Publikationen
Prof. Dr. Alexander Rust, LL.M.
I. Articles in English
The European Experience with a Wealth Tax: A Comparative Discussion, 23 Tax Law Review, 613-690 (co-author with Moris Lehner et al.).
Situs Principle versus Permanent Establishment Principle in International Tax Law, 2002 BIFD 15-18.
Avoidance of Double Non-Taxation in Germany, in AVOIDANCE OF DOUBLE NON-TAXATION (Michael Lang ed., 2003, Vienna), pp. 109-135.
The New Approach to Qualification Conflicts has its Limits, 2003 BIFD 45-50.
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).
National Report (Germany), in MULTILINGUAL TEXTS AND INTERPRETATION OF TAX TREATIES AND EC-LAW (Guglielmo Maisto ed., 2005, Amsterdam), pp. 221-243.
ECJ Recent Developments in Direct Taxation, in DIRECT TAXATION: RECENT ECJ DEVELOPMENTS (Michael Lang/Josef Schuch/Claus Staringer ed., 2005, Vienna), pp. 175-201.
National Report (Germany), in TAX TREATIES AND DOMESTIC LAW (Guglielmo Maisto ed., 2006, Amsterdam), pp. 233-243.
National Report (Germany), in COURTS AND TAX TREATY LAW (Guglielmo Maisto ed., 2007, Amsterdam), pp. 257-276.
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).
CFC Legislation and EC Law, 2008 Intertax 492-501.
Comment on the judgment of Finanzgericht Berlin-Brandenburg of July 8th, 2008, 2008 Highlights & Insights 67-69.
Comment on the preliminary ruling in re Gaz de France, Finanzgericht Köln of May 23rd, 2008, 2008 Highlights & Insights 74-75.
Residence under inheritance tax, in RESIDENCE OF INDIVIDUALS UNDER TAX TREATIES AND EC LAW (Guglielmo Maisto ed., 2010, Amsterdam) pp. 85-103.
National Report (Germany), in RESIDENCE OF INDIVIDUALS UNDER TAX TREATIES AND EC LAW (Guglielmo Maisto ed., 2010, Amsterdam) pp. 361-396.
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.
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.
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.
Double Taxation, in: DOUBLE TAXATION WITHIN THE EUROPEAN UNION (Alexander Rust ed., 2011, Alphen aan den Rijn) pp. 1-15.
“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.
The new Commission Proposal on Double Non-Taxation, (2012) 3 Highlights & Insights 7-9.
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.
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.
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.
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.
Limitation on Benefits Articles in Income Tax Treaties: the Current State of Play, (2013) Intertax (co-author with Daniel Gutmann et. al.) 395-404.
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.
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.
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.
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.
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.
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.
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.
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.
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.
How Final are Arbitration Decisions?, in Internatonal Arbitration In Tax Matters (Michael Lang/Jeffrey Owens eds., 2016, Amsterdam), 377-386.
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.
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.
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.
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.
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.
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.
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.
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.
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.
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.
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.
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.
Is a soccer referee a sportsperson? Do all the activities of a company organizing concerts fall within the ambit of Article 17, in Lang | Rust | Owens | Pistone | Schuch | Staringer | Storck | Essers | Kemmeren | Öner | Smit (eds.), Tax Treaty Case Law around the Globe 2019, Linde, 2020, 295-304.
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.
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.
National Report Germany: The "X-Gmbh" Case, in CJEU: Recent Developments in Direct Taxation 2021 (Georg Kofler/Michael Lang/Pasquale Pistone/Alexander Rust/Josef Schuch/Karoline Spies/Claus Staringer/Alfred Storck eds.), Linde Verlag Wien, 2022, 43-48.
Method Article and Unilateral Measures to Avoid Double Taxation, in Exemption Method and Credit Method ((Georg Kofler/Michael Lang/Pasquale Pistone/Alexander Rust/Josef Schuch/Karoline Spies/Claus Staringer eds.), IBFD Amsterdam, 2022, 3-20.
II. Articles in German
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.
Non-Discrimination and Group Consolidation, 2003 Internationales Steuerrecht 658-661.
Exit Taxes and EC-Law, 2004 Europäisches Wirtschaft- und Steuerrecht 207-217 (co-author with Ekkehart Reimer and Roland Ismer).
Non-Discrimination in International Tax Law, 2004 Internationales Steuerrecht 391-396.
Coherence as a Justification for Restrictions of the EC-Freedoms, 2004 Europäisches Wirtschafts- und Steuerrecht 450-454.
Cross Border Group Consolidation, 2005 Internationales Steuerrecht 27-28.
Treaty Override in German International Tax Law, 2005 Internationales Steuerrecht 843-849 (co-author with Ekkehart Reimer).
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.
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.
Domestic law in violation of EC-law, 2009 Internationales Steuerrecht 382-286.
Requirements for dividend taxation in conformity with EC-law, 2009 Deutsches Steuerrecht 2568-2577.
Comments on the Judgment of the Bundesfinanzhof I R 73/10, 2012 Internationale Steuer-Rundschau 44-47 (co-author with Martina Tippelhofer).
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.
Principles of Equality and Non-discrimination, in: INTERNATIONAL TAX LAW (Markus Achatz, DStJG, Köln, 2013), pp. 71-85.
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.
Interview concerning my Inaugural Lecture, 2014 BFG Journal 434-435.
OECD Measures on Hybrid Mismatch Arrangements and their compatibility with EU law in: Grundfragen des Europäischen Steuerrechts (Wolfgang Schön, 2015) 89-108.
German Constitutional Court rules on Constitutionality of Treaty Overrides, 2016 SWI 144-150 (coauthor with Georg Kofler).
The Framework of International Economic Law. In: Steuerrecht und Wirtschaftspolitik (Hrsg. Sieker, DStJG, Köln: Otto Schmidt), 119-133.
Dual resident companies in International Tax Law, 2017 SWI 647-653.
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.
Fundamental rights and tax law, Gutachten für den Zwanzigsten Österreichischen Juristentag (co-author with Daniel W. Blum, Wien 2018), pp. 1-89.
Time and Double Taxation Conventions, Festschrift fuer Moris Lehner (Roland Ismer, Ekkehart Reimer, Alexander Rust, Christian Waldhoff eds., Köln 2019) pp.47 - 58.
Mixed Activities under Double Taxation Conventions, Festschrift für Jürgen Lüdicke (Dietmar Gosch, Arne Schnitger, Wolfgang Schön eds., München 2019), pp. 541-552.
Australian Backpacker Tax Violates the Non-Discrimination Principle, SWI 2020, 10. www.swi.at
III. Books
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).
Compatibility of CFC-Rules with European and Tax Treaty Law, 2007, Munich, 275 pages (dissertation).
Grundrechtsschutz im Steuerrecht, Gutachten zum 20. Österreichischen Juristentag 2018 Steuerrecht (with Daniel Blum). Band IV/1. Wien: Manz'Sche Verlags- und Universitätsbuchhandlung, 2018.
IV. Comments
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.
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.
Tax Law, Hans Wolfgang Arndt, 2002 Jura 144.
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).
Profit Attribution to Permanent Establishments; Allocation of Assets in Tax Treaty Law, Clemens Nowotny, 2004 Internationales Steuerrecht 14 III-IV.
Conference Proceedings „ECJ-Jurisprudence – Quo vadis?“, 2005 Internationales Steuerrecht 6 IV-V.
V. (Co-) Editorships
Double Taxation within the European Union (Alexander Rust ed., 2011, Alphen aan den Rijn) 233 pages.
Exchange of Information and Tax Law (Alexander Rust/Eric Fort ed., 2012, Alphen aan den Rijn) 249 pages.
State aid and tax law (Alexander Rust/Claire Micheau ed., 2013, Alphen aan den Rijn) 206 pages.
Tax Treaty Case Law around the Globe 2014 (Kemmeren/Smit/Essers/Lang/Owens/Pistone/Rust/Schuch/Staringer/Storck ed., 2015, Vienna) 401 pages.
Einführung in das Steuerrecht (Lang/Rust/Schuch/Staringer ed., 14th edition 2014, Vienna) 216 pages.
Klaus Vogel on Double Taxation Conventions (Ekkehart Reimer/Alexander Rust ed., 2015, Alphen aan den Rijn), 2079 pages.
Tax Treaty Case Law around the Globe 2016, (Lang/Rust/Owens/Pistone/Schuch/Staringer/Storck/Essers/Kemeren/Smit (eds.), 2016, Vienna) 2016.
Direct Taxation: Recent ECJ Developments 2016 (Lang/Pistone/Rust/Schuch/Staringer/Storck (eds.), 2016, Vienna) forthcoming.
Die Anti-Tax-Avoidance-Richtlinie, Schriftreihe zum Unternehmenssteuerrecht Band 5, (Lang/Rust/Schuch/Staringer, eds.), Linde: Wien, 2017.
Hybrid-Finanzierung in Bilanz- und Steuerrecht, (Bertl/Eberhartinger/Egger/Hirschler/Kalss/Lang/Nowotny/Riegler/Rust/Schuch/Staringer Hrsg.), Linde: Wien, 2017.
Einführung in das Steuerrecht, (Lang/Rust/Schuch/Staringer) ,17. Auflage, Facultas 2017.
The UN Model Convention and its Relevance for the Global Tax Treaty Network, (Lang/Pistone/Rust/Schuch/Staringer, eds.), IBFD, 2017.
CJEU - Recent Developments in Direct Taxation 2016, (Lang/Pistone/Rust/Schuch/Staringer/Storck ed.), Linde Verlag: Wien, 2017.
CJEU - Recent Developments in Added Tax 2016, (Lang/Pistone/Rust/Schuch/Staringer/Donato ed.), Linde Verlag: Wien, 2017.
The Impact of Bilateral Investment Treaties on Taxation, (Lang/Owens/Pistone/Rust/Schuch/Staringer ed.), IBFD: Wien, 2017.
The OECD Multilateral Instrument for Tax Treaties Analysis and Effects (Lang/Pistone/Rust/Schuch/Staringer ed.), Kluwer Law International, 2018.
Tax Treaty Case Law Around the Globe 2017 (Lang/Rust/Owens/Pistone/Schuch/Staringer/Storck/Essers/Kemmeren/Smit ed.), Linde/IBFD, 2018.
Improving Tax compliance in a Globlized World, (Evans/Lang/Pistone/Rust/Schuch/Staringer ed.) Vol 09, IBFD: Wien, 2018.
CJEU - Recent Developments in Direct Taxation 2017 (Lang/Pistone/Rust/Schuch/Staringer/Storck ed.), Linde Verlag: Wien, 2018.
CJEU - Recent Developments in Value Added Tax 2017 (Lang/Pillet/Pistone/Rust/Schuch/Staringer), Linde Verlag: Wien, 2018.
Wertmaßstäbe, Wiener Bilanzrechtstage 2018 (Bertl/Eberhartinger/Egger/Hirschler/Kalss/Lang/Nowotny/Riegler/Rust/Schuch/Staringer) Linde 2018 .
Tax Treaty Entitlement (Lang/Pistone/Rust/Schuch/Staringer) WU-IBFD series vol.11, IBFD 2019.
Einführung in das Steuerrecht (Lang/Rust/Schuch/Staringer) 18. Auflage, facultas 2019.
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)
CJEU - Recent Developments in Direct Taxation 2018 (Lang/Pistone/Rust/Schuch/Staringer/Storck) Linde 2019.
CJEU-Recent Developments in Value Added Tax 2018 (Lang/Pillet/Pistone/Rust/Schuch/Staringer) Linde 2019.
Implementing Key BEPS Actions: Where Do We Stand? (Lang/Owens/Pistone/Rust/Schuch/Staringer) IBFD 2019.
Organe von Unternehmen in Recht und Rechnungswesen (Bertl/Eberhartinger/Egger/Hirschler/Kalss/Lang/Novotny-Farkas/Nowotny/Riegler/Rust/Schuch/Staringer) Linde 2019.
Territorialität und Personalität, FESTSCHRIFT FÜR MORIS LEHNER (Roland Ismer, Ekkehart Reimer, Alexander Rust, Christian Waldhoff eds., Munich, 2019), 554 pages.
Klaus Vogel on Double Taxation Conventions (Ekkehart Reimer/Alexander Rust eds., 4th edition 2015, 5th ed. 2020 forthcoming, Alphen aan der Rijn), 2079 pages.
Tax Treaty Arbitration (Lang/Owens/Pistone/Rust/Schuch/Staringer/Storck), IBFD 2020.
CJEU, Recent Developments in Direct Taxation 2019 (Lang/Pistone/Rust/Schuch/Staringer/Storck), Linde 2020.
Tax Treaty Case Law around the Globe 2019 (Kemmeren/Essers/Smit/Öner/Lang/Owens/Pistone/Rust/Schuch/Staringer/Storck), Linde 2020.
Introduction to European Tax Law on Direct Taxation (Lang/Pistone/Schuch/Staringer/Kofler/Spies), Linde 2020.
Tax Treaties and Procedural Law (Kofler/Lang/Pistone/Schuch/Spies/Staringer), IBFD 2020.
Controlled Foreign Company Legislation (Kofler/Krever/Lang/Owens/PistoneSchuch/Spies/Staringer), IBFD 2020.
CJEU - Recent Developments in Value Added Tax 2019 (gemeinsam mit Kofler/Lang/Pistone/Schuch/Spies/Staringer/Pillet) Linde 2020.
Einführung in das Steuerrecht, 19. Auflage (gemeinsam mit Kofler/Lang/Schuch/Spies/Staringer), facultas 2020.
Taxes Covered under Article 2 of the OECD Model (Kofler/Lang/Pistone/Schuch/Spies/Staringer), IBFD 2021.
Tax Treaty Case Law around the Globe 2020 (gemeinsam mit Kemmeren/Essers/Smit/Öner/Lang/Owens/Pistone/Schuch/Staringer/Storck/Kofler/Spies), IBFD/Linde 2021.
CJEU - Recent Developments in Direct Taxation 2020 (gemeinsam mit Lang/Pistone/Schuch/Spies/Staringer/Storck) Linde 2021.
The Implementation and Lasting Effects of the Multilateral Instrument (gemeinsammit Kofler/Lang/Owens/Pistone/Schuch/Spies/Staringer) IBFD 2021.
Tax Treaty Case Law around the Globe 2021 (gemeinsam mit Kofler/Lang/Owens/Pistone/Schuch/Spies/Staringer/Storck/Essers/ Kemmeren/Öner/Smit), IBFD/Linde 2022.
CJEU - Recent Developments in Direct Taxation 2021 (gemeinsam mit Kofler/Lang/Pistone/Schuch/Spies/Staringer/Storck) Linde 2022.
Exemption Method and Credit Method (gemeinsam mit Kofler/Lang/Pistone/Schuch/Spies/Staringer) IBFD 2022.
Niedrigverzinsung im Bilanz-und Steuerrecht (gemeinsam mit Aschauer/Bertl/Eberhartinger/Eckert/Egger/Hirschler/Hummel/Kalss/Kofler/Lang/Novotny-Farkas/Nowotny/Petutschnig/Riegler/Schuch/Spies/Staringer) Linde 2022.
CJEU - Recent Developments in Value Added Tax 2021 (gemeinsam mit Kofler/Lang/Pistone/Schuch/Spies/Staringer/Kuniga) Linde 2023.