Tax Policy Group

Commentary on Art. 21 (Other Income), Commentary on Art. 24 (Non-Discrimination)
Rust, A., 2021, Commentary on Double Taxation Conventions. Ismer (ed.). Alphen aan den Rijn: Wolters Kluwer Law & Business, p. 2031
Publication: Chapter in book/Conference proceeding › Contribution to legal commentary
Einführung in das Steuerrecht
Kofler, G. (Editor), Lang, M. (Editor), Rust, A. (Editor), Schuch, J. (Editor), Staringer, C. (Editor) & Spies, K. (Editor), 2021, 20. ed. Wien: Facultas Verlags- und Buchhandels AG. 216 p. (Manual).
Publication: Book/Editorship/Report › Edited book (editorship)
Tax Treaty Case Law around the Globe 2020
Kemmeren, E., Essers, P., Smit, D., Öner, C., Lang, M., Owens, J., Pistone, P., Rust, A., Schuch, J., Staringer, C., Storck, A., Kofler, G. & Spies, K., 2021, Wien: Linde Verlag. 402 p. (Series on International Tax Law, Vol. 126).
Publication: Book/Editorship/Report › Edited book (editorship)

Implementation of the MLI
Rust, A. (PI - Project head)
1/02/21 → 31/05/25
Project: Research funding

Tax Treaty Application Beyond the Scope of Art 2 OECD Model Convention1982 and 2017 (Non-Discrimination, Mutual Agreement, Mutual Assistance)
Rust, A. (Contributor), Capristano Cardoso, G. (Contributor) & Luo, X. (Contributor)
15 Jun 2020
Activity: Talk or presentation › Science to science
Loans at arm’s length
Alexander Rust (Speaker)
15 May 2020 → 16 May 2020
Activity: Talk or presentation › Science to science
The new Art 3(2) OECD Model Tax Convention
Alexander Rust (Speaker)
18 Dec 2019
Activity: Talk or presentation › Science to science

Collaborations and top research areas from the last five years