WorldCat Identities

Rust, Alexander

Works: 95 works in 275 publications in 3 languages and 5,954 library holdings
Genres: Conference papers and proceedings  Treaties  Law commentaries  Trials, litigation, etc 
Roles: Editor, Author, Contributor, Other, edi, Creator, Publishing director, Opponent
Publication Timeline
Most widely held works by Alexander Rust
The OECD-Model-Convention and its update 2014 by Viennese Symposium on International Tax Law( )

7 editions published in 2015 in English and held by 657 WorldCat member libraries worldwide

This book analyses the changes made by the 2014 update of the OECD Model Convention and assesses their effects on international tax planning. The OECD published the 2014 Update of the OECD Model Convention in July 2014. The OECD Committee on Fiscal Affairs and its Working Parties have been working on the proposed changes to the OECD Model and the Commentary for some years. The Update in particular addresses issues regarding beneficial ownership, treatment of termination payments, changes to the exchange of information provision and questions arising in the context of emissions permits and credits. This book includes 11 chapters which analyze the changes made by the Update and assesses their effects on international tax planning. Moreover, the book offers a future outlook of the concept of permanent establishment in the context of the BEPS project
Tax teaty entitlement by Michael Lang( )

6 editions published in 2019 in English and Undetermined and held by 651 WorldCat member libraries worldwide

"The entitlement to tax treaty benefits is of pivotal importance for taxpayers in order to obtain treaty benefits. However, the application and interpretation of the respective tax treaty provisions are not always straightforward and may often raise various questions. This is all the more true now that the OECD has introduced a number of new provisions regarding the entitlement to tax treaties into its Model Convention as part of the BEPS Project."--Page four of cover
Tax treaty case law around the globe 2017 by Michael Lang( )

8 editions published in 2018 in 3 languages and held by 651 WorldCat member libraries worldwide

This book is a unique publication that gives a global overview of international tax disputes on double tax conventions, thereby filling a gap in the area of tax treaty case law. It covers the 41 most important tax treaty cases that were decided around the world in 2016. The systematic structure of each chapter allows for the easy and efficient study and comparison of the various methods adopted for applying and interpreting tax treaties in different cases.00With the continuously increasing importance of tax treaties, 'Tax Treaty Case Law around the Globe 2017' is a valuable reference tool for anyone interested in tax treaty case law. This book is of interest to tax practitioners, multinational businesses, policymakers, tax administrators, judges and academics
CJEU - recent developments in direct taxation 2016 by Recent and Pending Cases at the CJEU on Direct Taxation( )

4 editions published in 2017 in English and held by 647 WorldCat member libraries worldwide

A great number of cases pending before the Court of Justice of the European Union (CJEU) concern the fundamental freedoms and direct taxation. In particular, the number of infringement procedures brought before the CJEU by the European Commission has been increasing year on year. The CJEU is still in the driver's seat in the area of direct taxation. All judgements and pending cases, therefore, have to be carefully analyzed by academics as well as practitioners. This book discusses the most important cases in the field of direct taxation pending before or recently decided by the CJEU. Moreover, the national background of these cases is discussed and possible infringements of the fundamental freedoms and secondary EU law are analyzed. The analyses are presented by esteemed national and European tax law experts. By examining the preliminary questions, the arguments brought forward by the parties and existing CJEU case law, the authors provide insight into the possible reasoning of the Court. Moreover, this book goes to the heart of the national tax systems, exposing hidden obstacles to the fundamental freedoms. --
The impact of bilateral investment treaties on taxation by Claus Staringer( )

4 editions published in 2017 in English and Undetermined and held by 647 WorldCat member libraries worldwide

The tax aspects of bilateral investment treaties, which, in most cases, provide the investor with the unique opportunity to directly initiate an international dispute settlement process, also known as investor-state dispute settlement, are often overlooked. The increasing number of tax-related investment disputes is a clear indicator of an urgent need to identify and examine the issues emerging in this area in an academic context. The aim of this book is to provide a comprehensive analysis of the relationship between taxation and bilateral investment treaties. Twenty-one national reports from countries across the globe have been compiled in this volume. The reports, prepared for the conference "The Impact of Bilateral Investment Treaties on Taxation", which took place in Rust (Austria) from 2-4 July 2015, help bring to light tax aspects of bilateral investment treaties that have significant unexplored aspects. --
Base Erosion and Profit Shifting (BEPS) Schriftenreihe IStR Band 95 by Michael Lang( )

4 editions published between 2015 and 2016 in English and held by 643 WorldCat member libraries worldwide

CJEU--recent developments in value added tax 2016 by Michael Lang( )

3 editions published in 2017 in English and held by 639 WorldCat member libraries worldwide

"Considering the ever increasing importance of indirect taxation as a source of revenue for governments, the intensifying complexity of legal framework, and the proliferating number of countries adopting indirect taxation, it is essential to scrutinize how the law is actually applied in practice. The primary driving force in this area is, undoubtedly, the Court of Justice of the European Union. This book analyzes selected topics (e.g., abuse and anti-avoidance measures, taxable base and rates, treatment of Public Bodies, exemptions, and deductions) by examining the most prominent and recent judgments of the Court of Justice of the European Union. Experts from all over the world, not just from academia but also government representatives and tax practitioners, have provided their input and helped us compile what is an informative and worthy read for anyone dealing with indirect taxation on a professional basis."--Publisher's website and back cover
State aid and tax law by Conference on State Aid and Tax Law( Book )

14 editions published between 2012 and 2013 in English and held by 103 WorldCat member libraries worldwide

This book provides guidance on what constitutes state aid in the area of tax law. It explains the situations in which beneficial tax provisions for the taxpayer, e.g. lower tax rates for certain industries or for certain economic zones, advantageous depreciation rules, or exemptions, can be declared void by the European Commission
Double taxation within the European Union by Alexander Rust( Book )

10 editions published in 2011 in English and held by 103 WorldCat member libraries worldwide

Despite the conclusion of tax treaties and despite the enactment of several directives, double taxation continues to occur within the EU, causing severe obstacles for cross-border trade, for the provision of services and capital, and for the free movement of persons. This book collects the expert analysis and recommendations on the following issues: the reasons for the existence (and persistence) of juridical and economic double taxation; double burdens in criminal law; constitutional limits for double taxation; the Lisbon Treaty's abolition of Article 293 EC, which had required Member States to conclude tax treaties in order to abolish double taxation; whether double taxation can be avoided by the application of the four freedoms; prospects for an EU-wide multilateral tax treaty; the proposed Common Consolidated Corporate Tax Base; and use of arbitration clauses in tax treaties
Klaus Vogel on double taxation conventions by Klaus Vogel( Book )

13 editions published in 2015 in English and held by 99 WorldCat member libraries worldwide

"With this new Commentary, we honour Klaus Vogel (1930-2007) as a teacher and researcher of international tax law, but above all as the ingenious founder and main author of previous editions of this book ... As from the 4th edition, the time for exact translations of the German book has elapsed. Klaus decided to separate the English from the German version and asked us to strive for a new Commentary -- in the tradition of his previous English editions, but as an international endeavour with a higher degree of equidistance to national treaty practice and case law. A dream came true when a team of excellent scholars from six continental European jurisdictions united and began to exchange stimulating ideas and engaged in lively and intense debates ... The result is an almost entirely new book ..."--Preface
Exchange of information and bank secrecy by Alexander Rust( Book )

12 editions published in 2012 in English and held by 98 WorldCat member libraries worldwide

"Inevitably, the financial crisis of recent years has intensified scrutiny of bank secrecy. All major jurisdictions have agreed to limit their bank secrecy rules; in particular, where there are allegations of tax evasion or criminal fraud, obstacles in the way of cross-border exchange of information requests have been virtually eliminated. Yet this new 'transparency' has engendered many new legal distinctions and procedural rules in various jurisdictions which tax and legal practitioners must be knowledgeable about, and that is what this book sets out to elucidate. In 12 essays on this issue, this book analyses current bilateral and multilateral agreements on exchange of banking information, focusing particularly on the wide effect of the mutual assistance directives of the European Union"--Back cover
The OECD multilateral instrument for tax treaties : analysis and effects by Michael Lang( Book )

10 editions published in 2018 in English and German and held by 77 WorldCat member libraries worldwide

The OECD Multilateral Instrument for Tax Treaties: Analysis and Effects', as the name suggests, covers the scope, interpretation and relationship of the Multilateral Instrument (MLI) with tax treaties. The MLI for tax treaties proposed in OECD BEPS Action 15 will lead to the modification of numerous tax treaties. As tax treaties can have different wordings, terminologies and structures, a great challenge is to find a proper way to accomplish their modification without distorting the underlying framework or triggering undesirable effects. In light of these challenges, where the tax treaties are being rewritten to include the MLI, this book analyses the MLI which was signed by over seventy jurisdictions on 7 June 2017, explains its practical effects and examines possible future developments
Tax and the digital economy : challenges and proposals for reform by Werner C Haslehner( Book )

4 editions published in 2019 in English and held by 76 WorldCat member libraries worldwide

The increasingly digitalized global economy is undermining the usefulness of many traditional tax concepts. In addition to issues of double taxation and double non-taxation, important questions arise concerning the allocation of taxing rights in respect of income from cross-border digital transactions. This book analyses what changes are possible, necessary and feasible in order to forestall the unravelling of the existing international tax framework. Focusing in turn on the legal framework, specific proposals for adapting tax concepts for the digital economy, types of transactions and administrative issues such as those around data protection and digital currencies, the expert contributors discuss such challenges to taxation as the following: the pervasiveness of intangible assets; new value creation models; the ascendance of the sharing economy and digital services; virtual currencies; the importance of user participation for digital platforms; cloud computing; the impact of Big Data on tax enforcement; virtual business presence; and the influence of robotization. Throughout, the authors describe and analyse proposals made by the Organisation for Economic Co-operation and Development (OECD), the European Union (EU) and individual countries and their likely impact going forward. They also attend to the limits imposed on reform possibilities by public international law, EU law and constitutional law. It is generally acknowledged that there is a need to monitor how the digital transformation may be impacting value creation. This book is a key milestone toward developing a durable, long-term solution to the tax challenges posed by the digitalization of the economy. With its thorough scrutiny of proposals for digital services tax and virtual permanent establishments, insightful analysis of digital services and detailed description of the impact of big data on tax administration and taxpayer protection, it will quickly prove indispensable for tax practitioners and the international tax community more generally
EU tax law and policy in the 21st century by Werner C Haslehner( Book )

10 editions published in 2017 in English and held by 64 WorldCat member libraries worldwide

EU Tax Law and Policy in the 21st Century provides a thorough description of recent and impending developments in EU direct and indirect tax legislation. Major changes in EU tax law demand an analysis of not just the current state of the field but also forthcoming EU-level policy initiatives and their likely implications for taxpayers, regulators, and national legislatures alike. This book, the first in-depth commentary and analysis of such developments, offers exactly that. Twenty EU tax and policy experts examine the impact of EU Treaty provisions and recent ECJ case law on EU tax law and provide well-informed assessments of current and anticipated EU tax policy initiatives and their potential impacts
A guide to the Anti-Tax Avoidance Directive( )

6 editions published in 2020 in English and held by 61 WorldCat member libraries worldwide

This book provides a guide to the European Union's Anti-Tax Avoidance Directive (ATAD). Presenting unique insights into the ATAD's five specific anti-avoidance rules, its chapters explain the background of those rules, the Directive's interactions with relevant jurisprudence, and the challenges posed to the ATAD's interpretation and implementation in domestic law. Key features include: critical, article-by-article analysis of the ATAD; contextual information on the legislative environment in which the ATAD operates, embedding it in the wider landscape of CJEU jurisprudence; insights into the day-to-day application of the ATAD rules in practice; examples of the challenges to the interpretation and implementation of ATAD, taken from a range of EU Member States
Doppelbesteuerungsabkommen der Bundesrepublik Deutschland auf dem Gebiet der Steuern vom Einkommen und Vermögen Kommentar auf der Grundlage der Musterabkommen by Klaus Vogel( Book )

1 edition published in 2015 in German and held by 61 WorldCat member libraries worldwide

Klaus Vogel on double taxation conventions. A commentary to the OECD-, UN-, and US Model Conventions for the avoidance of double taxation of income and capital with particular reference to German treaty practice
The UN model convention and its relevance for the global tax treaty network by Claus Staringer( )

5 editions published in 2017 in English and held by 60 WorldCat member libraries worldwide

As almost every income tax treaty is based on precedents found in the OECD or UN Model Convention, the practical relevance of the two Models is undeniable. The Models and the Commentaries thereon serve not only as starting points during treaty negotiations but also as significant aids in interpretation in the sense of articles 31 and 32 of the Vienna Convention on the Law of Treaties. Although the UN Model draws strongly from the OECD Model, it pursues a different aim and deviates substantially in certain provisions.0In its 11 chapters, this book provides a detailed analysis of the deviations between the OECD and UN Models. It examines the provisions included in the Models, as well as their impact and relevance.0The book incorporates the perspectives of leading scholars and practitioners in the field of international taxation
GAARs : a key element of tax systems in the post-BEPS world( )

4 editions published in 2016 in English and held by 48 WorldCat member libraries worldwide

La 4e de couverture indique : "General anti-avoidance rules (GAARs) have been a topic of great relevance in practice as well as in academia for decades. In a post-BEPS tax world, with national legislators introducing or tightening GAARs, and with the European Union and OECD suggesting the implementation of such rules, the topic seems more important than ever. The aim of this book is to give tax policymakers, tax authorities, tax courts and tax practitioners an idea of the various understandings of and approaches towards tax avoidance in 39 countries. In order to do so, 39 national reports from countries across the globe have been compiled and are published in this volume. More than 100 experts, including the authors of the national reports, convened for a joint conference on "General Anti-Avoidance Rules (GAARs) - A Key Element of Tax Systems in the Post-BEPS Tax World?" in Rust, Austria, from 3-5 July 2014. The national reports focus on the requirements for the application of GAARs and on the legal consequences of applying a GAAR. Moreover, the relationship between GAARs and SAARs, as well as tax treaties and EU law requirements, are given much attention. A further objective of this book is to shed light on recent European developments and on alternatives to GAARs."
Landmark decisions of the ECJ in direct taxation( )

4 editions published in 2015 in English and held by 47 WorldCat member libraries worldwide

This book presents detailed summaries and analyses of landmark European Court of Justice (ECJ) decisions in direct taxation, each case a starting point for the development of a specific doctrine. The book offers a critical assessment of the strengths and weaknesses of the Court's reasoning and its path through the complex field of cross-border income taxation, particularly in the area of the compatibility of national tax legislation with the fundamental freedoms, which continues to be a driver for changes to existing tax laws
Time and tax : issues in international, EU, and constitutional law by Werner C Haslehner( Book )

7 editions published between 2018 and 2019 in English and Swedish and held by 36 WorldCat member libraries worldwide

Time and Tax: Issues in International, EU, and Constitutional Law' provides a definitive analysis of the key questions concerning the passage of time in tax treaty application. Time is a crucial dimension in the application of any law. In tax law, however, where an environment characterized by rapid change on the national, European, and international levels complicates the provision of accurate legal advice, timing is particularly sensitive. This book is the first to analyse the relationship between time and three key areas of tax: treaties, EU law, and constitutional law issues, such as legal certainty and individual rights. It provides a thorough guidance on the relevance of time when applying EU fundamental-freedom law to domestic direct tax law
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WorldCat IdentitiesRelated Identities
State aid and tax law
Double taxation within the European UnionKlaus Vogel on double taxation conventionsExchange of information and bank secrecyTax and the digital economy : challenges and proposals for reformA guide to the Anti-Tax Avoidance DirectiveLandmark decisions of the ECJ in direct taxationTime and tax : issues in international, EU, and constitutional law
English (129)

German (3)

Swedish (1)