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Rita Julien

Rita Julien LL.M.
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+43 1 31336 5931
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Contact information and photo taken from and editable at WU Directory.

CV

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Researcher Identifier

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Awards and Honors

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Classifications

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Expertise

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Activities

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Publications

Journal article

2017 Bravo, Nathalie, Govind, Sriram, Julien, Rita, Schoueri, Pedro. 2017. Implementing Key BEPS Actions: Where Do We Stand? Intertax, 45, (12), 852-863. (Details)
  Julien, Rita, Koch, Petra, Szudoczky, Rita. 2017. What Has Changed in the Limitation on Benefits Clause of the 2016 US Model?: Technical Modifications, Policy Considerations and Comparisons with Base Erosion and Profit Shifting Action 6. Intertax 45 (1), 12-37. (Details)
2015 Bravo, Nathalie, Julien, Rita, Kollmann, Jasmin, Majdanska, Alicja, Turcan, Laura. 2015. The effect of Bilateral Investment Treaties on Taxation. Tax Notes International 80 (2): S. 187-195. (Details)

Chapter in edited volume

2017 Julien, Rita. 2017. Elimination of Double Taxation. In: The UN Model Convention and its Relevance for the Global Tax Treaty Network, Hrsg. Lang / Rust / Schuch / Staringer, 209-257. Amsterdam: IBFD. (Details)
2016 Pistone, Pasquale and Julien, Rita and Cannas, Francesco. 2016. Can the Derivative Benefits Provision and the Competent Authority Discretionary Relief Provision render the OECD-proposed Limitation on Benefits Clause Compatible with EU Fundamental Freedoms? In: Base Erosion and Profit Shifting (BEPS), Hrsg. Michael Lang, Pasquale Pistone, Alexander Rust, Josef Schuch, Claus Staringer, S. 165-219. Vienna: Linde Verlag. (Details)

Contribution in legal commentary

2018 Julien, Rita. 2018. Update of 14 June 2018 on Article 23 OECD MC, m.no. 14. In Klaus Vogel on Double Taxation Conventions: Online Commentary. Hrsg. Ekkehart Reimer, Alexander Rust, Netherlands: Wolters Kluwer Law & Business. (Details)
  Julien, Rita. 2018. Update of 14 June 2018 on Article 4 OECD MC, m.no. 92. In Klaus Vogel on Double Taxation Conventions: Online Commentary. Hrsg. Ekkehart Reimer, Alexander Rust, Netherlands: Wolters Kluwer Law & Business. (Details)
  Julien, Rita. 2018. Update of 15 July 2018 on Article 23 OECD MC, m.no. 58. In Klaus Vogel on Double Taxation Conventions: Online Commentary. Hrsg. Ekkehart Reimer, Alexander Rust, Netherlands: Wolters Kluwer Law & Business. (Details)
  Julien, Rita. 2018. Update of 27 April 2018 on Preface to Articles 10 to 12 OECD MC, m.no. 29. In Klaus Vogel on Double Taxation Conventions: Online Commentary. Hrsg. Ekkehart Reimer, Alexander Rust, Netherlands: Wolters Kluwer Law & Business. (Details)
  Julien, Rita. 2018. Update of 31 July 2018 on Article 23 OECD MC, m.no. 15. In Klaus Vogel on Double Taxation Conventions: Online Commentary. Hrsg. Ekkehart Reimer, Alexander Rust, Netherlands: Wolters Kluwer Law & Business. (Details)
2017 Julien, Rita. 2017. Update of 02 December 2017 on Article 1 OECD MC, m.no. 90. In Klaus Vogel on Double Taxation Conventions: Online Commentary. Hrsg. Ekkehart Reimer, Alexander Rust, Netherlands: Wolters Kluwer Law & Business. (Details)
  Julien, Rita. 2017. Update of 02 December 2017 on Preface to Articles 10 to 12 OECD MC, m.no. 94. In Klaus Vogel on Double Taxation Conventions: Online Commentary. Hrsg. Ekkehart Reimer, Alexander Rust, Netherlands: Wolters Kluwer Law & Business. (Details)
  Julien, Rita. 2017. Update of 05 May 2017 on Preface to Articles 10 to 12 OECD MC, m.no. 119. In Klaus Vogel on Double Taxation Conventions: Online Commentary. Hrsg. Ekkehart Reimer, Alexander Rust, Netherlands: Wolters Kluwer Law & Business. (Details)
  Julien, Rita. 2017. Update of 09 June 2017 on Preface to Articles 10 to 12 OECD MC, m.no. 51. In Klaus Vogel on Double Taxation Conventions: Online Commentary. Hrsg. Ekkehart Reimer, Alexander Rust, Netherlands: Wolters Kluwer Law & Business. (Details)
  Julien, Rita. 2017. Update of 12 April 2017 on Article 23 OECD MC, m.no. 10. In Klaus Vogel on Double Taxation Conventions: Online Commentary. Hrsg. Ekkehart Reimer, Alexander Rust, Netherlands: Wolters Kluwer Law & Business. (Details)
  Julien, Rita. 2017. Update of 12 April 2017 on Article 23 OECD MC, m.no. 4. In Klaus Vogel on Double Taxation Conventions: Online Commentary. Hrsg. Ekkehart Reimer, Alexander Rust, Netherlands: Wolters Kluwer Law & Business. (Details)
  Julien, Rita. 2017. Update of 12 April 2017 on Preface to Articles 10 to 12 OECD MC, m.no. 102. In Klaus Vogel on Double Taxation Conventions: Online Commentary. Hrsg. Ekkehart Reimer, Alexander Rust, Netherlands: Wolters Kluwer Law & Business. (Details)
  Julien, Rita. 2017. Update of 16 January 2017 on Article 23 OECD MC, m.no. 70. In Klaus Vogel on Double Taxation Conventions: Online Commentary. Hrsg. Ekkehart Reimer, Alexander Rust, Netherlands: Wolters Kluwer Law & Business. (Details)
  Julien, Rita. 2017. Update of 17 July 2017 on Article 23 OECD MC, m.no. 69. In Klaus Vogel on Double Taxation Conventions: Online Commentary. Hrsg. Ekkehart Reimer, Alexander Rust, Netherlands: Wolters Kluwer Law & Business. (Details)
  Julien, Rita. 2017. Update of 26 December 2017 on Article 5 OECD MC, m.no. 36. In Klaus Vogel on Double Taxation Conventions: Online Commentary. Hrsg. Ekkehart Reimer, Alexander Rust, Netherlands: Wolters Kluwer Law & Business. (Details)
  Julien, Rita. 2017. Update of 26 December 2017 on Preface to Articles 10 to 12 OECD MC, m.no. 141. In Klaus Vogel on Double Taxation Conventions: Online Commentary. Hrsg. Ekkehart Reimer, Alexander Rust, Netherlands: Wolters Kluwer Law & Business. (Details)
  Julien, Rita. 2017. Update of 26 May 2017 on Preface to Articles 10 to 12 OECD MC, m.no. 41. In Klaus Vogel on Double Taxation Conventions: Online Commentary. Hrsg. Ekkehart Reimer, Alexander Rust, Netherlands: Wolters Kluwer Law & Business. (Details)
  Julien, Rita. 2017. Update of 26 May 2017 on Preface to Articles 10 to 12 OECD MC, m.no. 48. In Klaus Vogel on Double Taxation Conventions: Online Commentary. Hrsg. Ekkehart Reimer, Alexander Rust, Netherlands: Wolters Kluwer Law & Business. (Details)
2016 Julien, Rita. 2016. Update of 01 August 2016 on Article 23 OECD MC, m.no. 99. In Klaus Vogel on Double Taxation Conventions: Online Commentary. Hrsg. Ekkehart Reimer, Alexander Rust, Netherlands: Wolters Kluwer Law & Business. (Details)
  Julien, Rita. 2016. Update of 06 October 2016 on Article 23 OECD MC, m.no. 4. In Klaus Vogel on Double Taxation Conventions: Online Commentary. Hrsg. Ekkehart Reimer, Alexander Rust, Netherlands: Wolters Kluwer Law & Business. (Details)
  Julien, Rita. 2016. Update of 06 September 2016 on Article 23 OECD MC, m.no. 70. In Klaus Vogel on Double Taxation Conventions: Online Commentary. Hrsg. Ekkehart Reimer, Alexander Rust, Netherlands: Wolters Kluwer Law & Business. (Details)
  Julien, Rita. 2016. Update of 06 September 2016 on Article 23 OECD MC, m.no. 99. In Klaus Vogel on Double Taxation Conventions: Online Commentary. Hrsg. Ekkehart Reimer, Alexander Rust, Netherlands: Wolters Kluwer Law & Business. (Details)
  Julien, Rita. 2016. Update of 07 December 2016 on Article 23 OECD MC, m.no. 58. In Klaus Vogel on Double Taxation Conventions: Online Commentary. Hrsg. Ekkehart Reimer, Alexander Rust, Netherlands: Wolters Kluwer Law & Business. (Details)
  Julien, Rita. 2016. Update of 08 February 2016 on Article 23 OECD MC, m.no. 4 fn 1. In Klaus Vogel on Double Taxation Conventions: Online Commentary. Hrsg. Ekkehart Reimer, Alexander Rust, Netherlands: Wolters Kluwer Law & Business. (Details)
  Julien, Rita. 2016. Update of 08 February 2016 on Article 23 OECD MC, m.no. 70. In Klaus Vogel on Double Taxation Conventions: Online Commentary. Hrsg. Ekkehart Reimer, Alexander Rust, Netherlands: Wolters Kluwer Law & Business. (Details)
  Julien, Rita. 2016. Update of 11 October 2016 on Article 10 OECD MC, m.no. 158. In Klaus Vogel on Double Taxation Conventions: Online Commentary. Hrsg. Ekkehart Reimer, Alexander Rust, Netherlands: Wolters Kluwer Law & Business. (Details)
  Julien, Rita. 2016. Update of 14 November 2016 on Article 23 OECD MC, m.no. 55. In Klaus Vogel on Double Taxation Conventions: Online Commentary. Hrsg. Ekkehart Reimer, Alexander Rust, Netherlands: Wolters Kluwer Law & Business. (Details)
  Julien, Rita. 2016. Update of 20 April 2016 on Article 23 OECD MC, m.no. 47. In Klaus Vogel on Double Taxation Conventions: Online Commentary. Hrsg. Ekkehart Reimer, Alexander Rust, Netherlands: Wolters Kluwer Law & Business. (Details)
  Julien, Rita. 2016. Update of 20 September 2016 on Preface to Articles 10 to 12 OECD MC, m.no. 51. In Klaus Vogel on Double Taxation Conventions: Online Commentary. Hrsg. Ekkehart Reimer, Alexander Rust, Netherlands: Wolters Kluwer Law & Business. (Details)
  Julien, Rita. 2016. Update of 23 July 2016 on Article 23 OECD MC, m.no. 55. In Klaus Vogel on Double Taxation Conventions: Online Commentary. Hrsg. Ekkehart Reimer, Alexander Rust, Netherlands: Wolters Kluwer Law & Business. (Details)
2015 Julien, Rita. 2015. Update of 11 December 2015 on Article 1 OECD MC, m.no. 90. In Klaus Vogel on Double Taxation Conventions: Online Commentary. Hrsg. Ekkehart Reimer, Alexander Rust, Netherlands: Wolters Kluwer Law & Business. (Details)
  Julien, Rita. 2015. Update of 11 December 2015 on Article 1 OECD MC, m.no. 90 fn 224. In Klaus Vogel on Double Taxation Conventions: Online Commentary. Hrsg. Ekkehart Reimer, Alexander Rust, Netherlands: Wolters Kluwer Law & Business. (Details)
  Julien, Rita. 2015. Update of 11 December 2015 on Article 23 OECD MC, m.no. 65 fn 177. In Klaus Vogel on Double Taxation Conventions: Online Commentary. Hrsg. Ekkehart Reimer, Alexander Rust, Netherlands: Wolters Kluwer Law & Business. (Details)

Paper presented at an academic conference or symposium

2018 Julien, Rita. 2018. Unexplained Wealth Orders. Tax and Good Governance, High Net-Worth Individuals: The Challenge They Pose for Tax Administrations, FIUs and Law Enforcement Agencies, Vienna, Austria, 21.02. (Details)
2016 Julien, Rita. 2016. Elimination of Double Taxation. 23rd Viennese Symposium on International Tax Law, WU Wien, Austria, 17 June 2016. (Details)
2015 Julien, Rita, Cannas, Francesco, Pistone, Pasquale. 2015. Limitation on Benefits: Derivative Benefits and the discretionary relief provision (Art X par 5 OECD MC). 22nd Viennese Symposium on International Tax Law: Base Erosion and Profit Shifting (BEPS): The Proposals to Revise the OECD Model Convention, Wien, Österreich, 19.06. (Details)

Poster presented at an academic conference or symposium

2016 Julien, Rita. 2016. The credit method under Article 23 of the OECD Model, UN Model and US Model. 70th Congress of the International Fiscal Association (IFA), Madrid, Spain, 25.09-30.09. (Details)

Unpublished lecture

2018 Julien, Rita. 2018. Interest and Dividends in Treaty Law. The Practice of Double Tax Treaties in Case Studies, Akademie der Wirtschaftstreuhänder, Vienna, 24.01. (Details)
2017 Julien, Rita, Variychuk, Elena. 2017. Recent case law on the methods to avoid double taxation. The Practice of Double Tax Treaties in Case Studies - Senior level course, Akademie der Wirtschaftstreuhänder, 23.06. (Details)
  Julien, Rita. 2017. Interest and Dividends in Treaty Law. The Practice of Double Tax Treaties in Case Studies, Akademie der Wirtschaftstreuhänder, Vienna, 18.01. (Details)
2016 Julien, Rita and Variychuk, Elena. 2016. Recent case law on the methods to avoid double taxation. The Practice of Double Tax Treaties in Case Studies – Senior level course, Akademie der Wirtschaftstreuhänder, 28.06. (Details)
  Julien, Rita. 2016. Interest and Dividends in Treaty Law. The Practice of Double Tax Treaties in Case Studies, Akademie der Wirtschaftstreuhänder, 20.01. (Details)
2015 Julien, Rita. 2015. Recent Case Law on the Interpretation of Permanent Establishments (Article 5 OECD MC). Rassegna di giurisprudenza comparata in materia tributaria internazionale, IFA Italy, Milan, Italy, 30.11. (Details)
  Wenzl, Michael, Julien, Rita. 2015. Methods for Elimination of Double Taxation: Exemption Method and Credit Method Article 23 A/B OECD-MC. APF Africa Tax Treaty Course, WU Wien, 07.10. (Details)

Projects

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