- 10 July 2007: Professor Dr. Raymond M.C. Luja , University of Maastricht/NL
Raymond Luja works at the University of Maastricht (NL) and belongs to the leading experts in questions of the relationship between general Public International Business law and the law of direct taxation. Raymond Luja visited the Institute of Finance and Tax Law on 10-11 July 2007 for a guest lecture on the significance of WTO-law.
- August 2007 - February 2008: Mr Jongchae Lee, District Court for the Eastern District of Seoul/Korea
After his legal studies at Chung-Ang University, Jongchae Lee (* 1966), has been working as a judge since 1998 at the court of Seour-bukbu, the court of Daegu and the administrative court of Seoul, where he has mainly been concerned with tax proceedings since 2005. Since 2007, Lee has been a judge at the court of Seoul-donbu. In 2006, he came forward with the scientific work "A standard of assessment in the real property acquisition tax". He pursued part of his research on the questions he raised in this work on the assessment of real estate property for tax purposes during a research visit in Heidelberg.
- December 2007 - February 2008: Professor Dr. Humberto Bergman Avila, University of Porto Alegre/Brazil.
Since his doctoral studies at the Ludwig-Maximilians-Universität München (topic of the dissertation: Materiell-verfassungsrechtliche Beschränkungen der Besteuerungsgewalt in der brasilianischen Verfassung und im deutschen Grundgesetz, Baden-Baden 2001), Humberto Avila has been working as an attorney in Porto Alegre and as a professor at the Federal University of Rio Grande do Sul. He is one of the leading younger scientists in the field of tax law in Brazil. With his theoretical works he came forward internationally, most recently with his "Theory of legal principles" (Dordrecht 2007). As a fellow of the Humboldt-Stiftung and the Fritz-Thyssen-Stiftung, he was in Germany for research visits for two longer periods of time in 2007-2009. During this time, he was concerned with questions of the temporal scope of provisions and court decisions in the field of public law.
- April 2008: Dirk Suringa, Washington D.C., Covington & Burling LLP
After his studies at Princeton and at Harvard Law School, interrupted by a visit to Europe, Dirk Suringa worked at the U.S. Treasury for 2 ½ years. Today he works as an advisor specialized in International Tax Law at Covington & Burling. Apart from this, he is the author of a comprehensive guide on issues of Foreign Tax Credit and chairman of the Young IFA Network. On 28 April 2008 he held a guest lecture “Introduction to U.S. International Taxation” in Heidelberg.
- July - September 2008: outside Dr. Stefan Huang Shih Chou, National University of Taiwan/business school Taipei
In the center of Dr. Huangs research visit to Heidelberg are questions of comparative Tax and Fiscal law. He is especially interested in current reforms in inheritance and gift tax in Germany as well as the law of taxation of capital income and the principles of legal protection in fiscal courts.
- 27 Oktober-7 November 2008: Dr. Péter Darák, Eötvös-Lorant-Universität Budapest
As a judge at the Supreme Court of Hungary and lecturer at the Institute of Finance of the ELTE, Péter Darák is concerned with questions of European Fiscal and Tax Law. During his research visit in Heidelberg, his focus lay on the legal framework of incentive taxes, especially environmental taxes. In a guest lecture he put the recent jurisdiction of his Court and the ECJ on questions of European tax law up for discussion.
- 6 -11 November 2008: Professor H. David Rosenbloom, New York University
After his studies at Harvard (J.D.. 1966) and language studies in France, Italy and Germany, David Rosenbloom worked at the US Department of Treasury and negotiated important US American Double Taxation Conventions. After that, he worked as an attorney. Since 2002, he has been managing the renowned International Tax Program of the New York University, since 2007 he has also been James S. Eustice Visiting Professor of Taxation there. In a public lecture of the regional Rhein-Main-Neckar IFA group and guest lectures building on this at the Universities of Mainz and Heidelberg, he gave an introduction to the International Tax Law of the USA and explained the perspective of American tax politics after the presidential elections of 4 November 2008.
- 18 -20 November 2008: Professor John Taylor, University of New South Wales, Sydney
John Taylor is one of the leading teachers of tax law in Australia. Since 1985, he has been teaching at the University of New South Wales. His focus in research lies on corporate taxation and its relationship with the taxation of shareholders, especially the taxation of dividends and capital gains, moreover the taxation of business partnerships and the partners. He used a longer research visit to Cambridge for thorough research in archives and libraries on the development of the DTC Australia/Germany from 1972.
- 25 April - 15 May 2009: Professor Stephen B. Cohen, Georgetown University, Washington D.C.
As a scientist, Stephen Cohen represents like no one else the useful linkage of questions in fundamental and human rights, which he is familiar with from his work at the State Department (1978-80), and questions of just taxation. In the course of a regular exchange of lecturers between Georgetown Law School and the Faculty of Law of the University of Heidelberg, he offered a course "American Tax Policy and Theory" in the summer term of 2009. Furthermore, he accompanied around 15 students from Heidelberg to a comparative tax law seminar at the Eötvös-Lorant-Universität Budapest from 7-10 May 2009. At this occasion he held a lecture on the tax treatment of low interest loans in close relationships.
- May 2010: Professor Stephen B. Cohen, Georgetown University, Washington D.C.
- Professor Dr. Marco Greggi, Università di Ferrara
- Dr. István Simon, Eötvös-Lorant-Univesität Budapest
In a comparative legal seminar of the Universities of Budapest (ELTE), Ferrara and Heidelberg in the beginning of May 2010, around 30 teachers and students of all three universities as well as the University of Bologna talked about fundamental issues of family taxation.
- 7 - 14 July 2010: outside lecturer Dr. Stefan Huang Shih Chou, National University of Taiwan/business school Taipei
During his second research visit to Heidelberg, Dr. Huang mainly worked on the acceptance and scope of the ability to pay principle in the field of income taxation of employees. Furthermore, he was concerned with questions of the offsetting of losses relating to different sources of income, but also worked on the project he began in 2008 on the success rate of proceedings in fiscal courts in Germany.
- 2 – 9 August 2010: Dikighoros Dr. Georgios Matsos, LL.M., Thessaloniki
Dr. Georgios Matsos works as a lawyer in Thessaloniki at the moment. His scientific project mainly deals with questions of European and International Tax law as well as tax and trade balance law. During his research visit in Heidelberg he was concerned with the accounting rules for the national budget. He took into account dogmatic and practical aspects of the harmonized fiscal accounting principles (regulation (EC) 2223/96) as well as aspects of comparative law.
- April-September 2011: Alberto Vega, Barcelona
Alberto Vega, doctoral candidate at Universitat Pompeu Fabra (Barcelona), worked on basic issues of international tax law and continued his doctoral studies in Heidelberg with a fellowship from the Spanish ministry of science and innovation. In the center of his studies are phenomena of „soft law“ in International Tax Law. He also works on a study on the decentralization of the tax administration, also from a view of comparative law.
- June 2011: Prof. Dr. Eva Maria Cordero, Oviedo
Eva Cordero is a professor of tax law at the University of Oviedo (Spain). After her dissertation she visited the LMU Munich and the local MPI of tax law several times to do research as a fellow of the DAAD, the Fritz-Thyssen-Stiftung and the MPG. Eva Cordero is, inter alia, member of the German-Spanish lawyers association, the Spanish association of tax advisors and the IFA. Her publications are mainly concerned with procedural tax law, fiscal decentralization, questions of exchange of information in the European Union, the law of administrative and criminal offences in tax law as well as the treatment of losses in income and corporate taxation. On 10 June 2011 she held a guest lecture “introduction to Spanish management consulting“.
- October 2010 - January 2012: Dr. Georgios Matsos
Dr. Georgios Matsos is a lecturer at the faculty of law of the Aristotle University of Thessaloniki. From October 2010-January 2012 he was a fellow of the DAAD-Heidelberg-programme at the Institute of Finance and Tax law. His current research project regards the countering of tax evasion in Greece with special concern of the rule of law and aspects of comparative law. He also offered a seminar on „the regularity of taxation: reality – comparative law – trends“ ("die Gleichmäßigkeit der Besteuerung: Bestandsaufnahme - Rechtsvergleichung - Rechtsentwicklung") in the winter term of 2011/12.
- summer 2012: outside lecturer Dr. Stefan Huang Shih Chou, business school Taipei
Dr. Stefan Huang came to Heidelberg for his third research visit in the summer of 2012 a DAAD-Heidelberg-fellow.
- 09.12.13 - 11.12.13: Prof. Schoueri, National University of Sao Paolo
Latest Revision: 2017-06-07