Rust 2011

International Conference ''Tax Ruleas in Non-Tax Agreements", Rust, Austria

The International Conference ''Tax Ruleas in Non-Tax Agreements" was held by The Institute for Austrian and International Tax Law of WU (Vienna University of Economics and Business) (Prof. Dr. Dr. h.c. Michael Lang, Prof. Dr. Josef Schuch, Prof. Dr. Claus Staringer, Prof. Dr. Pasquale Pistone and Prof. Dr. Alfred Storck) in Rust, Burgenland, on July 7 to 9, 2011.

The main purpose of this research project was to analyze the relevant provisions of nternational agreements and similar legal instruments under international law which provide for a special tax-treatment for specific individuals and for international organizations in domestic law. Great detail will also be given to the interaction of those provisions with the corresponding tax treaty rules as well as to possible issues of their justification within the legal and political frameworks of the different states.

More information to that topic including the legal questions which will be dealt within the course of the conference can be found on the following homepage:

"This was one of annual international tax conferences in Rust, a small town on the shore of Neusiedlersee, in the Eastern Austria. I enjoyed the time I spent there, both conference sessions and afterparties. The topic of the conference was quite unusual and very interesting and provided a lot of lively discussions about interaction of diplomatic, technical, military, research and other agreements with the tax matters. The afterparties, somehow reminded me of the J.Strauss Jr.’s music “Wein, Weib und Gesang”, as this region, Burgenland, is famous for its wine, and each evening there was a music event nearby, with the music ranging from folk songs to hard rock, and I met again lots of colleagues from all over the world – even Prof.Hyejung Byun from University of Seoul, which we visited earlier this year" - says Vladimir Tyutyuryukov, participant of the conference.

"A few people know that there is a lot of interaction between various sources of legislation and taxation. Even less people are aware of interaction between various non-tax international agreements and tax law. These agreements are not well known and very few tax professionals dedicate time and effort to familiarize themselves with practical implications arising therefrom. I compliment the academic and research from Vienna for starting this important research project, that we gladly participate in"- comments Tomas Balco.