Georg Kofler is Professor for International Taxation at the Institute for Austrian and International Tax Law at WU Vienna. He has worked in the field of taxation, especially European and international taxation, for nearly two decades, and has written, taught and lectured extensively on a broad range of topics within the field, including tax treaty law, European tax law, domestic and cross-border business taxation and corporate reorganizations, the constitutional framework for taxation, and digitalization. He is part of formal and informal research networks and serves, inter alia, as a member of the Permanent Scientific Committee (PSC) of the International Fiscal Association (IFA), of the D-A-CH Tax Committee, as a deputy member of the CFE Tax Advisers Europe and as chairman of CFE’s ECJ Task Force.

Georg has earned a doctorate in law as well as a doctorate in business administration in 2002 and 2003, respectively, and an LL.M. in International Taxation from New York University in 2004, where he also served as Acting Assistant Professor of Tax Law from 2006-2008. In 2006, he received his postdoctoral lecturing qualification (“Habilitation”) with a thesis on “Double Taxation Conventions and European Community Law”, which was awarded a number of prizes, including IFA’s Mitchell B. Caroll Prize. He has gained practical experience in the Austrian Federal Ministry of Finance and frequently serves as an expert in all fields of taxation and in arbitration. More recently, he was a visiting professor at the University of Florida (2013 and 2018), the University of Sydney (2016) and New York University (2019). Before joining WU in October 2020, he was Tax Professor and Head of the Tax Law Institute at the University of Linz.

Other positions

  • Professor of International Tax Law
  • Chairman of the CFE European Tax Advisers’ “ECJ Task Force”
  • Chairman of the Joint Tax Committee of the German, Swiss and Austrian Chambers of Tax Advisers (“D-A-CH Steuerausschuss”)
  • Member of the PSC of IFA
  • Member of the board of the Austrian Branch of IFA
  • Alternate member of the EU’s Joint Transfer Pricing Forum (JTPF)
  • Member of the editorial board or advisory council of a number of Austrian and International tax journals (e.g., EC Tax Review)

Recent publications

  • Tax and the Digital Economy: Challenges and Proposals for Reform, Series on International Taxation No. 69, Wolters Kluwer 2019 (co-editor with W. Haslehner/K. Pantazatou/A. Rust).
  • A Guide to the Anti-Tax Avoidance Directive, Edward Elgar Publishing 2020 (co- editor with W. Haslehner/K. Pantazatou/A. Rust).
  • Article 23: Methods for Elimination of Double Taxation — Sections 1 (“Policy and History”) and 3 (“Credit Method”), in: R. Vann et al (eds.), Global Tax Treaty Commentaries (GTTC), IBFD Online Collection.
  • Article 9 (Associated Enterprises), in: E. Reimer/A. Rust (eds.), Klaus Vogel on Double Taxation Conventions, Kluwer (with J. Wittendorff).
  • Foreign Losses and Territoriality: Did Sofina Revolutionize Source State Taxation?, in: S. van Thiel/P. Valente/S. Raventós-Calvo (eds.), CFE Tax Advisers Europe – 60th Anniversary Liber Amicorum, IBFD Amsterdam 2019.
  • EU Tax Dispute Resolution Directive: The Deathblow to Double Taxation in the European Union, EC Tax Rev. 2019.
  • EU Power to Tax: Competences in the Area of Direct Taxation, in: Ch. HJI Panayi/W. Haslehner/E. Traversa (eds.), Research Handbook on European Union Taxation Law, Edward Elgar Publishing 2020.
  • EU Report, in: IFA (Hrsg), Reconstructing the treaty network, CDFI Vol. 105a (2020) (with A. Garcia Prats/W. Haslehner/V. Heydt/E. Kemmeren/J. Nogueira/P. Pistone/S. Raventos-Calvo/ E. Raingeard de la Blétière/I. Richelle/A. Rust/R. Shiers/P. Valente).
  • Unlimited Adjustments: Some Reflections on Transfer Pricing, General Anti- Avoidance and Controlled Foreign Company Rules, and the “Saving Clause”, BIT 2020 (with I. Verlinden).

Contact Details

Prof. Dr. Georg Kofler
Hoelderlinstrasse 31
4040 Linz
Austria
email georg kofler linkedin