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David Orzechowski

David Orzechowski LL.M. (WU), BSc (WU)
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Affiliation

CV

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Awards and Honors

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Expertise

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Activities

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Publications

Journal article

2019 Orzechowski, David. 2019. Die abkommensrechtliche Relevanz von Art12A UN-MA 2017. Österreichische Steuerzeitung (ÖStZ). 638 (Details)
2018 Orzechowski, David, Turcan, Laura. 2018. Abschluss einer Vereinbarung zum Austausch länderbezogener Berichte mit den USA. Österreichische Steuerzeitung (ÖStZ). (19), 723-0. (Details)
  Orzechowski, David, Turcan, Laura. 2018. Austausch länderbezogener Berichte zwischen Österreich und den USA. Steuer- und Wirtschaftskartei (SWK). 1312-0. (Details)
  Langer, Andreas, Mayer, Matthias, Orlet, Patrick, Orzechowski, David, Siller, Selina, Zolles, Stephanie. 2018. BFH Rechtsprechungsübersicht (III). Ecolex, , 276-280. (Details)
  Orlet, Patrick, Langer, Andreas, Mayer, Matthias, Orzechowski, David, Siller, Selina, Zolles, Stephanie. 2018. BFH-Rechtsprechungsübersicht (II). Ecolex (1), 70-73. (Details)
  Orzechowski, David, Turcan, Laura. 2018. Bilateralte Vereinbarung zum Austausch länderbezogener Berichte zwischen Österreich und den USA in Kraft. SWI - Steuer und Wirtschaft International. 522 (Details)
  Orzechowski, David, Wöhrer, Viktoria. 2018. Developments in International Taxation - developing countries'perspective. Tax Notes International. 817 (Details)
2017 Langer, Andreas, Mayer, Matthias, Orlet, Patrick, Orzechowski, David, Siller, Selina. 2017. BFH Rechtsprechungsübersicht (I) . Ecolex , 1106-1109. (Details)
  Orzechowski, David, Turcan, Laura. 2017. SWI-Jahrestagung: Mittelpunkt der Lebensinteressen eines in Deutschland tätigen österreichischen Dirigenten. SWI - Steuer und Wirtschaft International , 398-401. (Details)

Chapter in edited volume

2020 Orzechowski, David. 2020. Der sachliche Anwendungsbereich des EU-BStbG. In: SWI-Spezial EU-Besteuerungsstreitbeilegungsgesetz, Hrsg. Schmidjell-Dommes/Staringer/Kubik, 59-59. Wien: Linde. (Details)
  Orzechowski, David. 2020. Die Richtlinie über Verfahren zur Beilegung von Besteuerungsstreitigkeiten. In: SWI-Spezial EU-Besteuerungsstreitbeilegungsgesetz, Hrsg. Schmidjell-Dommes/Staringer/Kubik, 4-4. Wien: Linde. (Details)
2018 Meyer-Nandi, Sathi, Orzechowski, David, Tyutyuryukov, Vladimir. 2018. Tax Treaties Between Belt and Road Countries. In: Removing Tax Barriers to China’ s Belt and Road Initiative, Hrsg. Lang/Owens, 0-0. Alphen aan den Rijn: Wolters Kluwer Law & Business. (Details)
2017 Langer, Andreas, Orzechowski, David. 2017. Die General Anti Abuse Rule. In: Die EU Anti Tax Avoidance Directive, Hrsg. Lang/Rust/Schuch/Staringer, 79-104. Wien: Linde. (Details)
  Orzechowski, David. 2017. The Relevance of the Commentary to the OECD and the UN Model Convention for the Interpretation of the UN Model Convention. In: The UN Model Convention and its Relevance for the Global Tax Treaty Network, Hrsg. Lang/Pistone/Rust/Schuch/Staringer, 1-24. Amsterdam: IBFD. (Details)
  Orzechowski, David. 2017. Verfassungskonformität des Abzugsverbots bei Managergehältern. In: Praxisfälle Steuerrecht 2, Hrsg. Blum/Marchgraber/Spies, 37-52. Wien: Linde Verlag. (Details)

Contribution in legal commentary

2017 Orzechowski, David. 2017. Update of 13 December 2017 on Article 12 OECD MC, m. no. 63. In Klaus Vogel on Double Taxation Conventions: Online Commentary. Hrsg. Reimer/Rust, Netherlands: Wolters Kluwer Law & Business. (Details)
  Orzechowski, David. 2017. Update of 13 December 2017 on Article 4 OECD MC, m. no. 96. In Klaus Vogel on Double Taxation Conventions: Online Commentary. Hrsg. Reimer/Rust, Netherlands: Wolters Kluwer Law & Business. (Details)
  Orzechowski, David. 2017. Update of 20 December 2017 on Article 12 OECD MC, m. no. 191. In Klaus Vogel on Double Taxation Conventions: Online Commentary. Hrsg. Reimer/Rust, Netherlands: Wolters Kluwer Law & Business. (Details)
  Orzechowski, David. 2017. Update of 22 December 2017 on Article 12 OECD MC, m. no. 191. In Klaus Vogel on Double Taxation Conventions: Online Commentary. Hrsg. Reimer/Rust, Netherlands: Wolters Kluwer Law & Business. (Details)
  Orzechowski, David. 2017. Update of 28 June 2017 on Article 5 OECD MC, m. no. 236. In Klaus Vogel on Double Taxation Conventions: Online Commentary. Hrsg. Reimer/Rust, Netherlands: Wolters Kluwer Law & Business. (Details)
  Orzechowski, David. 2017. Update of 4 May 2017 on Article 27 OECD MC, m. no. 73. In Klaus Vogel on Double Taxation Conventions: Online Commentary. Hrsg. Reimer/Rust, Netherlands: Wolters Kluwer Law & Business. (Details)
2016 Orzechowski, David. 2016. Update of 1 September 2016 on Article 4 OECD MC, m. no. 34. In Klaus Vogel on Double Taxation Conventions: Online Commentary. Hrsg. Reimer/Rust, Netherlands: Wolters Kluwer Law & Business. (Details)
  Orzechowski, David. 2016. Update of 30 August 2016 on Article 1 OECD MC, m. no. 16. In Klaus Vogel on Double Taxation Conventions: Online Commentary. Hrsg. Reimer/Rust, Netherlands: Wolters Kluwer Law & Business. (Details)
2015 Orzechowski, David. 2015. Update of 4 November 2015 on Article 3 OECD MC, m. no. 27. In Klaus Vogel on Double Taxation Conventions: Online Commentary. Hrsg. Reimer/Rust, Netherlands: Wolters Kluwer Law & Business. (Details)

Case note

2017 Orzechowski, David, Pillichshammer, Thomas. 2017. BFG 17.3.2017, RV/7100963/2010. Ecolex. (9): 896-898. (Details)
  Auer, Desiree, Orzechowski, David. 2017. VwGH 21.04.2016, 2013/15/0182. Ecolex. 363 (Details)
  Pillichshammer, Thomas, Orzechowski, David. 2017. BFG 17.3.2017, RV/7100963/2010. Ecolex. (Details)
2016 Orzechowski, David, Langer, Andreas. 2016. VwGH 27.4.2016, 2013/13/0045. Ecolex. (9): (Details)
  Langer, Andreas, Orzechowski, David. 2016. BFG 18.5.2015, RV/7104463/2014. Ecolex. (3): 257-258. (Details)
  Orzechowski, David. 2016. VwGH 16.12.2015, 2013/15/0200. Ecolex. (6): 531-532. (Details)
  Orzechowski, David, Langer, Andreas. 2016. BFG 20.1.2016, RV/1100480/2013. Ecolex. (11): 1018-1020. (Details)

Paper presented at an academic conference or symposium

2018 Dziurdz, Kasper, Orzechowski, David. 2018. Die Besteuerung „technischer“ Dienstleistungen im DBA-Recht. Alles, was Recht ist (Seminarreihe „Aktuelle Entwicklungen im Unternehmenssteuerrecht“), KPMG Wien, Österreich, 12.03. (Details)
2017 Langer, Andreas, Orzechowski, David. 2017. Die General Anti Abuse Rule. Wiener Symposium zum Unternehmenssteuerrecht, Wien, Österreich, 18.01.2017 . (Details)
  Orzechowski, David. 2017. Exchange of financial information under the CRS and its implementation in the EU. Practical Comparison of CRS under the Background of Multilateral Taxation Cooperation, Xiamen, China, 16.07. (Details)
  Orzechowski, David. 2017. PE issues in a digitalized economy. International Fiscal Association (IFA) Milano, Mailand, Italien, 27.11. (Details)
  Orzechowski, David. 2017. Tax Treaties and the New Silk Road. 1st OBOR International Tax Policy Forum, Peking, China, 12.06. (Details)
  Orzechowski, David. 2017. THE TAXATION OF FEES FOR TECHNICAL, MANAGERIAL AND CONSULTANCY SERVICES IN THE DIGITAL ECONOMY WITH RESPECT TO ART 12A OF THE 2017 UN MODEL. Committee of Experts on International Cooperation in Tax Matters - Fifteenth session, Genf, Schweiz, 18.10. (Details)
2016 Langer, Andreas, Orzechowski, David. 2016. (How) does the ATAD contribute to the harmonization of Tax Law within the EU. Bratislava Legal Forum 2016, Bratislava, Slowakei, 21.10.2016. (Details)
  Lang, Michael, Orzechowski, David. 2016. The Relevance of the Commentary to the OECD and the UN Model Convention for the Interpretation of the UN Model Convention. 22. Wiener Symposion zum Internationales Steuerrecht, Wien, Österreich, 17.06. (Details)

Unpublished lecture

2017 Orzechowski, David. 2017. Employment Income, Pensions, Artists and Sportspersons. Xiamen University Tax Summer School – Special Issues on Tax Treaty Law, Xiamen, 20.07. (Details)
  Orzechowski, David, Govind, Sriram. 2017. Interpretation of Tax Treaties. Xiamen University Tax Summer School – Special Issues on Tax Treaty Law, Xiamen, 17.07. (Details)
  Orzechowski, David. 2017. Introduction to Tax Treaty Law. Xiamen University Tax Summer School – Special Issues on Tax Treaty Law, Xiamen, 17.07. (Details)
  Bravo, Nathalie, Orzechowski, David. 2017. Personal and Substantive Scope of Tax Treaties. Xiamen Summer School, Xiamen, China, 17.07. (Details)
  Orzechowski, David, Siller, Selina. 2017. Personal and Substantive Scope of Tax Treaties. CEE Vienna International Tax Law Summer School 2017, Wien, 10.07. (Details)
2016 Orzechowski, David, Wenzl, Michael. 2016. Recent case law on allocation rules – employment income, artists and sportsmen. Eurasian Fiscal Academy, WU Wien, 04.10. (Details)
  Orzechowski, David, Siller, Selina. 2016. Recent case law on tax treaty entitlement. Eurasian Fiscal Academy, WU Wien, 03.10. (Details)
  Orzechowski, David, Schoueri, Pedro. 2016. Non-Discrimination. Xiamen University Tax Summer School – Special Issues on Tax Treaty Law, Xiamen, 22.07. (Details)
  Orzechowski, David, Wöhrer, Viktoria. 2016. Taxation of Employment Income. Xiamen University Tax Summer School, Xiamen (China), 21.07. (Details)
  Orzechowski, David. 2016. Interpretation of Tax Treaties. Xiamen University Tax Summer School – Special Issues on Tax Treaty Law, Xiamen, 18.07. (Details)
  Orzechowski, David. 2016. Scope of Tax Treaties. Xiamen University Tax Summer School – Special Issues on Tax Treaty Law, Xiamen, 18.07. (Details)

Miscellaneous

2017 Orzechowski, David. 2017. THE TAXATION OF FEES FOR TECHNICAL, MANAGERIAL AND CONSULTANCY SERVICES IN THE DIGITAL ECONOMY WITH RESPECT TO ART 12A OF THE 2017 UN MODEL. UN Committee of Experts on International Cooperation in Tax Matters. (Details)

Projects

2015
Multilateral Instrument (2015-2015) (Details)