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HASLEHNER Werner

University of Luxembourg > Faculty of Law, Economics and Finance (FDEF) > Department of Law (DL)

ORCID
0000-0003-4604-0836
Main Referenced Co-authors
Rust, Alexander (33)
Kofler, Georg (32)
Heydt, Volker (27)
Kemmeren, Eric (27)
Richelle, Isabelle (25)
Main Referenced Keywords
EU tax law (10); ATAD (7); BEPS (7); Non-discrimination (6); State Aid (5);
Main Referenced Disciplines
Tax law (109)
European & international law (73)
Economic & commercial law (2)
Law, criminology & political science: Multidisciplinary, general & others (1)

Publications (total 109)

The most downloaded
1124 downloads
Haslehner, W., Kofler, G., Pantazatou, A., & Rust, A. (Eds.). (2019). Tax and the Digital Economy: Challenges and Proposals for Reform. Wolters Kluwer. https://hdl.handle.net/10993/39658

The most cited

4 citations (WOS)

Haslehner, W. (2013). "Consistency" and Fundamental Freedoms: The Case of Direct Taxation. Common Market Law Review, 50 (3), 737-772. https://hdl.handle.net/10993/10148

HASLEHNER, W. (2023). International Tax Law and Economic Analysis of Law. In The Oxford Handbook of International Tax Law (pp. 231–248). Oxford University Press. doi:10.1093/oxfordhb/9780192897688.013.15
Peer reviewed

Kofler, Garcia Prats, A., Haslehner, W., Heydt, V., Kemmeren, E., Nogueira, J., Panayi, C., Raventos-Calvo, S., Richelle, I., Rust, A., & Shiers, R. (August 2023). Opinion Statement ECJ-TF 1/2023 on the ECJ Decision of 16 February 2023 in Gallaher Limited (Case C-707/20), on the Taxation of Capital Gains in Intra-Group Transfers. European Taxation, 63 (8).
Peer Reviewed verified by ORBi

Haslehner, W. (2023). Tax Arbitration and the EU Treaties. In W. Haslehner, G. Kofler, T. Lyons, A. Pantazatou, ... A. Rust (Eds.), Alternative Dispute Resolution and Tax Disputes (pp. 130-150). Cheltenham, United Kingdom: Edward Elgar.
Peer reviewed

Haslehner, W., Kofler, G., Lyons, T., Pantazatou, A., & Rust, A. (Eds.). (2023). Alternative Dispute Resolution and Tax Disputes. Cheltenham, United Kingdom: Edward Elgar.

Kofler, G., Garcia Prats, A., Haslehner, W., Heydt, V., Kemmeren, E., Lang, M., Nogueira, J., Panayi, C., Raventos-Calvo, S., Richelle, I., Rust, A., & Shiers, R. (March 2023). Opinion Statement ECJ-TF 4/2022 on the ECJ Decision of 22 September 2022 in W AG (Case C-538/20) on the Deductibility of Foreign Final Losses. European Taxation, 63 (2/3), 105-110.
Peer Reviewed verified by ORBi

HASLEHNER, W. (2023). Luxembourg: Qualification of Partnership Interest Payments. In E. Kemmeren, P. Essers, S. Stevens, T. Stevens, ... C. Öner, Tax Treaty Case Law around the Globe 2022 (pp. 183-195). Amsterdam, Netherlands: IBFD.
Editorial reviewed

Anzinger, H., Haslehner, W., & Tappen, F. (2023). Auswirkungen der Investmentsteuerreform betreffend Vereinbarkeit mit EU-Recht, Verhinderung von Steuersparmodellen und Steuervereinfachung. (FE14/19).

Kofler, G., Garcia Prats, A., Haslehner, W., Heydt, V., Kemmeren, E., Lang, M., Nogueira, J., Panayi, Raventos-Calvo, S., Richelle, I., Rust, A., & Shiers, R. (January 2023). Opinion Statement ECJ-TF 3/2022 on the EFTA Court Decision of 1 June 2022 in PRA Group Europe (Case E-3/21), on the Discriminatory Interaction between the “Interest Barrier” and Group Contributions. European Taxation, 63 (1), 27-34.
Peer Reviewed verified by ORBi

HASLEHNER, W. (2023). Coordination of Tax Arbitration Instruments and Their Interaction with EU Law. In Guglielmo Maisto, Dispute Resolution under Tax Treaties and Beyond (pp. 281-312). Amsterdam, Netherlands: IBFD.
Editorial reviewed

Haslehner, W., & Pantazatou, A. (2022). Luxembourg Cases. In K. E. A. Georg (Ed.), CJEU - Recent Developments in Direct Taxation 2021 (pp. 97 - 130). Vienna, Austria: Linde Publisher.

Haslehner, W. (2022). Chancen und Grenzen von Schiedsverfahren im internationalen Steuerrecht. In W. Schön & J. Stark (Eds.), Zukunftsfragen des deutschen Steuerrechts IV (pp. 121-156). Springer.
Peer reviewed

Haslehner, W. (July 2022). Is There a Need for a Directive on Pillar Two? A Few Normative Comments. Intertax, International Tax Review, 50 (6/7), 527-530.
Peer reviewed

Kofler, G., García Prats, A., Haslehner, W., Heydt, V., Kemmeren, E., Lang, M., Nogueira, J., Panayi, C., Raventós-Calvo, S., Richelle, I., Rust, A., & Shiers, R. (July 2022). Opinion Statement ECJ-TF 2/2022 on the Decision of 27 January 2022 in European Commission v. Kingdom of Spain (Form 720) (Case C-788/19). European Taxation, 62 (7), 304-310.
Peer Reviewed verified by ORBi

Kofler, G., García Prats, A., Haslehner, W., Heydt, V., Kemmeren, E., Lang, M., Nogueira, J., Panayi, C., Raventos-Calvo, S., Richelle, I., Rust, A., & Shiers, R. (April 2022). Opinion Statement ECJ-TF 1/2022 on the ECJ Decision of 25 November 2021 in État Luxembourgeois v. L (Case C-437/19) on the Conditions for Information Requests and Taxpayer Remedies. European Taxation, 62 (4), 219-223.
Peer Reviewed verified by ORBi

Haslehner, W., & Pantazatou, A. (2022). Assessment of recent anti-tax avoidance and evasion measures (ATAD & DAC6). Think Tank European Parliament.

Kofler, G., Garcia Prats, A., Haslehner, W., Heydt, V., Kemmeren, E., Nogueira, J., Panayi, C. H., Richelle, S., & Rust, A. (2022). Opinion Statement ECJ-TF 3/2021 on the ECJ Decision of 19 March 2021 in MK v. Autoridade Tributária e Aduaneira (Case C-388/19) on the Option of Taxpayers to Avoid Discriminatory Taxation of Capital Gains. European Taxation, 121-126.
Peer Reviewed verified by ORBi

Haslehner, W. (2022). Current Tax Treaty Issues, 50th Anniversary of the International Tax Group, G. Maisto (Editor), EC and International Tax Law Series Vol. 18, IBFD. 2020. Intertax, International Tax Review, 50 (3), 4.

Kofler, G., Garcia Prats, A., Haslehner, W., Heydt, V., Kemmeren, E., Lang, M., Nogueira, J., Panayi, C. H., Raventos-Calvo, S., Richelle, I., & Rust, A. (2022). Opinion Statement ECJ-TF 2/2021 on the ECJ Decision of 25 February 2021 in Société Générale (Case C-403/19) on the Calculation of the Maximum Amount of a Foreign Direct Tax Credit. European Taxation, 30-39.
Peer Reviewed verified by ORBi

Haslehner, W. (2022). Interest and Non-Discrimination under the OECD Model Convention. In G. Maisto (Ed.), Taxation of Interest under Domestic Law, EU Law and Tax Treaties (pp. 211-241). Amsterdam, Netherlands: IBFD.
Peer reviewed

Haslehner, W., & Pantazatou, A. (2021). Luxembourg Cases. In G. Kofler (Ed.), CJEU - Recent Developments in Direct Taxation 2020 (pp. 141 - 178). Linde.
Peer reviewed

Haslehner, W., & Kobetsky, M. (2021). Arbitration after BEPS. In G. Kofler, R. Mason, ... A. Rust (Eds.), Thinker, Teacher, Traveler – Reimagining International Tax (Essays in Honor of H. David Rosenbloom) (pp. 221-246). Amsterdam, Netherlands: IBFD.
Peer reviewed

Haslehner, W., Heydt, V., Garcia Prats, A., Kemmeren, E., Kofler, Lang, M., Nogueira, J., Raventos-Calvo, S., Raingeard de la Blétière, E., Richelle, I., Rust, A., & Shiers, R. (June 2021). Opinion Statement ECJ-TF 1/2021 on the ECJ Decision of 20 January 2021 in Lexel AB (Case C-484/19) Concerning the Application of the Swedish Interest Deductibility Rules. European Taxation, 61 (6), 264-268.
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Haslehner, W., & Lamensch, M. (Eds.). (2021). Taxation and Value Creation. Amsterdam, Netherlands: IBFD.

Haslehner, W., & Lamensch, M. (2021). General Report on Value Creation and Taxation: Outlining the Debate. In W. Haslehner & M. Lamensch (Eds.), Taxation and Value Creation (pp. 3-35). Amsterdam, Netherlands: IBFD.
Peer reviewed

Haslehner, W. (2021). Value Creation and Income Taxation: A Coherent Framework for Reform? In W. Haslehner & M. Lamensch (Eds.), Taxation and Value Creation (pp. 39-62). Amterdam, Netherlands: IBFD.
Peer reviewed

Haslehner, W., García Prats, A., Heydt, V., Kemmeren, E., Kofler, G., Lang, M., Nogueira, J., Pistone, P., Raventos-Calvo, S., Richelle, I., Rust, A., & Shiers, R. (January 2021). Opinion Statement ECJ-TF 3/2020 on the General Court Decisions of 15 July 2020 in Ireland v. Commission and Apple v. Commission (Joined Cases T-778/16 and T-892/16) on State Aid Granted under Tax Rulings Fixing the Attribution of Profits to Permanent Establishments in Ireland. European Taxation, 61 (2/3), 109-116.
Peer Reviewed verified by ORBi

García Prats, A., Haslehner, W., Heydt, V., Kemmeren, E., Kofler, G., Lang, M., Nogueira, J., Pistone, P., Raventos-Calvo, S., Raingeard de la Blétière, E., Richelle, I., Rust, A., & Shiers, R. (December 2020). Opinion Statement ECJ-TF 2/2020 on the ECJ Decision of 3 March 2020 in Vodafone Magyarország Mobil Távközlési Zrt. (Case C-75/18) on Progressive Turnover Taxes. European Taxation, 60 (12), 555-564.
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Haslehner, W. (2020). Case Comment on CJEU C-405/18 AURES Holdings. Highlights and Insights on European Taxation.
Peer reviewed

Haslehner, W. (2020). Luxembourg: Conflict of Qualification and partnership income: autonomous and common interpretation. In M. Lang, A. Rust, J. Owens, P. Pistone, J. Schuch, C. Staringer, A. Storck, P. Essers, E. Kemmeren, C. Öner, ... D. Smit (Eds.), Tax Treaty Case Law Around the Globe 2019 (pp. 123-132). Vienna, Austria: Linde.
Peer reviewed

Haslehner, W., García Prats, A., Heydt, V., Kemmeren, E., Kofler, G., Nogueira, J., Pistone, P., Raventos-Calvo, S., Raingeard de la Blétière, E., Richelle, I., Rust, A., Shiers, R., & Valente, P. (2020). Reconstructing the Treaty Network – the EU law perspective (EU report IFA Congress 2020). In D. Duff & D. Gutmann (Eds.), Cahiers de droit fiscal international 2020: Reconstructing the treaty network (pp. 53-78). Rotterdam, Netherlands: IFA.
Peer reviewed

Haslehner, W. (2020). The General Scope of the ATAD and its Position in the EU Legal Order. In W. Haslehner, A. Pantazatou, G. Kofler, ... A. Rust (Eds.), A Practical Guide to the Anti-Tax Avoidance Directive (pp. 32-65). Cheltenham, United Kingdom: Edward Elgar.
Peer reviewed

Haslehner, W., Kofler, G., Pantazatou, K., & Rust, A. (Eds.). (2020). A Guide to the Anti-Tax Avoidance Directive. Cheltenham, United Kingdom: Edward Elgar.

Chaouche, F., & Haslehner, W. (2020). Tax Procedures in Luxembourg. In P. Pistone (Crit. Ed.), Tax Procedures (pp. 673-706). Amsterdam, Netherlands: IBFD.
Peer reviewed

Haslehner, W., Pantazatou, A., Kofler, G., & Rust, A. (Eds.). (2020). A Guide to the Anti-Tax Avoidance Directive. Edward Elgar.

Haslehner, W., & Ancora, A. (2020). The Apple State Aid Case. In M. Lang, P. Pistone, A. Rust, J. Schuch, C. Staringer, ... A. Storck (Eds.), CJEU - Recent Developments in Direct Taxation 2019 (pp. 223-241). Vienna, Austria: Linde.
Peer reviewed

Haslehner, W., Garcia Prats, A., Heydt, V., Kemmeren, E., Kofler, G., Lang, M., Lüdicke, J., Nogueira, J., Pistone, P., Rädler, A., Raventos-Calvo, S., Raingeard de la Blétière, E., Rust, A., & Shiers, R. (May 2020). Opinion Statement ECJ-TF 1/2020 on the General Court Decisions of 24 September 2019 in "Starbucks" and "Fiat" on State Aid Granted by Transfer Pricing Rulings. European Taxation, 60 (5), 222-230.
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Haslehner, W. (April 2020). A Multilateral Interpretation of the Multilateral Instrument (and Covered Tax Agreements)? Bulletin for International Taxation, 74 (4/5).
Peer reviewed

Haslehner, W., García Prats, A., Heydt, V., Kemmeren, E., Kofler, G., Lang, M., Lüdicke, J., Nogueira, J., Pistone, P., Rädler, A., Raventos-Calvo, S., Richelle, I., Raingeard de la Blétière, E., Rust, A., & Shiers, R. (April 2020). Opinion Statement ECJ TF 4/2019 on the ECJ Decision of 26 February 2019 in X-GmbH (Case C-135/17), Concerning the Application of the German CFC Legislation in Relation to Third Countries. European Taxation, 60 (4), 152-157.
Peer Reviewed verified by ORBi

Haslehner, W., Garcia Prats, A., Heydt, V., Kemmeren, E., Kofler, G., Lang, M., Lüdicke, J., Nogueira, J., Pistone, P., Räder, A., Raventos-Calvo, S., Rust, A., Shiers, R., & Richelle, I. (March 2020). Opinion Statement ECJ-TF 3/2019 on the ECJ Decision of 22 November 2018 in Sofina (Case C-575/17) on Withholding Taxes, Losses, and Territoriality. European Taxation, 60 (2/3), 91-97.
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Haslehner, W. (2020). Transfer pricing rules and State aid law. In C. H. Panayi, W. Haslehner, ... E. Traversa (Eds.), Research Handbook European Union Taxation Law (pp. 430-450). Cheltenham, United Kingdom: Edward Elgar.
Peer reviewed

Panayi, C., Haslehner, W., & Traversa, E. (2020). Introduction to Research Handbook on European Union Taxation Law. In C. Panayi, W. Haslehner, ... E. Traversa (Eds.), Research Handbook European Union Taxation Law (pp. 1-9). Cheltenham, United Kingdom: Edward Elgar.

Panayi, C. H., Haslehner, W., & Traversa, E. (Eds.). (2020). Research Handbook on European Union Taxation Law. Cheltenham, United Kingdom: Edward Elgar. doi:10.4337/9781788110846

Haslehner, W. (2020). The ATAD and the CCTB. In G. Bizioli, M. Grandinetti, L. Parada, G. Vanz, ... A. Vicini Rochetti (Eds.), Corporate Taxation, Group Debt Funding and Base Erosion - New Perspectives on the EU Anti-Tax Avoidance Directive (pp. 193-208). Alphen aan den Rijn, Netherlands: Kluwer Law International.
Peer reviewed

García Prats, A., Haslehner, W., Heydt, V., Kofler, G., Kemmeren, E., Lang, M., Lüdicke, J., Pistone, P., Raingeard de la Blétière, E., Richelle, I., & Rust, A. (October 2019). Opinion Statement ECJ-TF 2/2019 on the ECJ Decisions of 26 February 2019 inN Luxembourg I et al.(Joined Cases C-115/16, C-118/16, C-119/16 and C-299/16) andT Danmark et al.(Joined Cases C-116/16 and C-117/17). European Taxation, 59 (10), 487–502.
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Garcia Prats, A., Haslehner, W., Kofler, G., Heydt, V., Kemmeren, E., Lang, M., Lüdicke, J., Nogueira, J., Pistone, P., Raingeard de la Blétière, E., Richelle, I., & Rust, A. (September 2019). Opinion Statement ECJ-TF 1/2019 on the ECJ Decision of 31 May 2018 in Hornbach-Baumarkt (Case C-382/16). European Taxation, 59 (9), 446-452.
Peer Reviewed verified by ORBi

Haslehner, W., Kofler, G., Pantazatou, A., & Rust, A. (Eds.). (2019). Tax and the Digital Economy: Challenges and Proposals for Reform. Wolters Kluwer.

Haslehner, W., & Schwarz, P. (2019). Harmful Tax Competition from the European Union towards Third Countries? In A. Martín Jiménez (Ed.), The External Tax Strategy of the EU in a Post-BEPS Environment (pp. 241-267). Amsterdam, Netherlands: IBFD.
Peer reviewed

Garía Prats, A., Haslehner, W., Heydt, V., Kemmeren, E., Kofler, G., Lang, M., Lüdicke, J., Nogueira, J., Pistone, P., Raventos-Calvo, S., Raingeard de la Blétière, E., Richelle, I., Rust, A., & Shiers, R. (February 2019). Opinion Statement ECJ-TF 3/2018 on the ECJ Decision of 12 June 2018 in Bevola (Case C-650/16), Concerning the Utilization of “Definitive Losses” Attributable to a Foreign Permanent Establishment. European Taxation, 59 (2/3), 113-119.
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Haslehner, W. (2019). Artikel 24. Gleichbehandlung. In M. Tumpel, D. Aigner (Ed.), ... G. Kofler (Ed.), DBA – Doppelbesteuerungsabkommen Kommentar (2nd, pp. 1555–1612). Vienna, Austria: Linde Verlag.
Peer reviewed

Haslehner, W. (2019). EU and WTO Law Limits on Digital Business Taxation. In W. Haslehner, G. Kofler, A. Pantazatou, ... A. Rust (Eds.), Tax and the Digital Economy: Challenges and Proposals for Reform (pp. 25–48). Alphen aan den Rijn, Netherlands: Kluwer Law International.
Peer reviewed

Haslehner, W. (2019). Luxembourg: Dual Residence and Income Qualification of a Lawyer in Hong Kong. In E. Kemmeren, P. Essers, D. Smit, C. Öner, M. Lang, J. Owens, P. Pistone, ... A. Rust (Eds.), Tax Treaty Case Law Around the Globe 2018 (pp. 39–49). Amsterdam, Netherlands: IBFD.
Peer reviewed

Haslehner, W. (2019). Time and Tax: Constitutional Versus Economic Perspectives. In G. Kofler (Ed.), A. Rust (Ed.), ... W. Haslehner (Crit. Ed.), Time and Tax – Issues in International, EU, and Constitutional Law (pp. 271-294). Alphen aan den Rijn, Netherlands: Kluwer Law International.
Peer reviewed

Haslehner, W., Kofler, G., & Rust, A. (Crit. Eds.). (2019). Time and Tax – Issues in International, EU, and Constitutional Law. Alphen aan den Rijn, Netherlands: Kluwer Law International.

Haslehner, W., & Deprez, C. (2019). Case Law Highlights - March-August 2019. Revue de Droit Fiscal.
Peer reviewed

García Prats, A., Haslehner, W., Heydt, V., Kemmeren, E., Kofler, G., Lang, M., Lüdicke, J., Nogueira, J., Pistone, P., Raventos-Calvo, S., Raingeard de la Blétière, E., Richelle, I., Rust, A., & Shiers, R. (2018). Opinion Statement ECJ-TF 2/2018 on the ECJ Decision of 7 September 2017 in Eqiom (Case C-6/16), concerning the Compatibility of the French Anti-Abuse Rule Regarding Outbound Dividends with the EU Parent-Subsidiary Directive (2011/96) and the Fundamental Freedoms. European Taxation.
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García Prats, A., Haslehner, W., Heydt, V., Kemmeren, E., Kofler, G., Lang, M., Lüdicke, J., Nogueira, J., Pistone, P., Raventos-Calvo, S., Raingeard de la Blétière, E., Richelle, I., Rust, A., & Shiers, R. (2018). Opinion Statement ECJ-TF 1/2018 on the Compatibility of Limitation-on-Benefits Clauses with the EU Fundamental Freedoms. European Taxation.
Peer Reviewed verified by ORBi

Haslehner, W., García Prats, A., Heydt, V., Kemmeren, E., Kofler, G., Lang, M., Lüdicke, J., Nogueira, J., Pistone, P., Raventos-Calvo, S., Raingeard de la Blétière, E., Richelle, I., Rust, A., Shiers, R., & Valente, P. (2018). General Anti-Avoidance Rules in EU Law (EU Report IFA Congress 2018). In IFA, Cahiers de droit fiscal international, Volume 103A (pp. 55-85). The Hague, Netherlands: Sdu.
Peer reviewed

Haslehner, W. (2018). Taxing where value is created in a post-BEPS (digitalized) world? Aalphen aan den Rijn, Netherlands: Kluwer Law International.

Haslehner, W. (Ed.). (2018). Investment Fund Taxation - Domestic Law, EU Law, and Double Taxation Treaties. Alphen aan den Rijn, Netherlands: Kluwer Law International.

Haslehner, W. (2018). EU-US Relations in the Field of Direct Taxes from the EU Perspective: A BEPS-induced Transformation? In P. Pistone & D. Weber (Eds.), The Implementation of Anti-BEPS Rules in the EU: A Comprehensive Study (pp. 37-61). Amsterdam, Netherlands: IBFD.
Peer reviewed

Haslehner, W., & Schwarz, P. (2018). Macht die Bekanntmachung zum Beihilfebegriff Steuerbeihilfen transparenter? In T. Jaeger & B. Haslinger (Eds.), Jahrbuch Beihilferecht 18 (pp. 201-220). Wien, Austria: Neuer Wissenschaftlicher Verlag.
Peer reviewed

Haslehner, W., García Prats, A., Heydt, V., Kemmeren, E., Kofler, G., Lang, M., Lüdicke, J., João, N., Pistone, P., Raventos-Calvo, Raingeard de la Blétière, E., Richelle, I., Rust, A., & Shiers, R. (2018). Opinion Statement ECJ-TF 4/2017 on the Decision of the Court of Justice of the European Union of 9 February 2017 in X (Case C-283/15 “Pro-Rata Personal Deductions”), Concerning Personal and Family Tax Benefits in Multi-State Situations. European Taxation.
Peer reviewed

Haslehner, W. (2018). Luxembourg: Taxation of Flight Personnel in Triangular Situations and Article 15(3) of the OECD Model. In M. Lang, A. Rust, J. Owens, P. Pistone, J. Schuch, C. Staringer, A. Storck, P. Essers, E. Kemmeren, ... D. Smit (Eds.), Tax Treaty Case Law Around the Globe 2017 (pp. 271-278). Vienna, Austria: Linde.
Peer reviewed

Haslehner, W., García Prats, A., Heydt, V., Kemmeren, E., Kofler, G., Lang, M., Lüdicke, J., Nogueria, J., Pistone, P., Raventos-Calvo, S., Raingeard de la Blétière, E., Richelle, I., Rust, A., & Shiers, R. (2018). Opinion Statement ECJ-TF 3/2017 on the Decision of the Court of Justice of the European Union of 16 May 2017 in Berlioz Investment Fund SA (Case C-682/15), Concerning the Right to Judicial Review under Article 47 of the EU Charter of Fundamental Rights in Cases of Cross-Border Mutual Assistance in Tax Matters. European Taxation, 93-96.
Peer reviewed

Haslehner, W. (2018). The Controlled Foreign Company Regime. In D. Weber & J. Van de Streek (Eds.), The EU Common Consolidated Corporate Tax Base - Critical Analysis (pp. 163-181). Alphen aan den Rijn, Netherlands: Kluwer Law International.
Peer reviewed

Haslehner, W. (2017). Luxembourg National Report: Tax Avoidance Revisited in the EU BEPS Context. In A. P. Dourado (Ed.), Tax Avoidance Revisited in the EU BEPS Context (pp. 435-454). Amsterdam, Netherlands: IBFD.
Peer reviewed

Haslehner, W. (2017). Tax Treaty Disputes in Germany. In B. Eduardo (Ed.), A Global Analysis of Tax Treaty Disputes (pp. 290-358). Cambridge, United Kingdom: Cambridge University Press. doi:10.1017/9781316528945.008
Peer reviewed

Haslehner, W. (2017). Taxation at the Crossroads of Fundamental Rights and Fundamental Freedoms in the EU. In W. Haslehner, G. Kofler, ... A. Rust (Eds.), EU Tax Law and Policy in the 21st Century (pp. 155-177). Alphen aan den Rijn, Netherlands: Kluwer Law International.

Haslehner, W., Kofler, G., & Rust, A. (Eds.). (2017). EU Tax Law and Policy in the 21st Century. Alphen aan den Rijn, Netherlands: Kluwer Law International.

Chaouche, F., & Haslehner, W. (2017). Cross-border Exchange of Tax Information and Fundamental Rights. In W. Haslehner, G. Kofler, ... A. Rust (Eds.), EU Tax Law and Policy in the 21st Century. Wolters Kluwer.
Peer reviewed

Haslehner, W., García Prats, A., Heydt, V., Kemmeren, E., Kofler, G., Lang, M., Lüdicke, J., Nogueira, J., Pistone, P., Raventos-Calvo, S., Raingeard de la Blétière, E., Richelle, I., Rust, A., & Shiers, R. (2017). Opinion Statement ECJ-TF 2/2017 on the ECJ Decision of 21 December in World Duty Free Group and Others (Joined Cases C-20/15 P and C-21/15 P), Concerning the Requirements of Selective Aid in the Sense of Article 107 of the TFEU. European Taxation.
Peer reviewed

Haslehner, W., García Prats, A., Heydt, V., Kemmeren, E., Kofler, G., Lang, M., Nogueira, J., Pistone, P., Raingeard de la Blétière, E., Raventos-Calvo, S., Richelle, I., Rust, A., & Shier, R. (2017). Opinion Statement ECJ-TF 1/2017 on the Decision of the Court of Justice of the European Union in SECIL (Case C-464/14) Concerning the Free Movement of Capital in Third Countries. European Taxation, 163-172.
Peer reviewed

Haslehner, W. (2017). Luxembourg: Profit Adjustments for Interest-Free Loans in Accordance with Article 9. In E. Kemmeren, D. Smit, P. Essers, M. Lang, P. Pistone, J. Schuch, C. Staringer, A. Storck, J. Owens, ... A. Rust (Eds.), Tax Treaty Case Law around the Globe 2016 (pp. 175-183). IBFD.
Peer reviewed

Haslehner, W., & Schwarz, P. (2017). "LuxLeaks IV": Das Belgische Excess Profit Exemption Regime als steuerliche Beihilfe. In T. Jaeger & B. Haslinger (Eds.), Beihilferecht Jahrbuch 2017 (pp. 321-346). Neuer Wissenschaftlicher Verlag.
Peer reviewed

Haslehner, W. (2017). Luxembourg: Exchange of Information and EU Fundamental Rights (C-682/15, Berlioz Investment Fund S.A.). In M. Lang, P. Pistone, A. Rust, J. Schuch, C. Staringer, ... A. Storck (Eds.), CJEU – Recent Developments in Direct Taxation 2016 (pp. 97-116). Vienna, Austria: Linde Verlag.
Peer reviewed

Haslehner, W. (2017). Luxembourg: Applying Article 16 to a “Collège des Commissaires”. In E. Kemmeren, D. Smit, P. Essers, M. Lang, P. Pistone, J. Schuch, C. Staringer, A. Storck, J. Owens, ... A. Rust (Eds.), Tax Treaty Case Law around the Globe 2016 (pp. 237-243). Linde.
Peer reviewed

Haslehner, W., García Prats, A., Heydt, V., Kemmeren, E., Kofler Georg, Lang, M., Nogueira, J., Pistone, P., Raingeard de la Blétière, E., Raventos-Calvo, S., Rust, A., Richelle, I., & Shiers, R. (2017). Opinion Statement ECJ-TF 2/2016 on the Decision of the Court of Justice of the European Union of 13 July 2016 in Brisal and KBC Finance Ireland (Case C-18/15), on the Admissibility of Gross Withholding Tax of Interest. European Taxation.
Peer reviewed

Haslehner, W. (2017). Lohnsteuervollzug im Europäischen Rechtsvergleich. In K.-D. Drüen (Ed.), Besteuerung von Arbeitnehmern (pp. 221-247). Cologne, Germany: Verlag Dr. Otto Schmidt.
Peer reviewed

Haslehner, W. (2016). Artikel 24. Gleichbehandlung. In D. Aigner, G. Kofler, ... M. Tumpel (Eds.), DBA – Doppelbesteuerungsabkommen Kommentar (pp. 1404-1460). Linde.
Peer reviewed

Haslehner, W. (2016). Nationality Non-Discrimination and Article 24 OECD - Perennial Issues, Recent Trends and New Approaches. In P. Pistone & D. Weber (Eds.), Non-Discrimination in Tax Treaties: SElected Issues from a Global Perspective (pp. 1-26). Amsterdam, Unknown/unspecified: IBFD.
Peer reviewed

Haslehner, W. (2016). Double Taxation Relief, Transfer Pricing Adjustments and State Aid Law. In I. Richelle, W. Schön, ... E. Traversa (Eds.), State Aid Law and Business Taxation (pp. 133-161). Berlin, Germany: Springer-Verlag.
Peer reviewed

Haslehner, W., García Prats, A., Heydt, V., Gutmann, D., Kemmeren, E., Kofler, G., Lang, M., Le Mentec, F., Nogueira, J., Pistone, P., Raventos-Calvo, S., Richelle, I., Rust, A., & Shiers, R. (2016). Opinion Statement ECJ-TF 1/2016 on the Decision of the European Court of Justice in Joined Cases Miljoen (Case C-10/14), X (Case C-14/14) and Société Générale (Case C-17/14) on the Netherlands Dividend Withholding Tax. European Taxation, 255-261.
Peer reviewed

Haslehner, W. (May 2016). 'Avoir Fiscal' and Its Legacy in Thirty Years of Direct Tax Jurisprudence of the Court of Justice. Intertax, International Tax Review, 44 (5), 374-391.

Haslehner, W., García Prats, A., Gutmann, D., Heydt, V., Kemmeren, E., Kofler, G., Lang, M., Le Mentec, F., Nogueira, J., Pistone, P., Raventos-Calvo, S., Richelle, I., & Shiers, R. (2016). Opinion Statement ECJ-TF 4/2015 on the Decision of the European Court of Justice in Groupe Steria SCA (Case C-386/14) on the French Intégration Fiscale. European Taxation.
Peer reviewed

Haslehner, W. (2016). The Effect of a Tax Treaty Tie-breaker for Dual Residents. In M. Lang, J. Owens, P. Pistone, A. Rust, J. Schuch, C. Staringer, A. Storck, P. Essers, E. Kemmeren, ... D. Smit (Eds.), Tax Treaty Case Law around the Globe 2015 (pp. 43-50). Vienna, Unknown/unspecified: IBFD.

Haslehner, W. (2016). Verrechnungspreiskorrekturen bei Verbundenen Unternehmen: Art. 9 und 12(6) – Die Deutsche Perspektive. In L. Ates & J. Englisch (Eds.), Auslegung, Anwendungspraxis und zukünftige Entwicklung des deutsch-türkischen Doppelbesteuerungsabkommens (pp. 129-158). Istanbul, Turkey: On Iki Levha.

Haslehner, W. (2016). Luxembourg: Tax Credit Denied to Residents with Exclusively Foreign Income (C-300/15, Kohll and Kohll-Schlesser). In M. Lang, P. Pistone, A. Rust, J. Schuch, C. Staringer, ... A. Storck (Eds.), CJEU – Recent Developments in Direct Taxation 2015 (pp. 107-120). Vienna, Austria: Linde Verlag.

Haslehner, W., Kofler, G., & Rust, A. (Eds.). (2015). Landmark Decisions of the ECJ in Direct Taxation. Kluwer Law International.

Haslehner, W. (2015). The Taxation of Permanent Establishments in the EU – Avoir Fiscal and Its Legacy. In W. Haslehner, G. Kofler, ... A. Rust (Eds.), Landmark Decisions of the ECJ in Direct Taxation (pp. 61-91). Kluwer Law International.

Haslehner, W. (2015). Implications of the BEPS-initiative for a small country like Luxembourg. In N. Georges, D. Schronen, ... R. Urbé (Eds.), Sozialalmanach 2015 (pp. 353-363). Luxembourg, Luxembourg: Saint Paul Luxembourg.

Haslehner, W. (2015). Article 11. Interest. In E. Reimer & A. Rust (Eds.), Klaus Vogel on Double Taxation Conventions (4th fully revised edition, pp. 875-954). Kluwer Law International.

Haslehner, W. (2015). Article 10. Dividends. In E. Reimer & A. Rust (Eds.), Klaus Vogel on Double Taxation Conventions (4th fully revised edition, pp. 775-873). Kluwer Law International.

Haslehner, W. (2015). Advance Rulings and State Aid: Investigative Powers of the EU Commission (T-258/14). In M. Lang, A. Rust, J. Schuch, C. Staringer, A. Storck, ... P. Pistone (Eds.), ECJ - Recent Developments in Direct Taxation 2014 (pp. 89-108). Vienna, Austria: Linde.

Haslehner, W. (2015). The practical protection of taxpayers' fundamental rights - Austria. In International Fiscal Association (Ed.), The practical protection of taxpayers' fundamental rights (pp. 151-171). The Hague, Netherlands: Sdu Uitgevers.

Haslehner, W. (2015). Tax Incentives and Public Finance in Response to Natural Disasters: a Comparative Assessment of Austria and Germany. In M. Basilavecchia, L. Del Federico, ... P. Mastellone (Eds.), Tax Implications of Natural Disasters and Pollution (pp. 43-64). Kluwer Law International.

Haslehner, W. (2014). Luxembourg: Disclosure of Information Requests in Court. In E. Kemmeren, D. Smit, P. Essers, M. Lang, J. Owens, P. Pistone, A. Rust, J. Schuch, C. Staringer, ... A. Storck (Eds.), Tax Treaty Case Law around the Globe 2014 (pp. 339-348). Linde.

Haslehner, W. (2014). Luxembourg: The Standard of "Foreseeable Relevance". In E. Kemmeren, D. Smit, P. Essers, M. Lang, J. Owens, P. Pistone, A. Rust, J. Schuch, C. Staringer, ... A. Storck (Eds.), Tax Treaty Case Law around the Globe 2014 (pp. 323-332). IBFD.

Haslehner, W. (2013). "Consistency" and Fundamental Freedoms: The Case of Direct Taxation. Common Market Law Review, 50 (3), 737-772.
Peer reviewed

Haslehner, W. (2012). Zum Verhältnis von Gleichheit und Rechtssicherheit im EU-Steuerrecht - am Beispiel der Vorsteuererstattung für Drittstaatsunternehmen. Steuer und Wirtschaft, (3), 242-255.
Peer reviewed

Haslehner, W. (2012). Tackling Complex Discrimination in International Taxation. British Tax Review, (5), 596-622.
Peer reviewed

Haslehner, W. (2012). Annex to Chapter 9: Recent developments in the European Legal Tax Order. In A. Amatucci (Ed.), International Tax Law (2nd ed, pp. 341-358). Alphen aan den Rijn, Netherlands: Kluwer Law International.

Haslehner, W., & Kofler, G. (2012). Auslandsverluste und ausländisches Steuerrecht: Neuregelung durch das 1. StabG 2012. Zeitschrift für Gesellschaftsrecht und angrenzendes Steuerrecht, (7), 9-26.

Haslehner, W. (2012). Materielle Selektivität von Steuerbeihilfen im Lichte des Gibraltar-Urteils des EuGH. In T. Jaeger & B. Haslinger (Eds.), Jahrbuch Beihilferecht 2012 (pp. 301-324). Neuer Wissenschaftlicher Verlag.

Haslehner, W. (2011). Die Anwendbarkeit des Privatinvestortests bei Steuerbeihilfen. In T. Jaeger & B. Rumersdorfer (Eds.), Jahrbuch Beihilferecht 2011 (pp. 273-293). Vienna, Austria: Neuer Wissenschaftlicher Verlag.

Haslehner, W. (2010). Umsatzsteuerrückerstattung für geförderte EU-Forschungsprojekte als Folge der Umsatzsteuerbefreiung der Europäischen Union? Österreichische Steuerzeitung, (8), 175-182.

Haslehner, W. (2010). Die Ergebnisaufteilung bei Beteiligungsgemeinschaften. Steuer und Wirtschaftskartei, 657-663.

Haslehner, W. (2010). Die Rolle der Beteiligungsgemeinschaft in der Unternehmensgruppe. Steuer und Wirtschaftskartei, (12), 604-612.

Haslehner, W. (2010). Steuerbeihilfen für die Daseinsvorsorge - Alte Probleme und neue Entwicklungen zum gemeinwirtschaftlichen Ausgleich. In T. Jaeger & B. Rumersdorfer (Eds.), Jahrbuch Beihilferecht 2010 (pp. 343-368). Vienna, Austria: Neuer Wissenschaftlicher Verlag.

Haslehner, W. (2010). Cross-Border Loss Relief for Permanent Establishments under EC Law. Bulletin for International Taxation.

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