Univ.Prof. Dr. Alexander Rust, LL.M.

Publications

Research output per year 2000 2015 2016 2017 2019 2020 2022 2023 2024 2025

• 91 Edited book (editorship)
• 84 Chapter in edited volume
• 16 Case note
• 15 Journal article
• 24 More
  • 12 Contribution to legal commentary
  • 6 Textbook
  • 3 Book (monograph)
  • 2 Contribution to conference proceedings
  • 1 Doctoral thesis

Research output per year

Research output per year

Search results

• 2025

  National Report Germany: Treaty Residence after abolition of the gift and inheritance tax

  Rust, A., 2025, (In preparation) Tax Treaty Case Law around the Globe 2024. Kemmeren, E., Essers, P., Öner, C., Kofler, G., Lang, M., Rust, A., Pistone, P., Schuch, J., Spies, K., Staringer, C. & Szudoczky, R. (eds.). Linde Verlag

  Publication: Chapter in book/Conference proceeding › Chapter in edited volume

• National Report Germany: Wardrobe and locker as a permanent establishment

  Rust, A., 2025, (In preparation) Tax Treaty Case Law around the Globe 2024. Kemmeren, E., Essers, P., Öner, C., Kofler, G., Lang, M., Rust, A., Pistone, P., Schuch, J., Spies, K., Staringer, C. & Szudoczky, R. (eds.).

  Publication: Chapter in book/Conference proceeding › Chapter in edited volume

• 2024

  Anti-Abuse Rules and Tax Treaties

  Kofler, G. (Editor), Lang, M. (Editor), Pistone, P. (Editor), Rust, A. (Editor), Schuch, J. (Editor), Spies, K. (Editor), Staringer, C. (Editor) & Szudoczky, R. (Editor), 2024, Alphen aan den Rijn: Wolters Kluwer. 292 p.

  Publication: Book/Editorship/Report › Edited book (editorship)

• Apple's Case: State aid concerning the (mis)allocation of profits to Irish PEs Opinion Statement ECJ-TF 2/2024 on the decision of the CJEU of 10 September 2024 in Joined Cases C-465/20 P, Commission v Ireland and Others

  Nogueira, J. F. P., Kofler, G., Garcia Prats, F. A., Haslehner, W., Ivanovski, A., Kemmeren, E., Lang, M., Hji Panayi, C., Raventos Calvo, S., Richelle, I. & Rust, A., Nov 2024, In: CFE Tax Advisers Europe. p. 554-563

  Publication: Scientific journal › Case note

• Besteuerung von Unternehmenszentralen in Österreich

  Rust, A., Oct 2024, Österreich und seine Headquarters Economy: Ist Österreich ein attraktiver Standort für Unternehmenszentralen?. Schmitt, J. & Nell, P. C. (eds.). 1. ed. Springer Gabler Wiesbaden, p. 65-75

  Publication: Chapter in book/Conference proceeding › Chapter in edited volume

• Business Income Versus Other Income

  Rust, A., Oct 2024, Revisiting Article 21 (Other Income) OECD Model Convention. Maisto, G. (ed.). Amsterdam: IBFD, p. 55-61 (EC and International Tax Law Series, Vol. 21).

  Publication: Chapter in book/Conference proceeding › Chapter in edited volume

• CJEU - Recent Developments in Direct Taxation 2022

  Kofler, G. (Editor), Lang, M. (Editor), Pistone, P. (Editor), Rust, A. (Editor), Schuch, J. (Editor), Spies, K. (Editor), Staringer, C. (Editor) & Szudoczky, R. (Editor), 19 Feb 2024, 1 ed. Wien: Linde Verlag. 249 p. (Series on International Tax Law, Vol. 141).

  Publication: Book/Editorship/Report › Edited book (editorship)

• CJEU - Recent Developments in Direct Taxation 2023

  Kofler, G. (Editor), Lang, M. (Editor), Pistone, P. (Editor), Rust, A. (Editor), Schuch, J. (Editor), Spies, K. (Editor), Staringer, C. (Editor) & Szudoczky, R. (Editor), 6 May 2024, Wien: Linde Verlag. 286 p. (Series on International Tax Law, Vol. 142).

  Publication: Book/Editorship/Report › Edited book (editorship)

• CJEU - Recent Developments in Value Added Tax 2022

  Kofler, G. (Editor), Lang, M. (Editor), Pistone, P. (Editor), Rust, A. (Editor), Schuch, J. (Editor), Spies, K. (Editor), Staringer, C. (Editor), Szudoczky, R. (Editor) & Kuniga, I. (Editor), Jan 2024, 1 ed. Wien: Linde Verlag. 358 p. (Series on International Tax Law, Vol. 139).

  Publication: Book/Editorship/Report › Edited book (editorship)

• CJEU - Recent Developments in Value Added Tax 2023

  Kofler, G. (Editor), Lang, M. (Editor), Pistone, P. (Editor), Rust, A. (Editor), Schuch, J. (Editor), Spies, K. (Editor), Staringer, C. (Editor), Szudoczky, R. (Editor) & Kuniga, I. (Editor), 31 Oct 2024, Wien: Linde Verlag. 338 p. (Series on International Tax Law, Vol. 144).

  Publication: Book/Editorship/Report › Edited book (editorship)

• Crypto Assets: Tax Law and Policy

  Kofler, G. (Editor), Lang, M. (Editor), Pistone, P. (Editor), Rust, A. (Editor), Schuch, J. (Editor), Spies, K. (Editor), Staringer, C. (Editor) & Szudoczky, R. (Editor), Oct 2024, Amsterdam: IBFD. 932 p. (WU - Tax Law and Policy Series, Vol. 30).

  Publication: Book/Editorship/Report › Edited book (editorship)

• Domestic GAARs and their Impact on Tax Treaties

  Rust, A. & Emanuele, V., 2024, Anti-Abuse-Rules and Tax Treaties. Kofler, G., Lang, M., Pistone, P., Rust, A., Schuch, J., Spies, K., Staringer, C. & Szudoczky, R. (eds.). Alphen aan den Rijn: Wolters Kluwer

  Publication: Chapter in book/Conference proceeding › Contribution to conference proceedings

• Germany: Finanzamt Bremen, C-431/21

  Rust, A., 2024, CJEU: Recent Developments in Direct Taxation 2022. Kofler, G., Lang, M., Pistone, P., Rust, A., Schuch, J., Spies, K., Staringer, C. & Szudoczky, R. (eds.). Wien: Linde Verlag, p. 145-150 (Series on International Tax Law, Vol. 141).

  Publication: Chapter in book/Conference proceeding › Chapter in edited volume

• Introduction to European Tax Law on Direct Taxation

  Lang, M. (Editor), Pistone, P. (Editor), Schuch, J. (Editor), Staringer, C. (Editor), Rust, A. (Editor), Kofler, G. (Editor) & Spies, K. (Editor), 26 Sept 2024, 8 ed. Wien: Linde Verlag. 374 p.

  Publication: Book/Editorship/Report › Edited book (editorship)

• MinBestG | Mindestbesteuerungsgesetz: Kommentar

  Kofler, G. (Editor), Lang, M. (Editor), Rust, A. (Editor), Schuch, J. (Editor), Spies, K. (Editor) & Staringer, C. (Editor), 25 Mar 2024, 1 ed. Wien: Linde Verlag. 1319 p.

  Publication: Book/Editorship/Report › Edited book (editorship)

• Mobility of Work

  Kofler, G. (Editor), Lang, M. (Editor), Pistone, P. (Editor), Rust, A. (Editor), Schuch, J. (Editor), Spies, K. (Editor), Staringer, C. (Editor) & Szudoczky, R. (Editor), Aug 2024, Amsterdam: IBFD. (WU - Tax Law and Policy Series; No. 29).

  Publication: Book/Editorship/Report › Edited book (editorship)

• Nachhaltigkeit: Wiener Bilanzrechtstage 2024

  Amberger, H. (Editor), Aschauer, E. (Editor), Bertl, R. (Editor), Eberhartinger, E. (Editor), Eckert, G. (Editor), Egger, A. (Editor), Hirschler, K. (Editor), Hummel, K. (Editor), Kalss, S. (Editor), Kofler, G. (Editor), Lang, M. (Editor), Novotny-Farkas, Z. (Editor), Petutschnig, M. (Editor), Riegler, C. (Editor), Rust, A. (Editor), Schuch, J. (Editor), Spies, K. (Editor) & Staringer, C. (Editor), 4 Sept 2024, Wien: Linde Verlag. 248 p.

  Publication: Book/Editorship/Report › Edited book (editorship)

• National Report Germany: The Definition of Residence, Maintenance Work Leading to a Permanent Establishment

  Rust, A., 2024, (In preparation) Tax Treaty Case Law around the Globe 2024. Kemmeren, E., Essers, P., Öner, C., Kofler, G., Lang, M., Rust, A., Pistone, P., Schuch, J., Spies, K., Staringer, C. & Szudoczky, R. (eds.). Linde Verlag

  Publication: Chapter in book/Conference proceeding › Chapter in edited volume

• Object and Purpose (Art 31 par 1 VCLT) and Tax Treaty Interpretation

  Rust, A. & Beverungen, J., 2024, Tax Treaty Interpretation in Light of the Vienna Convention on the Law of Treaties. Kofler, G., Lang, M., Pistone, P., Rust, A., Schuch, J., Spies, K., Staringer, C. & Szudoczky, R. (eds.). Wolters Kluwer, p. 115-130

  Publication: Chapter in book/Conference proceeding › Contribution to conference proceedings

• Opinion Statement ECJ-TF 1/2024 on Joined Cases C-451/21P and C-454/21P, Engie, on alleged State aid in relation to a deduction/non-inclusion structure in Luxembourg

  Nogueira, J. F. P., Garcia Prats, F. A., Haslehner, W., Ivanovski, A., Kemmeren, E., Kofler, G., Hji Panayi, C., Raventos Calvo, S., Richelle, I. & Rust, A., Mar 2024, In: CFE Tax Advisers Europe. p. 261-268

  Publication: Scientific journal › Case note

• Pensions of Public Employees and of Their Dependents Under the Double Taxation Convention Austria-Switzerland in the Recent Case Law of the Austrian Federal Fiscal Court

  Lang, M., Kofler, G., Owens, J., Öner, C., Pistone, P., Rust, A., Schuch, J., Staringer, C., Spies, K. & Blum, D., 2024, (Accepted/In press) Tax treaty Case Law Around the Globe 2024.

  Publication: Chapter in book/Conference proceeding › Chapter in edited volume

• Tax Treaty Case Law around the Globe 2023

  Kofler, G. (Editor), Lang, M. (Editor), Rust, A. (Editor), Owens, J. (Editor), Pistone, P. (Editor), Schuch, J. (Editor), Spies, K. (Editor), Staringer, C. (Editor), Szudoczky, R. (Editor), Essers, P. (Editor), Kemmeren, E. (Editor), Öner, C. (Editor) & Smit, D. S. (Editor), 17 Apr 2024, 1 ed. Wien: Linde Verlag. 360 p. (Series on International Tax Law, Vol. 140).

  Publication: Book/Editorship/Report › Edited book (editorship)

• Tax Treaty Interpretation in Light of the Vienna Convention on the Law of Treaties

  Kofler, G. (Editor), Lang, M. (Editor), Pistone, P. (Editor), Rust, A. (Editor), Schuch, J. (Editor), Spies, K. (Editor), Staringer, C. (Editor) & Szudoczky, R. (Editor), 18 Nov 2024, Kluwer Law International. 313 p.

  Publication: Book/Editorship/Report › Edited book (editorship)

• The ‘Pillar Two’ Global Minimum Tax

  Haslehner, W. (Editor), Kofler, G. (Editor), Pantazatou, K. (Editor) & Rust, A. (Editor), 2024, Cheltenham: Edward Elgar Publishing. 352 p. (Elgar Tax Law and Practice Series).

  Publication: Book/Editorship/Report › Edited book (editorship)

• Verjährung im Steuerrecht

  Gleiss, M. & Rust, A., 2024, Verjährung im Öffentlichen Recht und im Steuerrecht. Holoubek, M. & Lang, M. (eds.). 1. ed. Wien: Linde Verlag, p. 89-101

  Publication: Chapter in book/Conference proceeding › Chapter in edited volume
• 2023

  Alternative Dispute Resolution and Tax Disputes

  Haslehner, W. (Editor), Lyons, T. (Editor), Kofler, G. (Editor), Pantazatou, K. (Editor) & Rust, A. (Editor), 2023, Cheltenham: Edward Elgar Publishing. 368 p. (Elgar Tax Law and Practice Series).

  Publication: Book/Editorship/Report › Edited book (editorship)

• Bindung an den Ansässigkeitsstaat: Grenzgängereigenschaft nach dem DBA Deutschland-Schweiz 1971/2010

  Translated title of the contribution: Comment on a Judgment of the German Bundesfinanzhof of 28 June 2022 concerning the Frontier Worker Clause in the DTC Germany-SwitzerlandRust, A., 10 Jun 2023, In: Internationale Steuer-Rundschau (ISR). 12, 6, p. 168-170

  Publication: Scientific journal › Journal article › peer-review

  Open Access

  File
  3 Downloads (Pure)

• CJEU - Recent Developments in Value Added Tax 2021

  Kofler, G. (Editor), Lang, M. (Editor), Pistone, P. (Editor), Rust, A. (Editor), Schuch, J. (Editor), Spies, K. (Editor), Staringer, C. (Editor) & Kuniga, I. (Editor), 2023, Wien: Linde Verlag. 356 p. (Series on International Tax Law, Vol. 133).

  Publication: Book/Editorship/Report › Edited book (editorship)

• Digitalization and Tax Law 2023

  Mendling, J. (Editor), Risse, R. (Editor) & Rust, A. (Editor), 2023, 1 ed. Wien: Linde Verlag. 565 p.

  Publication: Book/Editorship/Report › Edited book (editorship)

• Einführung in das Steuerrecht

  Kofler, G. (Editor), Lang, M. (Editor), Rust, A. (Editor), Schuch, J. (Editor), Spies, K. (Editor) & Staringer, C. (Editor), 2023, 22. ed. Wien: Facultas Verlags- und Buchhandels AG. 234 p. (Manual).

  Publication: Book/Editorship/Report › Edited book (editorship)

• Internationale Umgründungen: Wiener Bilanzrechtstage 2023

  Lang, M. (Editor), Aschauer, E. (Editor), Bertl, R. (Editor), Eberhartinger, E. (Editor), Eckert, G. (Editor), Egger, A. (Editor), Hirschler, K. (Editor), Hummel, K. (Editor), Kalss, S., Kofler, G. (Editor), Novotny-Farkas, Z. (Editor), Nowotny, C. (Editor), Petutschnig, M. (Editor), Riegler, C. (Editor), Rust, A. (Editor), Schuch, J. (Editor), Spies, K. (Editor), Staringer, C. (Editor), Eckert, G. (Editor) & Hirschler, K. (Editor) & 1 others, Kalss, S. (Editor), 2023, 1 ed. Wien: Linde Verlag. 188 p.

  Publication: Book/Editorship/Report › Edited book (editorship)

• Mandatory Disclosure Rules

  Kofler, G. (Editor), Lang, M. (Editor), Owens, J. (Editor), Pistone, P. (Editor), Rust, A. (Editor), Schuch, J. (Editor), Spies, K. (Editor), Staringer, C. (Editor) & Szudoczky, R. (Editor), Jun 2023, Amsterdam: IBFD. 1054 p. (WU - Tax Law and Policy Series, Vol. 26).

  Publication: Book/Editorship/Report › Edited book (editorship)

• National Report Germany: Credit for Foreign Taxes in the Case of an Option

  Rust, A., 2023, Tax Treaty Case Law Around the Globe 2022. Kemmeren, E., Kofler, G., Lang, M., Rust, A., Owens, J., Pistone, P., Schuch, J., Spies, K., Staringer, C., A. S., P. E. & Öner, C. (eds.). Amsterdam: IBFD, p. 353-359 (Series on International Tax Law, Vol. 138).

  Publication: Chapter in book/Conference proceeding › Chapter in edited volume

• Nichtrückkehrtage: Grenzgängereigenschaft nach dem DBA Deutschland-Schweiz 1971/2010

  Translated title of the contribution: Comment on a Judgment of the German Bundesfinanzhof of 1 June 2022 concerning the Frontier Worker Clause in the DTC Germany-SwitzerlandRust, A., 10 Jun 2023, In: Internationale Steuer-Rundschau (ISR). 12, 6, p. 166-168

  Publication: Scientific journal › Journal article › peer-review

  Open Access

  File
  6 Downloads (Pure)

• Niedrigverzinsung im Bilanz- und Steuerrecht: Wiener Bilanzrechtstage 2022

  Aschauer, E. (Editor), Bertl, R. (Editor), Eberhartinger, E. (Editor), Eckert, G. (Editor), Egger, A. (Editor), Hirschler, K. (Editor), Hummel, K. (Editor), Kalss, S. (Editor), Kofler, G. (Editor), Lang, M. (Editor), Novotny-Farkas, Z. (Editor), Nowotny, C. (Editor), Petutschnig, M. (Editor), Riegler, C. (Editor), Rust, A. (Editor), Schuch, J. (Editor), Spies, K. (Editor) & Staringer, C. (Editor), 2023, 1. ed. Wien: Linde Verlag. 217 p.

  Publication: Book/Editorship/Report › Edited book (editorship)

• Opinion Statement ECJ-TF 1/2023 on the CJEU decision of 16 February 2023 in Case C-707/20, Gallaher Limited, on the taxation of capital gains in intra-group transfers

  Kofler, G., Haslehner, W., Heydt, V., García Prats, F. A., Kemmeren, E., Nogueira, J. F. P., Hji Panayi, C., Raventos Calvo, S., Richelle, I., Rust, A. & Shiers, R., 2023, In: CFE Tax Advisers Europe. 01/2023, 12 p.

  Publication: Scientific journal › Case note

• Opinion Statement ECJ-TF 2/2023 on the ECJ decision of 22 December 2022 in Case C-83/21, Airbnb Ireland and Airbnb Payments UK on Accessory Tax Obligations Imposed on Digital Service Providers

  Kofler, G., García Prats, F. A., Haslehner, W., Kemmeren, E., Lang, M., Nogueira, J. F. P., Hji Panayi, C., Raingeard de la Blétière, E., Raventos Calvo, S., Richelle, I. & Rust, A., 2023, In: CFE Tax Advisers Europe. 11 p.

  Publication: Scientific journal › Case note

• Opinion Statement ECJ-TF 4/2023 on the decision of the EFTA Court of 4 July 2023 in Case E-11/22, RS - Compatibility with fundamental freedoms of a municipal surcharge distinguishing between residents and non-residents for the purposes of the applicable rate

  Nogueira, J. F. P., Kofler, G., Garcia Prats, F. A., Haslehner, W., Kemmeren, E., Lang, M., Hji Panayi, C., Raventos Calvo, S., Richelle, I. & Rust, A., 2023, In: CFE Tax Advisers Europe. p. 115-118

  Publication: Scientific journal › Case note

• Priority Rules in Tax Treaties: The Relationship between the Different Distributive Rules in the OECD and the UN Models

  Kofler, G. (Editor), Lang, M. (Editor), Pistone, P. (Editor), Rust, A. (Editor), Schuch, J. (Editor), Spies, K. (Editor), Staringer, C. (Editor) & Szudoczky, R. (Editor), Sept 2023, Amsterdam: IBFD. 416 p. (WU - Tax Law and Policy Series, Vol. 28).

  Publication: Book/Editorship/Report › Edited book (editorship)

• Right to be paid interest on overpayment of taxes in breach of EU Law – Opinion Statement ECJ-TF 3/2023 on the ECJ decision of 8 June 2023 in Case C-322/22, E. v Dyrektor Izby Administracji Skarbowej we Wrocławiu

  Nogueira, J. F. P., Kofler, G., García Prats, F. A., Haslehner, W., Kemmeren, E., Lang, M., Hji Panayi, C., Raventos Calvo, S. & Rust, A., 2023, In: CFE Tax Advisers Europe. 12 p.

  Publication: Scientific journal › Case note

• Seminar G: Non-Discrimination Rules

  Rust, A., 2023, In: Internationales Steuerrecht (IStR). 2023, 19, p. 697-699

  Publication: Scientific journal › Journal article › Research

• Steuerpolitik und Verfassungsrecht

  Kofler, G. (Editor), Lang, M. (Editor), Rust, A. (Editor), Schuch, J. (Editor), Spies, K. (Editor) & Staringer, C. (Editor), 2023, 1. ed. Wien: Linde Verlag. 292 p.

  Publication: Book/Editorship/Report › Edited book (editorship)

• Tax Treaty Case Law around the Globe 2022

  Kemmeren, E. (Editor), Kofler, G. (Editor), Spies, K. (Editor), Schuch, J. (Editor), Rust, A. (Editor), Staringer, C. (Editor), Pistone, P. (Editor), Owens, J. (Editor), Lang, M. (Editor), Blum, D. (Editor), Essers, P. (Editor) & Öner, C. (Editor), Oct 2023, 1 ed. Wien: Linde Verlag. 504 p. (Series on International Tax Law, Vol. 138).

  Publication: Book/Editorship/Report › Edited book (editorship)

• The EU Dispute Resolution Directive: Beyond DT(C)?

  Kofler, G. & Rust, A., 2023, Alternative Tax Dispute Resolution in International . Haslehner, W. C., Lyons, T. J., Kofler, G., Pantazatou, K. & Rust, A. (eds.). Cheltenham: Edward Elgar Publishing, p. 103-130 (Elgar Tax Law and Practice Series).

  Publication: Chapter in book/Conference proceeding › Chapter in edited volume

• The Relation Between Article 17 of the OECD Model and the Other Distributive Rules of the OECD and UN Models

  Malan, M. T. & Rust, A., Sept 2023, Priority Rules in Tax Treaties. Kofler, G., Lang, M., Pistone, P., Rust, A., Schuch, J., Spies, K., Staringer, C. & Szudoczky, R. (eds.). Amsterdam: IBFD, p. 293-320 (WU - Tax Law and Policy Series, Vol. 28).

  Publication: Chapter in book/Conference proceeding › Chapter in edited volume

• The Relation between Article 20 of the OECD and UN Models and the (other?) Distributive Rules of the OECD and UN Models

  Borns, R. & Rust, A., 23 Aug 2023, Priority Rules in Tax Treaties: The Relationship between the Different Distributive Rules in the OECD and the UN Models. Kofler, G., Lang, M., Pistone, P., Rust, A., Schuch, J., Spies, K., Staringer, C. & Szudocky, R. (eds.). Amsterdam: IBFD, 8 p. (WU - Tax Law and Policy Series, Vol. 28).

  Publication: Chapter in book/Conference proceeding › Chapter in edited volume
• 2022

  CJEU - Recent Developments in Direct Taxation 2021

  Kofler, G. (Editor), Lang, M. (Editor), Pistone, P. (Editor), Rust, A. (Editor), Schuch, J. (Editor), Spies, K. (Editor), Staringer, C. (Editor) & Storck, A. (Editor), 2022, 1. ed. Wien: Linde Verlag. 288 p. (Series on International Tax Law, Vol. 132).

  Publication: Book/Editorship/Report › Edited book (editorship)

• CJEU - Recent Developments in Value Added Tax 2020

  Kofler, G. (Editor), Lang, M. (Editor), Pistone, P. (Editor), Rust, A. (Editor), Schuch, J. (Editor), Spies, K. (Editor), Staringer, C. (Editor) & Kuniga, I. (Editor), 2022, 1 ed. Wien: Linde Verlag. 300 p. (Series on International Tax Law, Vol. 129).

  Publication: Book/Editorship/Report › Edited book (editorship)

• Einführung in das Steuerrecht

  Lang, M. (Editor), Rust, A. (Editor), Kofler, G. (Editor), Schuch, J. (Editor), Spies, K. (Editor) & Staringer, C. (Editor), 2022, 21. ed. Wien: WU Universitätsverlag/Facultas. 233 p. (Manual).

  Publication: Book/Editorship/Report › Edited book (editorship)

• Exemption Method and Credit Method: The Application of Article 23 of the OECD Model

  Kofler, G. (Editor), Lang, M. (Editor), Pistone, P. (Editor), Rust, A. (Editor), Schuch, J. (Editor), Spies, K. (Editor) & Staringer, C. (Editor), 2022, Amsterdam: IBFD. 396 p. (WU - Tax Law and Policy Series, Vol. 24).

  Publication: Book/Editorship/Report › Edited book (editorship)