: Steuerrecht und Wirtschaftspolitik (Hrsg. Sieker, DStJG, Köln: Otto Schmidt), 119-133.

  20. Dual resident companies in International Tax Law, 2017 SWI 647-653.

  21. Legal interpretation in light of EU law, in 100 Jahre Steuerrechtsprechung in Deutschland: Festschrift für den Bundesfinanzhof (Klaus Dieter Drüen, Johanna Hey & Rudolf Mellinghoff eds.), Otto Schmidt, Köln, 2018, 801-813.

  22. Fundamental rights and tax law, Gutachten für den Zwanzigsten Österreichischen Juristentag (co-author with Daniel W. Blum, Wien 2018), pp. 1-89.

  23. Time and Double Taxation Conventions, Festschrift fuer Moris Lehner (Roland Ismer, Ekkehart Reimer, Alexander Rust, Christian Waldhoff eds., Köln 2019) pp.47 - 58.

  24. Mixed Activities under Double Taxation Conventions, Festschrift für Jürgen Lüdicke (Dietmar Gosch, Arne Schnitger, Wolfgang Schön eds., München 2019), pp. 541-552.

  25. Australische Backpacker Tax verstößt gegen das abkommensrechtliche Diskriminierungsverbot, SWI 2020, 10. www.swi.at

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III. Books

  1. International Business Taxation: European Tax Law, (Euroforum ed.) 1st ed. 2004, 2nd ed. 2005, 3rd ed. 2006, 4th ed. 2007, 5th ed. 2008, 6th ed. 2010, 7th ed. 2011, 100 pages (co-author with Moris Lehner and Ekkehart Reimer).

  2. Compatibility of CFC-Rules with European and Tax Treaty Law, 2007, Munich, 275 pages (dissertation).

  3. Grundrechtsschutz im Steuerrecht, Gutachten zum 20. Österreichischen Juristentag 2018 Steuerrecht (with Daniel Blum). Band IV/1. Wien: Manz'Sche Verlags- und Universitätsbuchhandlung, 2018.

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IV. Comments

  1. Tax Consequences of Investments in Spain, Peter Lüdemann/Alvaro Echevarria/Franz Hruschka, 2000 Recht der Internationalen Wirtschaft 4 V-VI and 1999 Europäisches Wirtschafts- und Steuerrecht 10 V-VI.

  2. Tax Consequences of Investments in Ireland, Peter Lüdemann/James Bruton/Franz Hruschka, 2001 Recht der Internationalen Wirtschaft 12 IV-V and 2001 Europäisches Wirtschafts- und Steuerrecht 12 V-VI.

  3. Tax Law, Hans Wolfgang Arndt, 2002 Jura 144.

  4. Conference Proceedings: Invitational Seminar on Tax Treaty Rules Applicable to Permanent Establishments – in Memoriam of Prof. Dr. Berndt Runge, 2004 BIFD 183-189 (co-author with Annika Deitmer and Ingmar Dörr).

  5. Profit Attribution to Permanent Establishments; Allocation of Assets in Tax Treaty Law, Clemens Nowotny,  2004 Internationales Steuerrecht 14 III-IV.

  6. Conference Proceedings „ECJ-Jurisprudence  – Quo vadis?“, 2005 Internationales Steuerrecht 6 IV-V.

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V. (Co-) Editorships

  1. Double Taxation within the European Union (Alexander Rust ed., 2011, Alphen aan den Rijn) 233 pages.

  2. Exchange of Information and Tax Law (Alexander Rust/Eric Fort ed., 2012, Alphen aan den Rijn) 249 pages.

  3. State aid and tax law (Alexander Rust/Claire Micheau ed., 2013, Alphen aan den Rijn) 206 pages.

  4. Tax Treaty Case Law around the Globe 2014 (Kemmeren/Smit/Essers/Lang/Owens/Pistone/Rust/Schuch/Staringer/Storck ed., 2015, Vienna) 401 pages.

  5. Einführung in das Steuerrecht (Lang/Rust/Schuch/Staringer ed., 14th edition 2014, Vienna) 216 pages.

  6. Base Erosion and Profit Shifting (BEPS): The Proposals to Revise the OECD Model Convention (Lang/Pistone/Rust/Schuch/Staringer ed., 2016), 368 pages.

  7. Klaus Vogel on Double Taxation Conventions (Ekkehart Reimer/Alexander Rust ed., 2015, Alphen aan den Rijn), 2079 pages.

  8. Direct Taxation: Recent ECJ Developments (Lang/Pistone/Rust/Schuch/Staringer/Storck eds., 2015, Vienna), 200 pages.

  9. Tax Treaty Case Law around the Globe 2015 (with Lang/Owens/Pistone/Schuch/Staringer/Storck/Essers/Kemmeren/Smit ed, 2016), 384 pages.

  10. Tax Treaty Case Law around the Globe 2016, (Lang/Rust/Owens/Pistone/Schuch/Staringer/Storck/Essers/Kemeren/Smit (eds.), 2016, Vienna) 2016.

  11. Direct Taxation: Recent ECJ Developments 2016 (Lang/Pistone/Rust/Schuch/Staringer/Storck (eds.), 2016, Vienna) forthcoming.

  12. Die Anti-Tax-Avoidance-Richtlinie, Schriftreihe zum Unternehmenssteuerrecht Band 5, (Lang/Rust/Schuch/Staringer, eds.), Linde: Wien, 2017.

  13. Hybrid-Finanzierung in Bilanz- und Steuerrecht, (Bertl/Eberhartinger/Egger/Hirschler/Kalss/Lang/Nowotny/Riegler/Rust/Schuch/Staringer Hrsg.), Linde: Wien, 2017.

  14. Einführung in das Steuerrecht, (Lang/Rust/Schuch/Staringer) ,17. Auflage, Facultas 2017.

  15. The UN Model Convention and its Relevance for the Global Tax Treaty Network, (Lang/Pistone/Rust/Schuch/Staringer, eds.), IBFD, 2017.

  16. CJEU - Recent Developments in Direct Taxation 2016, (Lang/Pistone/Rust/Schuch/Staringer/Storck ed.), Linde Verlag: Wien, 2017.

  17. CJEU - Recent Developments in Added Tax 2016, (Lang/Pistone/Rust/Schuch/Staringer/Donato ed.), Linde Verlag: Wien, 2017.

  18. The Impact of Bilateral Investment Treaties on Taxation,  (Lang/Owens/Pistone/Rust/Schuch/Staringer ed.), IBFD: Wien, 2017.

  19. The OECD Multilateral Instrument for Tax Treaties Analysis and Effects (Lang/Pistone/Rust/Schuch/Staringer ed.), Kluwer Law International, 2018.

  20. Tax Treaty Case Law Around the Globe 2017 (Lang/Rust/Owens/Pistone/Schuch/Staringer/Storck/Essers/Kemmeren/Smit ed.), Linde/IBFD, 2018.

  21. Improving Tax compliance in a Globlized World, (Evans/Lang/Pistone/Rust/Schuch/Staringer ed.) Vol 09, IBFD: Wien, 2018.

  22. CJEU - Recent Developments in Direct Taxation 2017 (Lang/Pistone/Rust/Schuch/Staringer/Storck ed.), Linde Verlag: Wien, 2018.

  23. CJEU - Recent Developments in Value Added Tax 2017 (Lang/Pillet/Pistone/Rust/Schuch/Staringer), Linde Verlag: Wien, 2018.

  24. Wertmaßstäbe, Wiener Bilanzrechtstage 2018 (Bertl/Eberhartinger/Egger/Hirschler/Kalss/Lang/Nowotny/Riegler/Rust/Schuch/Staringer) Linde 2018 .

  25. Tax Treaty Entitlement (Lang/Pistone/Rust/Schuch/Staringer) WU-IBFD series vol.11, IBFD 2019.

  26. Einführung in das Steuerrecht (Lang/Rust/Schuch/Staringer) 18. Auflage, facultas 2019.

  27. Tax Treaty Case Law around the Globe 2018, IBFD 2019 (international) (Kemmeren/Essers/Smit/Öner/Lang/Owens/Pistone/Rust/Schuch/Staringer/Storck) Linde 2019 (Austria, Germany)

  28. CJEU - Recent Developments in Direct Taxation 2018 (Lang/Pistone/Rust/Schuch/Staringer/Storck) Linde 2019.

  29. CJEU-Recent Developments in Value Added Tax 2018 (Lang/Pillet/Pistone/Rust/Schuch/Staringer) Linde 2019.

  30. Implementing Key BEPS Actions: Where Do We Stand? (Lang/Owens/Pistone/Rust/Schuch/Staringer) IBFD 2019.

  31. Organe von Unternehmen in Recht und Rechnungswesen (Bertl/Eberhartinger/Egger/Hirschler/Kalss/Lang/Novotny-Farkas/Nowotny/Riegler/Rust/Schuch/Staringer) Linde 2019.

  32. Territorialität und Personalität, FESTSCHRIFT FÜR MORIS LEHNER (Roland Ismer, Ekkehart Reimer, Alexander Rust, Christian Waldhoff eds., Munich, 2019), 554 pages.

  33. Klaus Vogel on Double Taxation Conventions (Ekkehart Reimer/Alexander Rust eds., 4th edition 2015, 5th ed. 2020 forthcoming, Alphen aan der Rijn), 2079 pages.

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