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Prof. Josef Schuch

Prof. Josef Schuch

Prof. Josef Schuch is a member of the Department of Public Law and Tax Law and holds a chair in tax law with special emphasis on international tax law at the Institute for Austrian and International Tax Law. The research group at the Institute is jointly led by Michael Lang, Claus Staringer and Josef Schuch and consists of more than 20 researchers. Their fields of specialization are International and European Tax Law and Business Tax Law. Josef Schuch is also a member of the Academic Committee of the European Association of Tax Law Professors (EATLP). In his research, he focuses on ECJ case law and tax treaty law. Within the SFB International Tax Coordination he led a project on Tax Compliance Costs and contributed to several SFB projects.

In his current research, he focuses on legal impediments on the freedom of establishment and how they could affect locational decisions. Hereby he can draw on his research on both tax treaty law and EC tax law. The ECJ case law has set boundaries to tax rules hindering taxpayers to migrate tax capacity across borders. Josef Schuch will encourage and supervise doctoral students in their research in these areas (e.g. a doctoral thesis on cross border migration of Intellectual Property in the course of cross-border reorganizations).

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