Alexander Rust

Prof. Dr. Alexander Rust, LL.M., is a Professor in Tax Law at the Vienna University of Economics and Business (WU Wien) since June 2014. He holds a doctorate in law (Dr.) and an LL.M. in International Taxation from New York University. His academic career includes positions at the University of Luxembourg (2010-2014), Max Planck Research Center for Tax Law (2010), and New York University (2008-2009).

• Education: Legal studies at Freiburg, Geneva, and Munich Universities; LL.M. in International Taxation (NYU, 2007)
• Professional Affiliation: Member of editorial boards for German Tax Journal, Dutch Tax Journal (INTERTAX), and Austrian Law Journal (SPEKTRUM DER RECHTSWISSENSCHAFT)

Rust specializes in international tax law, EU tax law, double taxation conventions, state aid, and tax treaty interpretation. His research explores conflicts between tax treaties and EU fundamental freedoms, BEPS implementation, and hybrid mismatch arrangements. He has co-authored commentaries on OECD Model Convention Articles 21, 23, and 24, focusing on non-discrimination and distributive rules.

Recent publications analyze the EU Dispute Resolution Directive, German-Swiss frontier worker clauses, and state aid compatibility with tax treaties. He contributes to the Klaus Vogel on Double Taxation Conventions commentary and leads editorial projects like Tax Treaty Case Law Around the Globe.