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Alexander Rust

Univ.Prof. Dr. Alexander Rust LL.M.
Telephone:
+43 1 31336 4772
Email:
Contact information and photo taken from and editable at WU Directory.

CV

2007
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2000
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Researcher Identifier

    No researcher identifier found.

Awards and Honors

2014
Professeur Associé, Universität Luxemburg
2007
Award of the “Münchner Juristische Gesellschaft”
Award of the “Nürnberger Steuergespräche”,
European Academic Tax Thesis Award of the European Association of Tax Law Professors and the European Commission
Faculty award

Classifications

Expertise

  • Tax Law

Activities

Position in scientific committee
  2011 Visiting Professor at the LL.M. Program in International Taxation, Leiden on “The interaction between tax treaties and CFC regimes” and “Non Discrimination in International Tax Law”
  2010 Visiting Professor at the LL.M. Program in International Taxation, Leiden on “The interaction between tax treaties and CFC regimes” and “Non Discrimination in International Tax Law”
  2009 Visiting Professor at the LL.M. Program in International Taxation, Leiden on “The interaction between tax treaties and CFC regimes” and “Non Discrimination in International Tax Law”
  2007 Visiting Professor at the LL.M. Program in International Taxation, Leiden on “Non Discrimination in International Tax Law”
  2006 Visiting Professor at the tax administration in Accra on “How to Create a Business Friendly Investment Climate in Developing Countries”, one week training program on behalf of the German “Gesellschaft für Technische Zusammenarbeit”
  2004 Visiting Professor at the University of Almaty, teaching introductory course in International Taxation on behalf of the EU
  2003 Visiting Professor at the LL.M. Program International Taxation, Leiden
Membership in scientific association
  since 2013 Member of the Advisory Board of the Austrian Law Journal SPEKTRUM DER RECHTSWISSENSCHAFT
Member of the editorial board
  since 2013 Member of the Editorial Board of the Dutch Tax Journal INTERTAX
  since 2012 Member of the Editorial Board of the German Tax Journal INTERNATIONALE STEUER-RUNDSCHAU
Organisation of Research Seminar
  2018 Institut für österreichisches und Internationales Steuerrecht, WU Transfer Pricing Center - How to apply the arm's length principle without comparables: a major challenge in emerging/developing economies, Sébastien Gonnet & Matthias Petutschnig
  2018 Institut für österreichisches und Internationales Steuerrecht, WU Transfer Pricing Center - The Impact of Digitization on Supply Chains and Transfer Pricing, Oliver Wehnert
  2018 Institut für österreichisches und Internationales Steuerrecht, WU Transfer Pricing Center - Risk Assumption under the Authorised OECD Approach and the 2017 OECD Transfer Pricing Guidelines: Similarities and Divergences, Stefaan De Baets (Senior Counsel, PwC Belgium)
  2018 Institut für österreichisches und Internationales Steuerrecht - A TFEU review of some provisions of the Anti-Tax Avoidance Directive, Edward Attard (PwC Malta)
  2018 Institut für österreichisches und Internationales Steuerrecht - Mandatory reporting for cross-border tax arrangements under European Law, Arne Schnitger (PwC Berlin)
  2018 Institut für österreichisches und Internationales Steuerrecht - Digital Tax Transformation: An opportunity for the European Union, Stephen Quest (Director-General for Taxation and Customs Union at the European Commission)
  2018 Institut für österreichisches und Internationales Steuerrecht - International Corporate Taxation in an Era of Digital Disruption: Assessing the State of the Debate, Prof Itai Grinberg (Georgetown University)
  2018 Institut für österreichisches und Internationales Steuerrecht - Income Tax Treaty Aspects of Nonincome Taxes, Prof. Fadi Shaheen (Rutgers University Law School)
  2018 Institut für österreichisches und Internationales Steuerrecht - Betrugsbekämpfungsinitiativen in der europäischen Mehrwertsteuer, Mag. Desiree Auser, Mag. Esther Freitag MBA
  2018 Institut für österreichisches und Internationales Steuerrecht - Directive Shopping in the light of recent case law of the CJEU, Richard Jerabek (PwC Wien)
  2018 Institut für österreichisches und Internationales Steuerrecht - Interpretation and application of new international GAARs (OECD, UN, EU), Prof. Philippe Martin
  2018 Institut für österreichisches und Internationales Steuerrecht - Taxing Income Where Value is Created, Prof. Allison Cristians (McGill University Faculty of Law, Montreal)
  2018 Institut für österreichisches und Internationales Steuerrecht - State aid: recent developments and recovery - focus on the Belgian Excess Profit case, Pieter Deré (Director at PwC)
  2018 Institut für österreichisches und Internationales Steuerrecht - Betriebliche Altersvorsorge, insbesondere auch internationale Aspekte (DBA-Anwendung), Benedikt Hörtenhuber, MMag. Dr. Katharina Daxklober
  2018 Institut für österreichisches und Internationales Steuerrecht - Integration of developing countries into Swiss policy for implementing the Automatic Exchange of Information and the BEPS measures: challenges and fields of action, Prof. René Matteotti (Universität Zürich)
  2018 Institut für österreichisches und Internationales Steuerrecht - Leak-Driven Law, Prof. Diane M. Ring (Boston College Law School)
  2018 Institut für österreichisches und Internationales Steuerrecht - FSC: Can Multilateralism Survive?, William Morris (Deputy Global Tax Policy Leader at PwC) (Part of the Global Transfer Pricing Conference)
  2018 Institut für österreichisches und Internationales Steuerrecht - Does the United States Now Have a “Territorial” Tax System?, Prof. Daniel Shaviro (NYU Law School)
  2018 Institut für österreichisches und Internationales Steuerrecht - EU State aid rules vs. national tax systems - Current developments from a German perspective, Prof. Axel Cordewener (KU Leuven)
  2017 Institut für österreichisches und Internationales Steuerrecht - Cost Sharing Exemption, Anna Schefzig (PwC Vienna)
  2017 Institut für österreichisches und Internationales Steuerrecht - Tax after Stack: The End of an Era!, Prof. Owens, Rovert Stack
  2017 Institut für österreichisches und Internationales Steuerrecht - BEPS: The Ende or the Beginning?, Christian Kaeser
  2017 Institut für österreichisches und Internationales Steuerrecht - Source vs. Residence Taxation in a Post-BEPS, Post-Trump Environment, Porus Kaka
  2017 Institut für österreichisches und Internationales Steuerrecht - A New vision for The role of Quity in Constructing an International Tax Regime: International Vertical Equity, Adam Rosenzweig (Washington University)
  2017 Institut für österreichisches und Internationales Steuerrecht - "The Treatment of Destination-Based Corporate Taxes under International Economic Law and our Unstable Interantion Tax Environment", Itai Grinberg
  2017 Institut für österreichisches und Internationales Steuerrecht - "Digital PE", Veronika Daurer (PwC Vienna)
  2017 Institut für österreichisches und Internationales Steuerrecht - Währungsverluste unter Berücksichtigung der EU Grundfreiheiten, Dr. Roland Wacker (Presiding Judge at the German Federal Tax Court, Munich)
  2017 Institut für österreichisches und Internationales Steuerrecht - International Tax Reform, the Tragedy of the Tax Commons, and Bilateral Tax Treaties, Prof. Mitchell Kane (Gerald L. Wallace Professor of Taxation at the NYU School of Law)
  2017 Institut für österreichisches und Internationales Steuerrecht - The relevance of EU directives in purely domestic situations - the French example, Prof. Emmanuel Raingeard de la Blétière (PwC Société d’avocats and Associate Professor at the University of Rennes)
  2017 Institut für österreichisches und Internationales Steuerrecht - Timing of Tax Transparency, Prof. Joshua Blank (Professor of Tax Law and Faculty Director of the Graduate Tax Program at New York University School of Law)
  2017 Institut für österreichisches und Internationales Steuerrecht - The state aid clash between the European Commission, Ireland and Apple - who will win?, Björn Bodewaldt (PwC Hamburg, Germany)
  2017 Institut für österreichisches und Internationales Steuerrecht - Common Interpretation, New Approach to Art. 23 A/B OECD-MC and Linking Rules - Theories and Applicability of Correspondence Principles in Treaty Law, Prof. Heribert Anzinger (Professor for Business and Taxation Law, Vice Dean at University of Ulm)
  2017 Institut für österreichisches und Internationales Steuerrecht - Anti-Hybrid Rules in Action 2 of the BEPS Plan and in the Recent EU Directives (approved and proposed), Carlos Carbadillo (PwC Madrid, Spain)
  2017 Institut für österreichisches und Internationales Steuerrecht - The End of Tax Competition, International Tax Cooperation and Capital Taxation, Prof. Thomas Rixen (Professor of Political Science in the School of Social Sciences, and Business Administration at the University of Bamberg)
  2017 Institut für österreichisches und Internationales Steuerrecht - Challenges of Scrutineering Entities, Fireside Chat with Inspectors General, Ombuds, and Advocates, Prof. Owens, Anders Bengtsson, Diana Bernal Ladrón de Guevara, Hanyana Eric Mkhawane, Ali Noroozi, Nina E. Olson and Sherra Profit
  2016 Institut für österrreichisches und internationales Steuerrecht - Students¿ insights into their development of ethical decision making skills in business, Nonna Martinov-Bennie
  2016 Institut für österrreichisches und internationales Steuerrecht - EU State aid rules and taxation ¿ a revolution in combatting preferential treatments? Matthias Valta and Who controls the Guardian? The European Court of Justice as Promotor of Integrated Tax Policies Thomas König
  2016 Institut für österrreichisches und internationales Steuerrecht - The Purpose of ¿Tax Rulings¿ 2.0 in the EU: Legal Certainty for Investors? Prof. Elly van de Velde (professor of tax law at Hasselt University
  2016 Institut für österrreichisches und internationales Steuerrecht - The US Supreme Court´s Decision in Wynne: An American Kerckhaert & Morres - Contrasting the ECJ and Supreme Court´s Approach to Double Taxation, Ruth Mason
  2016 Institut für österrreichisches und internationales Steuerrecht - Future Directions of the UN Tax Committee, Stig Sollund (Director-General International Tax, Ministry of Finance, Norway)
  2016 Institut für österrreichisches und internationales Steuerrecht - Deduction of input VAT Prof. Dr. Eleonor Kristoffersson (Professor of Tax Law, Örebro University, Sweden and International Tax in General and in Luxembourg: The End of the old world Sami Douenias (PwC Luxembourg)
  2016 Institut für österrreichisches und internationales Steuerrecht - Tax and Development, Prof. Richard Stern
  2016 Institut für österrreichisches und internationales Steuerrecht - Defending Worldwide Taxation and Addressing Inversions with a Sharholger-Based Definition of Corporate Residence, Prof. Fleming
  2016 Institut für österrreichisches und internationales Steuerrecht - The Arm¿s Length Principle under EU State Aid Rules?! Prof. Sjoerd Douma (Director at PwC NL
  2016 Institut für österrreichisches und internationales Steuerrecht - The Doctrine of Abuse in EU Tax Law - Then and NowNana Sumrada Slavnic, LLM, PhD, Country Tax Manager SEE at IBM
Organization scientific meeting (Conference etc.)
  2016 Tax and Technology Conference
  2016 Tax and Good Governance Conference
  since 2016 Global Transfer Pricing Conference
  2016 Cooperative Compliance Conference
  2015 Workshop "Tax and Governance in a Chinese Context - The Role of Good Tax Governance Practices in Combating Capital Flight"
  since 2015 Wolfgang Gassner Mermorial Lecture
  since 2015 Viennese Symposium on International Tax Law
  since 2015 Symposion zum Unternehmenssteuerrecht
  since 2015 KSW Informationsabende
  2015 Conference of the Christian Doppler Laboratory
  since 2014 Tax Treaty Case Law Around the Globe
  since 2014 Rust
  since 2014 Recent & Pending Cases at the ECJ on Direct Taxation
  2014 National Reporter for Germany on “Recent and Pending Cases at the ECJ on Direct Taxtion,” Presentation of the Cases C-241/14 (Bukovansky), C-388/14 (Timac Agro) and C-591/13 (Comm. v. Germany), Wirtschaftsuniversität Wien
  2014 European Tax Law Classics
  since 2014 Doctorate Seminar on European Tax Law
  2014 Conference "The Future of VAT in a Digital Global Economy"
  since 2014 CJEU: Recent VAT Case Law
  2014 Chairman of the panel on “Supply of Goods and Services”, “Tax Base / Tax Rate” and “Abuse and VAT” at the Wirtschaftsuniversität Wien conference on “Court of Justice of the European Union: Recent VAT Case Law
  since 2014 CEE Vienna International Tax Law Summer School
  2014 A one-time Capital Level
  2013 Taxation of Cross-Border Pensions
  2013 Basics for BEPS: How to tax International Business Income
  2013 Applying the OECD Partnership Report
  2012 The Commission’s Proposal for a Financial Transaction Tax
  2012 Profit Attribution to Permanent Establishments: The new Authorized OECD-Approach
  2011 The latest developments in EU Tax Law
  2011 The Common Consolidated Corporate Tax Base
  2011 State Aid and Tax Law
  2011 Moderator at the Conference “State Aid and Tax Law” at the University of Luxembourg
  2011 Moderator at the Annual Conference on European Direct Taxation at the ERA-Academy of European Law Trier
  2010 Investing in Luxembourg: The Tax Perspective
  2010 Exchange of Information and Bank Secrecy
  2010 Double Burdens within the European Union
Organization other meeting (Excursion etc.)
  since 2015 WU, Institut für Österreichisches und Internationales Steuerrecht - Jährliche Podiumsdiskussion mit prominenten Vertreter/innen von Steuerberatungsgesellschaften
  since 2015 WU, Institut für Österreichisches und Internationales Steuerrecht - Pro Semester ein Semesterclosing
  2015 WU, Institut für Österreichisches und Internationales Steuerrecht - Pro Semester ein Semesteropening
  since 2015 WU, Institut für Österreichisches und Internationales Steuerrecht - Jährliche Podiumsdiskussion mit prominenten Vertreter/innen von Anwaltsfirmen
  since 2015 WU, Institut für Österreichisches und Internationales Steuerrecht - Coporate Tax Lunch
Research Cooperation
  2017-2018 Tax Academy of Singapore - SMU-TA Centre for Excellence in Taxation
Supervisor dissertation
  2016-2019 Selina Siller, BSc., Outsourcen in der Ust
  2016-2019 Claire Peng, Transfer Pricing Location specific Advantages
  2016-2019 Christiane Zöhrer, LL.B.
  2015-2018 Rita Julien, LL.M.
  2015-2018 Benedikt Hörtenhuber, MSc., LL.B., Betriebliche Altervorsorge im Steuerrecht
  2014 Rodrigues Ricardo, Double Tax Treaty Policy for New Capital Exporters
Attendance scientific meeting (Conference etc.)
  2014 Panelist at the “Tenth Annual Eurasia Fiscal Experts’ Seminar” at the Tax Policy Center of the Wirtschaftsuniversität Wien
  2014 Panelist at the Lecture of Professor Daniel Shaviro at the University of Luxembourg on “A one-time Capital Levy”
  2014 Panelist at the Conference at the Wirtschaftsuniversität Wien on “General Anti-Avoidance Rules”
  2014 Conference "Tax Treaty Case Law around the Globe", Tilburg
  2013 National Reporter for Germany on “Tax Treaty Case Law Around The Globe,” University of Vienna
  2012 Panelist in Seminar L: “Limitations on Benefit Articles in Income Tax Treaties: The Current State of Play” at the 2012 congress of the International Fiscal Association in Boston
  2012 Panelist at the E&Y Tax Club on CCCTB
  2012 Panelist at the Arendt Financial Law Forum on “Exchange of Information” in Mondorf-les-Bains
  2012 National Reporter for Germany on “Tax Treaty Case Law Around The Globe,” University of Tilburg
  2011 Panelist at the Gala CFO World 2011 in Luxembourg
  2008 Panelist at Seminar I: Non-discrimination at the 2008 congress of the International Fiscal Association in Brussels
  2005 National Reporter for Germany on “Tax Treaties and Domestic Law,” University of Milan (Italy), OECD Conference
  2005 National Reporter for Germany on “Recent and Pending Cases at the ECJ,” University of Vienna (Austria), High Level Scientific Conference, European Union
  2004 National Reporter for Germany on “Multilingual Texts and Interpretation of Tax Treaties and EC Tax Law,” University of Milan (Italy), OECD Conference
  2003 National Reporter for Germany on “CFC Legislation, Tax Treaties and EC Law,” University of Vienna, (Austria), High Level Scientific Conference, European Union
  2002 National Reporter for Germany on “Avoidance of Double Non-Taxation,” University of Vienna (Austria), High Level Scientific Conference, European Union
  1999 National Reporter for Germany on “The Proposed Directive to Ensure a Minimum of Effective Taxation of Savings Income,” University of Graz (Austria), High Level Scientific Conference, European Union
Other scientific activities
  2015 Lecture on “Tax Treaty Entitlement, Abuse of Tax Treaties – Where are the Limits?, Akademie der Wirtschaftstreuhänder Vienna
  2014 Two day lecture at the master program of the University of Luxembourg on “Triangular Cases”
  2014 Two day lecture at the LL.M. Program International Taxation at the Wirtschaftsuniversität Wien on “The Non-discrimination Article in Tax Treaties”
  2014 Lectures at the University of St. Gallen at NYU on “The OECD Model Convention”, “EU tax law: outbound”, “Comparative Fiscal Federalism: EU and the US” and “Tax planning” during the Summer Course in International Taxation and Corporate Governance
  2014 Lecture at the Wirtschaftsuniversität Wien given to judges of the Supreme Court of Thailand on “International Tax Planning: Latest Developments with regard to Austria and Thailand”
  2014 Lecture at the Wirtschaftsuniversität Vienna on “German Tax Law”
  2014 Lecture at the University of Münster on “Overview of Special Tax Regimes” during the Summer Course in International Taxation
  2014 Lecture at the University of Luxembourg on “Mutual Recognition and Neutralisation – Denkavit Internationaal” and commentator for the lecture “Subjective Ability to Pay – Schumacker” by Prof. Dr. Alfredo Garcia Prats
  2014 Lecture at the University of Luxembourg on “Latest Trends in Luxembourg Tax Law”
  2014 Lecture at the University of Amsterdam on “Non-discrimination”
  2014 Lecture at the Max-Planck-Institute Munich on “The Compatibility of the BEPS Proposals on Action 2 with the EU Fundamental Freedoms”
  2014 Lecture at the LL.M. Alumni Reunion at the Wirtschaftsuniversität Wien on “BEPS: Hybrid Mismatch Arrangements”
  2014 Lecture at the Institute of Luxembourg Administrators on “Tax Law for Directors”
  2014 Lecture at the Institute of Luxembourg Administrators on “Tax Law for Directors”
  2014 Lecture at the 20th Anniversary Conference of the EFTA Court on “Taxing Europe: Reflections on the Case Law of the EFTA Court” Luxembourg
  2014 Lecture at CREA Conference Talks on Economics at the University of Luxembourg on “Hybrid Mismatch Arrangements”
  2014 Inaugural Lecture at the Wirtschaftsuniversität Wien on ”Reforming the Austrian Tax System”
  2014 Graduation lecture at the ITC Leiden (Netherlands) on “Article 3(2) OECD MC” together with John F. Avery Jones and Frank Engelen
  2013 Lectures at the University of St. Gallen at NYU on “The OECD Model Convention”, “EU tax law: outbound”, and “Comparative Fiscal Federalism: EU and the US” during the Summer Course in International Taxation and Corporate Governance
  2013 Lectures at the University of Leiden on “Double Taxation Relief” and “Non-discrimination” during the Summer Course in International Taxation
  2013 Lectures at the University of Leiden on “CFC regimes” and “Non Discrimination in International Tax Law”
  2013 Lecture during the annual seminar of the German tax journal “International Taxation” (IStR) in Berlin on “The new Tax Convention between Germany and Luxembourg”
  2013 Lecture at the University of Münster on “Overview of Special Tax Regimes” during the Summer Course in International Taxation
  2013 Lecture at the University of Luxembourg on “Pensions in International Tax Law”
  2013 Lecture at the University of Amsterdam on “Non-discrimination”
  2013 Lecture at the the E&Y Tax Club on “The Future of International Tax Planning
  2013 Lecture at the Institute of Luxembourg Administrators on “Tax Law for Directors”
  2013 Lecture at the Institute of Luxembourg Administrators on “Tax Law for Directors”
  2013 Lecture at the Institute of Luxembourg Administrators on “Tax Law for Directors”
  2013 Jean Monnet-Lectures at the University of Valencia on “General Anti-abuse Provisions in Tax Law” and “Compatibility of CFC-legislation with Tax Treaty and EU Law”
  2012 Lectures at the University of St. Gallen at NYU on “The OECD Model Convention”, on “The EU Directives”, “EU tax law: outbound”, and “Comparative Fiscal Federalism: EU and the US” during the Summer Course in International Taxation and Corporate Gove
  2012 Lectures at the University of Leiden on “Double Taxation Relief” and “Non-discrimination” during the Summer Course in International Taxation
  2012 Lectures at the Taxand Junior School in Marbella on “Introduction to Tax Treaties”, “Passive Income”, “Beneficial Ownership”, and ECJ Developments”
  2012 Lectures at the Tax Department of ATOZ in Luxembourg on “Non-discrimination in Tax Law” and “Beneficial Ownership Provisions”
  2012 Lectures at the Tax Department of ATOZ in Luxembourg on “Interpretation of Tax Treaties” and “Latest Developments in EU Tax Law”
  2012 Lecture at the University of Vienna on “German Tax Law”
  2012 Lecture at the University of Vienna (WU) on the “Taxation of Foreign Income”
  2012 Lecture at the University of Münster on “Overview of Special Tax Regimes” during the Summer Course in International Taxation
  2012 Lecture at the University of Milan / OECD Conference on “Issues of Qualification under Article 23 OECD MC”
  2012 Lecture at the University of Luxembourg on “The Financial Transaction Tax”
  2012 Lecture at the University of Luxembourg on “Les accords Rubik”
  2012 Lecture at the Tax Department of Arcelor/Mittal in Luxembourg on “Non-discrimination in Tax Law”
  2012 Lecture at the seminar of the “Deutsche Steuerjuristische Gesellschaft” at the University of Linz on “Principles of Equality and Non-discrimination”
  2012 Lecture at the Institute of Luxembourg Administrators on “Tax Law for Directors”
  2012 Lecture at the Institut Finanzen und Steuern Berlin on “The Tax Agreements with Switzerland from a Constitutional and EU-law Perspective”
  2012 Lecture at the 29th congress on International Taxation in Hamburg on “Double Non-Taxation”
  2011 Lectures at the University of St. Gallen at NYU on “The OECD Model Convention”, on “The EU Directives”, “EU tax law: outbound”, and “Comparative Fiscal Federalism: EU and the US” during the Summer Course in International Taxation and Corporate Gove
  2011 Lectures at the University of Leiden (Netherlands) on “Double Taxation Relief” and “Non-discrimination” during the Summer Course in International Taxation
  2011 Lectures at the Taxand Junior School in Marbella (Spain) on “Introduction to Tax Treaties”, “Passive Income”, “CCCTB”, and “Beneficial Ownership”
  2011 Lecture at the University of Vienna on “German Tax Law”
  2011 Lecture at the University of Münster (Germany) on “Special Tax Regimes” during the Summer Course in International Taxation
  2011 Lecture at the University of Luxembourg on “Taxation of Investment Funds”
  2011 Lecture at the University of Luxembourg on “Common Consolidated Corporate Tax Base”
  2011 Lecture at the Tax Conference
  2011 Lecture at the ATOZ Tax Conference in Luxembourg on
  2011 Keynote Lecture at the D-A-CH congress in Vienna on ”Future Trends in European Tax Law”
  2010 Lectures on “Juridical double taxation” and “EU law as a remedy to double burdens”, University of Luxembourg
  2010 Lectures at the University of St. Gallen at NYU on “The OECD Model Convention” and on “The Freedom of Establishment” during the Summer Course in International Taxation and Corporate Governance
  2010 Lectures at the University of Lisbon (Portugal) on “Cross-border losses” and “Dividend taxation within the European Union” during the GREIT Summer Course on European Tax Law
  2010 Lectures at the University of Leiden (Netherlands) on “Double Taxation Relief” and “Non-discrimination” during the Summer Course in International Taxation
  2010 Lecture at the University of Münster (Germany) on “International business taxation”
  2010 Lecture at the University of Münster (Germany) on “Double Taxation Treaties: Recent developments (Case studies) during the Summer Course in International Taxation
  2010 Lecture at the University of Milan / OECD Conference on “Interpretation of the terms “business” and “business profits” in the OECD-MC
  2010 Lecture at the University of Luxembourg on “Data protection as a fundamental right”
  2009 Lectures at the University of St. Gallen at NYU on “The OECD Model Convention” and on “The Parent Subsidiary Directive” during the Summer Course in International Taxation and Corporate Governance
  2009 Lecture at the University of Münster (Germany) on “Triangular Cases in International Tax Law” during the Summer Course in International Taxation
  2009 Lecture at Seton Hall Law School (New Jersey, USA) on “Secondary Community Law in the Area of Direct Taxation”
  2009 Lecture at Seton Hall Law School (New Jersey, USA) on “Free Movement of Capital” at the conference on Free Movement in the European Union
  2008 Lecture at the University of Münster (Germany) on “Triangular Cases in International Tax Law” during the Summer course in International Taxation
  2008 Lecture at the University of Lisbon (Portugal) on “CFC Legislation and EC Law”
  2007 Lecture at the University of Vienna (Austria) on “Art. 21 OECD-Model Convention” during a conference on distributive norms in tax treaties
  2007 Lecture at the University of Tilburg (Netherlands) on “Abuse in International Tax Law”
  2007 Lecture at the University of Münster (Germany) on “Triangular Cases in International Tax Law” during the Summer Course in International Taxation
  2007 Lecture at the Academy of the German Ministry of Finance in Berlin (Germany) on “Recent Developments in EC Tax Law"
  2005 Lecture on “Most Favored Nation Clauses in Double Taxation Conventions,” Max-Planck-Institute Munich
  2005 Lecture at the Academy of the German Ministry of Finance in Berlin (Germany) on “Recent Developments in EC Tax Law"

Publications

Book (monograph)

2018 Rust, Alexander, Blum, Daniel. 2018. Grundrechtsschutz im Steuerrecht, Gutachten zum 20. Österreichischen Juristentag 2018 Steuerrecht. Band IV/1. Wien: Manz'Sche Verlags- und Universitätsbuchhandlung. (Details)
2011 Rust, Alexander. 2011. 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).. -: -. (Details)
2007 Rust, Alexander. 2007. Compatibility of CFC-Rules with European and Tax Treaty Law. München: -. (Details)

Journal article

2016 Rust, Alexander and Kofler, Georg. 2016. Deutsches BVerfG zur Verfassungskonformität von -"Treaty Overrides" SWI - Steuer und Wirtschaft International S. 144-150. (Details)
  Rust, Alexander. 2016. German Constitutional Court rules on Constitutionality of Treaty Overrides. SWI - Steuer und Wirtschaft International , 144-150. (Details)
  Rust, Alexander. 2016. The Framework of International Economic Law, Deutsches Steuerrecht (DStR) , 119-133. (Details)
2015 Rust, Alexander. 2015. 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 . British Tax Review (3): S. 308-324. open access (Details)
2014 Rust, Alexander. 2014. Die Ungerechtigkeiten liegen in den zahlreichen Ausnahmevorschriften. BFG Journal (früher: UFS Journal) 12 S. 434-435. (Details)
  Rust, Alexander. 2014. Interview concerning my Inaugural Lecture. BFG Journal (früher: UFS Journal) , 434-435. (Details)
2013 Rust, Alexander. 2013. Limitation on Benefits Articles in Income Tax Treaties: the Current State of Play. Intertax 6 & 7 395-404. (Details)
  Rust, Alexander, Fort, Eric, Jung, Rüdiger. 2013. Luxembourg National Report – Exchange of information. Cahiers de Droit Fiscal International 98b S. 473-494. (Details)
2012 Rust, Alexander. 2012. The new Commission Proposal on Double Non-Taxation. Highlights & Insights on European Taxation (3): S. 7-9. (Details)
2008 Rust, Alexander. 2008. Comment on the judgment of Finanzgericht Berlin-Brandenburg of July 8th, 2008. Highlights & Insights on European Taxation S. 67-69. (Details)
  Rust, Alexander. 2008. Comment on the preliminary ruling in re Gaz de France, Finanzgericht Köln of May 23rd, 2008. Highlights & Insights on European Taxation S. 74-75. (Details)

Chapter in edited volume

2018 Rust, Alexander. 2018. Legal interpretation in light of EU law. In: 100 Jahre Steuerrechtsprechung in Deutschland: Festschrift für den Bundesfinanzhof , Hrsg. Drüen/Hey/Mellinghoff, 801-803. Köln: Otto Schmidt. (Details)
  Rust, Alexander. 2018. National Report Germany: Consequences of a Treaty Override? In: Tax Treaty Case Law Around the Globe 2017, Hrsg. Lang/Rust/Owens/Schuch/Staringer/Storck/Essers/Kemeren/Smit, 3-12. Wien: Linde. (Details)
  Rust, Alexander. 2018. National Report Germany: The "X-GmbH", "EV" and "Bechtel & Bechtel" cases. In: CJEU: Recent Developments in Direct Taxation 2017, Hrsg. Lang/Pistone/Rust/Schuch/Staringer/Storck, 91-106. Wien: Linde Verlag. (Details)
  Rust, Alexander. 2018. Options under the Multilateral Instrument. In: The OECD Multilateral Instrument for Tax Treaties: Analysis and Effects, Hrsg. Lang/Pistone/Rust/Schuch/Staringer, 139-164. Alphen aan den Rijn: Wolters Kluwer Law & Business. (Details)
2017 Rust, Alexander. 2017. Equality and Non-discrimination in European Tax Law. In: EU Tax Law and Policy in the 21st Century, Hrsg. Haslehner/Kofler/Rust, 51-66. Alphen aan den Rijn: Kluwer Law International. (Details)
  Rust, Alexander, Walker, Benjamin Reid. 2017. Independent and Dependent Personal Services. In: The UN Model Convention and Its Relevance for the Global Tax Treaty Network, Hrsg. Lang/Pistone/Rust/Schuch/Staringer, 71-88. Amsterdam: IBFD. (Details)
  Rust, Alexander. 2017. National Report Germany: The "Bechtel & Bechtel" case. In: CJEU - Recent Developments in Direct Taxation 2016, Hrsg. Lang/Pistone/Rust/Schuch/Staringer/Storck, 79-84. Wien: Linde Verlag. (Details)
  Rust, Alexander. 2017. The Framework of International Economic Law. In: Steuerrecht und Wirtschaftspolitik, Hrsg. Sieker, 119-133. Köln: Otto Schmidt. (Details)
2016 Rust, Alexander and Wöhrer, Viktoria. 2016. 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, Hrsg. Lang/Pistone/Rust/Schuch/Staringer, S. 107-131. Wien: Linde. (Details)
  Rust, Alexander. 2016. Austria: Constitutional Review of Tax Treaties. In: Tax Treaty Case Law around the Globe 2015, Hrsg. Lang et al. 95-100. Wien: Linde Verlag. (Details)
  Rust, Alexander. 2016. How Final are Arbitration Decisions? In: International Arbitration in Tax Matters, Hrsg. Michael Lang/Jeffrey Owens, S. 377-386. Amsterdam: IBFD. (Details)
  Rust, Alexander. 2016. National Report Germany: The "Hünnebeck", "Feilen" and "Sparkasse Allgäu" cases. In: Direct Taxation: Recent ECJ Developments , Hrsg. Lang/Pistone/Rust/Schuch/Staringer/Storck, 61-71. Wien: Linde Verlag. (Details)
  Rust, Alexander. 2016. The influence of EU Law on the Design of Domestic Tax Law for Entertainers and Sportspersons. In: Taxation of Entertainers and Sportspersons Performing Abroad, Hrsg. Maisto, 37-52. Amsterdam: IBFD. (Details)
  Schuch, Josef, Pistone, Pasquale, Rust, Alexander, Staringer, Claus, Neubauer, Nikolaus. 2016. The Saving Clause – Art 1 Para 3 OECD MC. In: Base Erosion and Profit Shifting – The Proposals to Revise the OECD Model Convention, Hrsg. Lang/Pistone/Rust/Schuch/Staringer (eds.), 27-50. Vienna: Linde. (Details)
  Rust, Alexander. 2016. 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, Hrsg. Lang/Rust/Owens/Pistone/Schuch/Staringer/Storck/Essers/Kemeren/Smit (eds.), 211-216. Wien: Linde Verlag. (Details)
  Rust, Alexander. 2016. 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, Hrsg. Lang/Rust/Owens/Pistone/Schuch/Staringer/Storck/Essers/Kemeren/Smit (eds.), 219-227. Wien: Linde Verlag. (Details)
2015 Rust, Alexander. 2015. Commentary on Art. 21 (Other Income) and Art. 24 OECD-MC (Non-Discrimination). In: ON DOUBLE TAXATION CONVENTIONS, Hrsg. Klaus Vogel & Moris Lehner, S. 1915-1940. München: - (Details)
  Rust, Alexander, Reimer, Ekkehart . 2015. 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 , Hrsg. Ekkehart Reimer/Alexander Rust, S. 1 ff-1734. The Netherlands: Kluwer Law International. (Details)
  Rust, Alexander. 2015. Der BEPS Aktionspunkt 2 zur Neutralisierung der Effekte hybrider Gestaltungen und seine Vereinbarkeit mit den Diskriminierungsverboten der Doppelbesteuerungsabkommen und des AEUV. In: Grundfragen des Europäischen Steuerrechts, Hrsg. Wolfgang Schön / Caroline Heber, S. 89-108. Berlin Heidelberg: Springer Verlag. (Details)
  Rust, Alexander. 2015. National Report Germany. In: Direct Taxation: Recent ECJ Developments, Hrsg. Lang/Pistone/Rust/Schuch/Staringer/Storck, S. 41-50. Wien: Linde Verlag. (Details)
  Rust, Alexander. 2015. OECD Measures on Hybrid Mismatch Arrangements and their compaibility with EU Law. In: Grundfragen des Europäischen Steuerrechts, Hrsg. Wolfgang Schön, 89-108. Wien: ? (Details)
  Schuch, Josef, Lang, Michael, Pistone, Pasquale, Rust, Alexander, Staringer, Claus. 2015. The definition of dividends, interest and capital gains under the Commentary Update 2014 . In: The OECD Model Convention and its Update 2014, Hrsg. Lang / Pistone / Rust / Schuch /Staringer, 1-24. Vienna: Linde. (Details)
  Rust, Alexander. 2015. 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. In: Tax Treaty Case Law Around The Globe 2013, Hrsg. Lang, 79-84. Wien: Linde Verlag. (Details)
2014 Rust, Alexander and Vallada, Felipe. Forthcoming. Beneficial Ownership According to Articles 10, 11 and 12 OECD Model Convention. In: The OECD-Model-Convention and its Update 2014, None. (Details)
  Rust, Alexander. 2014. To Tax or Not to Tax: Reflections on the Case Law of the EFTA Court. In: The EEA and the EFTA Court Decentred Integration, Hrsg. EFTA Court, 459-471. Oxford: Media of the EEA and the EFTA Court. (Details)
2013 Rust, Alexander. 2013. Capital Gains and Qualification Conflicts under Article 23 OECD MC. In: TAXATION OF COMPANIES ON CAPITAL GAINS ON SHARES, Hrsg. Guglielmo Maisto, 87-119. Amsterdam: -. (Details)
  Rust, Alexander. 2013. International Double Non-Taxation,. In: THE AVOIDANCE OF DOUBLE TAXATION, Hrsg. Jürgen Lüdicke, 37-50. Köln: -. (Details)
  Rust, Alexander. 2013. Interpreting the 183-day rule and Pensions vs. Business Income. In: TAX TREATY CASE LAW AROUND THE GLOBE 2013, Hrsg. Michael Lang, 269-283. Wien: Linde Verlag. (Details)
  Rust, Alexander. 2013. Principles of Equality and Non-discrimination. In: INTERNATIONAL TAX LAW, Hrsg. Markus Achatz, 71-85. Köln: -. (Details)
  Rust, Alexander. 2013. The Concept of State Aid - An Introduction. In: STATE AID AND TAX LAW, Hrsg. Alexander Rust/Claire Micheau, 1-12. Alphen aan den Rijn: -. (Details)
  Rust, Alexander. 2013. 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, Hrsg. Eric C.C.M. Kemmeren et al. S. 93 u 357-101 u 363. Amsterdam, The Netherlands: IBFD. (Details)
2012 Rust, Alexander. 2012. Comments on the Judgment of the Bundesfinanzhof I R 73/10. In: Internationale Steuer-Rundschau, Hrsg. co-author with Martina Tippelhofer, 44-47. -: -. (Details)
  Rust, Alexander. 2012. Data Protection as a Fundamental Right. In: EXCHANGE OF INFORMATION AND TAX LAW, Hrsg. Alexander Rust/ Eric Fort, 177-196. -: -. (Details)
2011 Rust, Alexander. 2011. Business and Business Profits. In: THE MEANING OF “ENTERPRISE”, “BUSINESS” AND “BUSINESS PROFITS” UNDER TAX TREATIES AND EU TAX LAW, Hrsg. Guglielmo Maisto, 85-106. Amsterdam: -. (Details)
  Rust, Alexander. 2011. Comment on Professor van Thiels Contribution. In: TAX EVASION AND TAX AVOIDANCE, Hrsg. Georg Kofler/Ruth Mason/Servaas van Thiel ed., 69-79. Vienna: -. (Details)
  Rust, Alexander. 2011. Double Taxation. In: DOUBLE TAXATION WITHIN THE EUROPEAN UNION, Hrsg. Alexander Rust, 1-15. -: -. (Details)
  Rust, Alexander. 2011. How European Law Could Solve Double Taxation. In: DOUBLE TAXATION WITHIN THE EUROPEAN UNION, Hrsg. Alexander Rust ed., 137-155. -: -. (Details)
2010 Rust, Alexander. 2010. International Tax Neutrality and Non-discrimination A Legal Perspective. In: TAX TREATIES: BUILDING BRIDGES BETWEEN LAW AND ECONOMICS, Hrsg. Lang/Pistone/Schuch/Staringer/Storck/Zagler ed., 629-649. Vienna: -. (Details)
  Rust, Alexander. 2010. National Report. In: RESIDENCE OF INDIVIDUALS UNDER TAX TREATIES AND EC LAW, Hrsg. Guglielmo Maisto ed., 361-396. Amsterdam: -. (Details)
  Rust, Alexander. 2010. Residence under inheritance tax. In: RESIDENCE OF INDIVIDUALS UNDER TAX TREATIES AND EC LAW, Hrsg. Guglielmo Maisto ed.,, 85-103. Amsterdam: -. (Details)
2009 Rust, Alexander. 2009. Domestic law in violation of EC-law. In: Internationales Steuerrecht, Hrsg. -, 286-382. -: -. (Details)
  Rust, Alexander. 2009. Requirements for dividend taxation in conformity with EC-law. In: Deutsches Steuerrecht, Hrsg. -, 2568-2577. -: -. (Details)
2008 Rust, Alexander. 2008. CFC Legislation and EC Law. In: Intertax, Hrsg. -, 492-501. -: -. (Details)
  Rust, Alexander. 2008. Commentary on Art. 24 OECD-MC (Non-Discrimination). In: ON DOUBLE TAXATION CONVENTIONS, Hrsg. Klaus Vogel & Moris Lehner eds, 1667-1750. München: -. (Details)
  Rust, Alexander. 2008. Art. 21 OECD-MC. In: SOURCE VS RESIDENCE: PROBLEMS ARISING FROM THE ALLOCATION OF TAXING RIGHTS IN TAX TREATY LAW AND POSSIBLE ALTERNATIVES , Hrsg. Lang/Pistone/Schuch/Staringer, S. 327-345. The Netherlands: Kluwer Law International. (Details)
2007 Rust, Alexander. 2007. National Report. In: COURTS AND TAX TREATY LAW, Hrsg. Guglielmo Maisto ed.,, 257-276. Amsterdam: -. (Details)
2006 Rust, Alexander. 2006. Most-Favored-Nation Clauses in Tax Treaties. In: MOST-FAVORED-NATION TREATMENT IN TAX LAW, Hrsg. Axel Cordewener et al. ed, 77-92. München: -. (Details)
  Rust, Alexander. 2006. National Report. In: TAX TREATIES AND DOMESTIC LAW, Hrsg. Guglielmo Maisto ed.,, 233-243. Amsterdam: -. (Details)
2005 Rust, Alexander. 2005. Cross Border Group Consolidation,. In: Internationales Steuerrecht, Hrsg. -, 27-28. -: -. (Details)
  Rust, Alexander. 2005. Treaty Override in German International Tax Law. In: Internationales Steuerrecht, Hrsg. co-author with Ekkehart Reimer, 843-849. -: -. (Details)
2004 Rust, Alexander. 2004. CFC Legislation, Tax Treaties and EC Law in Germany. In: CFC LEGISLATION, TAX TREATIES AND EC LAW, Hrsg. Michael Lang ed., 255-279. Vienna: -. (Details)
  Rust, Alexander. 2004. Coherence as a Justification for Restrictions of the EC-Freedoms. In: Europäisches Wirtschafts- und Steuerrecht, Hrsg. -, 450-454. -: -. (Details)
  Rust, Alexander. 2004. Exit Taxes and EC-Law. In: Europäisches Wirtschaft- und Steuerrecht, Hrsg. co-author with Ekkehart Reimer and Roland Ismer)., 207-217. -: -. (Details)
  Rust, Alexander. 2004. Non-Discrimination in International Tax Law. In: Internationales Steuerrecht, Hrsg. -, 391-396. -: -. (Details)
2003 Rust, Alexander. 2003. Avoidance of Double Non-Taxation in Germany. In: AVOIDANCE OF DOUBLE NON-TAXATION, Hrsg. Michael Lang ed., 109-135. Vienna: -. (Details)
  Rust, Alexander. 2003. Commentary on Art. 24 OECD-MC (Non-Discrimination. In: ON DOUBLE TAXATION CONVENTIONS, Hrsg. Klaus Vogel & Moris Lehner eds, 1795-1889. München: -. (Details)
  Rust, Alexander. 2003. Non-Discrimination and Group Consolidation. In: Internationales Steuerrecht, Hrsg. -, 658-661. -: -. (Details)
  Rust, Alexander. 2003. The European Experience with a Wealth Tax A Comparative Discussion. In: 23 Tax Law Review, Hrsg. co-author with Moris Lehner et al, 613-690. -: -. (Details)

Contribution in legal commentary

2015 Rust, Alexander. 2015. Article 1. Persons Covered. In Klaus Vogel on Double Taxation, 4th edition. Hrsg. Ekkehart Reimer, Alexander Rust. 73-142. Niederlande: Kluwer Law International (Details)
  Rust, Alexander. 2015. Article 21. Other Income. In Klaus Vogel on Double Taxation, 4th edition. Hrsg. Ekkehart Reimer, Alexander Rust. 1529-1560. Niederlande: Kluwer Law International (Details)
  Rust, Alexander. 2015. Article 23. Exemption Method and Credit Method. In Klaus Vogel on Double Taxation, 4th edition. Hrsg. Ekkehart Reimer, Alexander Rust. 1581-1656. Niederlande: Kluwer Law International (Details)
  Rust, Alexander. 2015. Article 24. Non-discrimination. In Klaus Vogel on Double Taxation, 4th edition. Hrsg. Ekkehart Reimer, Alexander Rust. 1657-1734. Niederlande: Kluwer Law International (Details)
  Rust, Alexander. 2015. Article 3. General Definitions. In Klaus Vogel on Double Taxation, 4th edition. Hrsg. Ekkehart Reimer, Alexander Rust. 171-216. Niederlande: Kluwer Law International (Details)
  Rust, Alexander. 2015. Introduction. In Klaus Vogel on Double Taxation Conventions, Fourth Edition. Hrsg. Ekkehart Reimer, Alexander Rust. 1-ff. Niederlande: Kluwer Law International (Details)
2005 Rust, Alexander. 2005. Conference Proceedings ECJ-Jurisprudence Quo vadis?. In Internationales Steuerrecht 6 IV-V. Hrsg. -. -: - (Details)
2004 Rust, Alexander. 2004. Conference Proceedings: Invitational Seminar on Tax Treaty Rules Applicable to Permanent Establishments in Memoriam of Prof. Dr. Berndt Runge. In BIFD. Hrsg. co-author with Annika Deitmer and Ingmar Dörr. -: - (Details)
  Rust, Alexander. 2004. Profit Attribution to Permanent Establishments; Allocation of Assets in Tax Treaty Law. In Internationales Steuerrecht 14. Hrsg. Clemens Nowotny,. -: - (Details)
2001 Rust, Alexander. 2001. Tax Consequences of Investments in Ireland. In Recht der Internationalen Wirtschaft 12 IV-V and 2001 Europäisches Wirtschafts- und Steuerrecht 12 V-VI.. Hrsg. Peter Lüdemann/James Bruton/Franz Hruschka. -: - (Details)
2000 Rust, Alexander. 2000. Tax Consequences of Investments in Spain. In Recht der Internationalen Wirtschaft 4 V-VI and 1999 Europäisches Wirtschafts- und Steuerrecht 10 V-VI.. Hrsg. Peter Lüdemann/Alvaro Echevarria/Franz Hruschka. -: - (Details)

Edited book (editorship)

2019 Lang, Michael, Pistone, Pasquale, Rust, Alexander, Schuch, Josef, Staringer, Claus, Storck, Alfred, Hrsg. 2019. CJEU - Recent Developments in Direct Taxation 2018. Wien: Linde. (Details)
  Lang, Michael, Pistone, Pasquale, Rust, Alexander, Schuch, Josef, Staringer, Claus, Pillet, Patrice, Hrsg. 2019. CJEU Recent Developments in Value Added Tax 2018. Wien: Linde. (Details)
  Lang, Michael, Owens, Jeffrey, Pistone, Pasquale, Rust, Alexander, Schuch, Josef, Staringer, Claus, Hrsg. 2019. Implementing Key BEPS Actions: Where Do We Stand? Amsterdam: IBFD. (Details)
  Bertl, Romuald, Eberhartinger, Eva, Egger, Anton, Hirschler, Klaus, Kalss, Susanne, Lang, Michael, Novotny-Farkas, Zoltán, Nowotny, Christian, Riegler, Christian, Rust, Alexander, Schuch, Josef, Staringer, Claus, Hrsg. 2019. Organe von Unternehmen in Recht und Rechnungswesen. Wiener Bilanzrechtstage 2019. Wien: Linde. (Details)
  Kemmeren, Eric, Essers, Peter, Smit, Daniel, Lang, Michael, Owens, Jeffrey, Pistone, Pasquale, Rust, Alexander, Schuch, Josef, Staringer, Claus, Storck, Alfred, Hrsg. 2019. Tax Treaty Case Law around the Globe 2018. Wien: IBFD/Linde. (Details)
  Lang, Michael, Pistone, Pasquale, Rust, Alexander, Schuch, Josef, Staringer, Claus, Hrsg. 2019. Tax Treaty Entitlement. Wien: IBFD/Linde. (Details)
  Bertl, Romuald, Eberhartinger, Eva, Egger, Anton, Hirschler, Klaus, Kalss, Susanne, Lang, Michael, Nowotny, Christian, Riegler, Christian, Rust, Alexander, Schuch, Josef, Staringer, Claus, Hrsg. 2019. Wertmaßstäbe. Wiener Bilanzrechtstage 2018. Wien: Linde Verlag. (Details)
2018 Lang, Michael, Pistone, Pasquale, Rust, Alexander, Schuch, Josef, Staringer, Claus, Storck, Alfred, Hrsg. 2018. CJEU - Recent Developments in Direct Taxation 2017. Wien: Linde. (Details)
  Pistone, Pasquale, Lang, Michael, Rust, Alexander, Schuch, Josef, Staringer, Claus, Pillet, Patrice, Hrsg. 2018. CJEU Recent Developments in Value Added Tax 2017. Austria: Linde Verlag. (Details)
  Lang, Michael, Pistone, Pasquale, Rust, Alexander, Schuch, Josef, Staringer, Claus, Evans, Chris, Hrsg. 2018. Improving Tax Compliance in a Globalized World. Amsterdam: IBFD. (Details)
  Lang, Michael, Rust, Alexander, Owens, Jeffrey, Pistone, Pasquale, Schuch, Josef, Staringer, Claus, Storck, Alfred, Essers, Peter, Kemmeren, Eric, Smit, Daniël, Hrsg. 2018. Tax Treaty Case Law Around the Globe 2017. Amsterdam/Vienna: IBFD. (Details)
  Lang, Michael, Rust, Alexander, Owens, Jeffrey, Pistone, Pasquale, Schuch, Josef, Staringer, Claus, Storck, Alfred, Essers, Peter, Kemmeren, Eric, Smit, Daniel, Hrsg. 2018. Tax Treaty Case Law Around the Globe 2017. Wien: Linde. (Details)
  Pistone, Pasquale, Lang, Michael, Rust, Alexander, Schuch, Josef, Staringer, Claus, Hrsg. 2018. The OECD Multilateral Instrument for Tax Treaties: Analysis and Effects . Vienna: Kluwer Law International. (Details)
2017 Pistone, Pasquale, Lang, Michael, Rust, Alexander, Schuch, Josef, Staringer, Claus, Storck, Alfred, Hrsg. 2017. CJEU - Recent Developments in Direct Taxation 2016. Wien: Linde Verlag. (Details)
  Pistone, Pasquale, Lang, Michael, Rust, Alexander, Schuch, Josef, Staringer, Claus, Raponi, Donato, Hrsg. 2017. CJEU Recent Developments in Value Added Tax 2016. Vienna: Linde. (Details)
  Rust, Alexander, Lang, Michael, Schuch, Josef, Staringer, Claus, Hrsg. 2017. Die Anti-Tax-Avoidance-Richtlinie. Schriftreihe zum Unternehmenssteuerrecht Band 5. Wien: Linde Verlag. (Details)
  Schuch, Josef, Lang, Michael, Staringer, Claus, Rust, Alexander, Hrsg. 2017. Einführung in das Steuerrecht. Wien: facultas. (Details)
  Bertl, Romuald, Eberhartinger, Eva, Egger, Anton, Hirschler, Klaus, Kalss, Susanne, Lang, Michael, Nowotny, Christian, Riegler, Christian, Rust, Alexander, Schuch, Josef, Staringer, Claus, Hrsg. 2017. Hybrid-Finanzierung in Bilanz- und Steuerrecht. Wiener Bilanzrechtstage 2017. Wien: Linde Verlag. (Details)
  Pistone, Pasquale, Lang, Michael, Rust, Alexander, Schuch, Josef, Staringer, Claus, Hrsg. 2017. Recent & Pending Cases at the CJEU on Direct Taxation 2017. Vienna: Linde. (Details)
  Schuch, Josef, Lang, Michael, Owens, Jeffrey, Pistone, Pasquale, Rust, Alexander, Staringer, Claus, Storck, Alfred, Kemmeren, Eric, Smit, Daniel, Essers, Peter , Hrsg. 2017. Tax Treaty Case Law Around the Globe 2016. Wien: Linde. (Details)
  Pistone, Pasquale, Lang, Michael, Owens, Jeffrey, Rust, Alexander, Schuch, Josef, Staringer, Claus, Hrsg. 2017. The Impact of Bilateral Investment Treaties on Taxation . Amsterdam: IBFD. (Details)
  Lang, Michael, Pistone, Pasquale, Rust, Alexander, Schuch, Josef, Staringer, Claus, Hrsg. 2017. The UN Model Convention and Its Relevance for the Global Tax Treaty Network . Amsterdam: IBFD. (Details)
2016 Lang, Michael, Marchgraber, Christoph, Rust, Alexander, Schuch, Josef, Staringer, Claus, Hrsg. 2016. Aktuelle Fragen des Unternehmenskaufs. Wien: Linde Verlag. (Details)
  Lang, Michael, Pistone, Pasquale, Rust, Alexander, Schuch, Josef, Staringer, Claus, Hrsg. 2016. Base Erosion and Profit Shifting (BEPS). Wien: Linde. (Details)
  Schuch, Josef, Lang, Michael, Pistone, Pasquale, Rust, Alexander, Staringer, Claus, Storck, Alfred, Hrsg. 2016. CJEU - Recent Developments in Direct Taxation 2015. Vienna: Linde. (Details)
  Lang, Michael, Pistone, Pasquale, Rust, Alexander, Schuch, Josef, Staringer, Claus, Raponi, Donato , Hrsg. 2016. CJEU - Recent Developments in Value Added Tax 2015. Wien: Linde Verlag. (Details)
  Lang, Michael, Marchgraber, Christoph, Rust, Alexander, Schuch, Josef, Staringer, Claus, Hrsg. 2016. Dividenden im Konzern. Wien: Linde Verlag. (Details)
  Bertl, Romuald, Eberhartinger, Eva, Egger, Anton, Hirschler, Klaus, Kalss, Susanne, Lang, Michael, Nowotny, Christian, Riegler, Christian, Rust, Alexander, Schuch, Josef, Staringer, Claus, Hrsg. 2016. Fehler und Fehlverhalten in Bilanz- und Steuerrecht. Wiener Bilanzrechtstage 2016. Wien: Linde Verlag. (Details)
  Lang, Michael, Owens, Jeffrey, Pistone, Pasquale, Rust, Alexander, Staringer, Claus, Schuch, Josef, Hrsg. 2016. GAARs - A Key Element of Tax Systems in the Post-BEPS World. Amsterdam: IBFD. (Details)
  Lang, Michael, Marchgraber, Christoph, Rust, Alexander, Schuch, Josef, Staringer, Claus, Hrsg. 2016. Niedrigbesteuerung im Unternehmenssteuerrecht. Wien: Linde Verlag. (Details)
  Lang, Michael, Rust, Alexander, Owens, Jeffrey, Pistone, Pasquale, Schuch, Josef, Staringer, Claus, Essers, Peter, Kemmeren, Eric, Smit, Daniel, Hrsg. 2016. Tax Treaty Case Law around the Globe 2015. Austria: Linde Verlag. (Details)
  Pistone, Pasquale, Owens, Jeffrey, Lang, Michael, Essers, Peter, Kemmeren, Eric, Rust, Alexander, Smit, Daniël , Hrsg. 2016. Tax Treaty Case Law around the Globe 2016. Wien: IBFD/Linde. (Details)
2015 Lang, Michael, Pistone, Pasquale, Rust, Alexander, Schuch, Josef, Staringer, Claus, Storck, Alfred, Hrsg. 2015. ECJ - Recent Developments in Direct Taxation 2014. Wien: Linde Verlag. (Details)
  Lang, Michael, Pistone, Pasquale, Rust, Alexander, Schuch, Josef, Staringer, Claus, Storck, Alfred, Hrsg. 2015. The OECD Model Convention and its Update 2014. Wien: Linde Verlag. (Details)
  Lang, Michael, Rust, Alexander, Pistone, Pasquale, Schuch, Josef, Staringer, Claus, Hrsg. 2015. CJEU - Recent Developments in Value Added Tax 2014. Wien: Linde. (Details)
  Reimer, Ekkehart , Rust, Alexander, Hrsg. 2015. Klaus Vogel on Double Taxation Conventions, 4th edition. 4. Alphen aan den Rijn/Niederlande: Kluwer Law International. (Details)
  Schuch, Josef, Lang, Michael, Rust, Alexander, Staringer, Claus, Hrsg. 2015. KStG Körperschaftsteuer Kommentar. 2. Auflage. Wien: Linde. (Details)
  Rust, Alexander, Hrsg. 2015. TAX TREATY CASE LAW AROUND THE GLOBE 2014. Wien: Linde Verlag. (Details)
  Schuch, Josef, Lang, Michael, Pistone, Pasquale, Rust, Alexander, Staringer, Claus, Storck, Alfred, Hrsg. 2015. The OECD Model Convention and its Update 2014 . Wien: Linde. (Details)
2014 Kemmeren, Eric, Smit, Daniel, Essers, Peter, Lang, Michael, Owens, Jeffrey, Pistone, Pasquale, Rust, Alexander, Schuch, Josef, Staringer, Claus, Storck, Alfred, Hrsg. 2014. Tax Treaty Case Law around the Globe 2014. Wien: Linde Verlag. (Details)
  Rust, Alexander, Hrsg. 2014. EINFÜHRUNG IN DAS STEUERRECHT. 14. Wien: facultas wuv. (Details)
2013 Rust, Alexander, Hrsg. 2013. STATE AID AND TAX LAW. Alphen aan den Rijn: -. (Details)
2012 Rust, Alexander, Fort, Eric, Hrsg. 2012. Exchange of Information and Bank Secrecy. Niederlande: Kluwer Law International. (Details)
2011 Rust, Alexander, Hrsg. 2011. Double Taxation Within the European Union. Leiden, The Netherlands: Kluwer Law International. (Details)

Paper presented at an academic conference or symposium

2018 Rust, Alexander. 2018. CJEU decisions on Germany Cases. Recent and Pending Cases at the Court of Justice of the European Union on Direct Taxation, Wien (WU), Österreich, 08.11.-10.11. (Details)
  Dziwinski, Karol Adam, Rust, Alexander. 2018. Dual Residence for Individuals. 25th Viennese Symposium on International Tax Law, WU Wirtschaftsuniversität Wien, Austria, 22.06.2018. (Details)
  Rust, Alexander, Maisto, Guglielmo. 2018. Priciple Purpose Test and the Alta Energy Judgment of the Canadian Tax Court. IFA Italy, Milano, Italien, 26.11.2018. (Details)
2017 Rust, Alexander. 2017. Adapting the PE Concept to a Virtual World. Digital Tax Transformation Conference, Wien, Österreich, 18.12-19.12. (Details)
  Rust, Alexander, Miladinovic, Alexandra. 2017. Options under the Multilateral Instrument. 24th Viennese Symposium on International Tax Law "Multilateral Instrument" Wien, Österreich, 26.06. (Details)
  Rust, Alexander. 2017. “Triangular Cases” and the “Multilateral Instrument”, Luxembourg, December 2016 Adjunct Professor Georgetown University, 1 Credit Course on “European Tax Law”, master program of the University of Luxembourg, USA, Vereinigte Staaten/USA, January. (Details)
2016 Rust, Alexander. 2016. Articles 7 and 8 of the Anti-Tax-Avoidance Directive. Austrian IFA Branch, Wien, Österreich, October. (Details)
  Rust, Alexander. 2016. Country-by-Country Reporting. Global Henkel Tax Campus , Wien, Österreich, October. (Details)
  Rust, Alexander, Walker, Benjamin Reid. 2016. Dependent and Independent Personal Services. 23rd Viennese Symposium on International Tax Law "The UN Model Convention and its Relevance for the Global Tax Treaty Network" Wien, Österreich, 17.06. (Details)
  Rust, Alexander. 2016. Double Taxation Relief” and “Non-discrimination. Summer Course in International Taxation, University of Leiden, Niederlande, July. (Details)
  Rust, Alexander. 2016. Hybrid Mismatch Arrangements. Berliner Steuergespräche, Berlin, Berlin, Deutschland, June. (Details)
  Rust, Alexander. 2016. Introduction to International Tax Law. Master of Legal Studies Program, Wien, Österreich, October. (Details)
  Rust, Alexander. 2016. Overview of Special Tax Regimes” . Summer Course in International Taxation, University of Münster , Deutschland, June. (Details)
  Rust, Alexander. 2016. Tax Treaty around the Globe Conference. National Reporter for Germany, Tilburg, Niederlande, 05.16. (Details)
  Rust, Alexander. 2016. Taxation of Services according to the UN MC. IFA WU Seminar, Madrid, Spanien, September. (Details)
  Rust, Alexander. 2016. The OECD Model Convention”, “EU tax law: outbound”, “Comparative Fiscal Federalism: EU and the US” and “Tax planning”. Summer Course in International Taxation, University of St. Gallen at NYU, Schweiz, June. (Details)
2015 Rust, Alexander and Wöhrer, Viktoria. 2015. Anti-Abuse Clause for Permanent Establishments Situated in Third Countries. 22nd Viennese Symposium on International Tax Law, Wien, Österreich, 16.06. (Details)

Textbook

2017 Lang, Michael, Rust, Alexander, Schuch, Josef, Staringer, Claus. 2017. Einführung in das Steuerrecht. 17. Wien: facultas. (Details)
2016 Lang, Michael, Rust, Alexander, Schuch, Josef, Staringer, Claus. 2016. Einführung in das Steuerrecht. 16. Wien: facultas. (Details)
2015 Lang, Michael, Rust, Alexander, Schuch, Josef, Staringer, Claus. 2015. Einführung in das Steuerrecht . 15. Wien: facultas. (Details)
2014 Lang, Michael, Rust, Alexander, Schuch, Josef, Staringer, Claus. 2014. Einführung in das Steuerrecht . 14. Wien: facultas. (Details)

Dissertation

2007 Rust, Alexander. 2007. Compatibility of CFC-Rules with European and Tax Treaty Law. Dissertation, München, 275 pages. (Details)

Unpublished lecture

2019 Miladinovic, Alexandra, Rust, Alexander. 2019. Employees, entertainers and sportspersons in tax treaty law. Henkel Global Tax Campus, Wien, 20.02.19 (Details)
2018 Rust, Alexander. 2018. EU-Richtlinienvorschläge zur Besteuerung der digitalen Wirtschaft. KSW-Informationsabend, Wien, 29.10.18 (Details)
2017 Miladinovic, Alexandra, Rust, Alexander. 2017. Options under the MLI. 24th Viennese Symposium on International Tax Law, WU Vienna, 26.06. (Details)
2015 Rust, Alexander, Seiler, Markus. 2015. The Concept of Residence in Tax Treaty Law. The Practice of Double Tax Treaties in Case Studies, Vienna, 15.01. (Details)

Projects

2017
Taxation of temporary workers (2017-2018) (Details)
Global Value Chains and Transfer Pricing (2017-2020) (Details)
ROBOT TAX (2017-2020) (Details)
2015
Tax Aspects of Bilateral Investment Treaties of Central and Eastern European Member States of the European Union (2015-2015) (Details)