Werner Haslehner

Werner Haslehner is a Full Professor of Law at the University of Luxembourg, holding the ATOZ Chair in European and International Taxation. He directs the LL.M. program in EU and International Tax Law and has held visiting professorships at the University of Paris I Sorbonne (2018) and the University of Turin (2019), while also serving as a Global Research Fellow at NYU School of Law (spring 2020). His academic work focuses on international taxation, particularly the intersection of EU law, tax policy, and global minimum taxation frameworks.

Research interests center on cross-border tax implications, BEPS (Base Erosion and Profit Shifting) countermeasures, tax treaty harmonization, and the legal aspects of artificial intelligence in taxation. Articles demonstrate expertise in OECD Model Convention applications, Global Anti-Abuse Rules (GAAR), Pillar 2 implementation challenges, and EU anti-avoidance directives, with collaborations in collective works and book chapters addressing computational tax issues and treaty network reconstruction.

Key sub-fields span minimum tax rate setting, investment treaty analysis, judicial review of tax rulings, digital taxation, and taxpayer rights protection. Publications appear in journals like Intertax, Common Market Law Review, and Cahiers de Droit Fiscal International, reflecting interdisciplinary engagement with legal, economic, and policy dimensions of taxation.