Master in European and International Tax Law (LL.M.)

Teaching Faculty

Werner Haslehner, Course Director, Professor of Law, ATOZ Chair for European and International Taxation, University of Luxembourg

Werner Haslehner is full professor and holder of the ATOZ Chair for European and International Taxation since 2015. He has been the course director of the LLM in EU and International Tax Law since 2014. He previously held full-time academic positions in Austria at the Johannes Kepler University of Linz, and in the United Kingdom at the London School of Economics and Political Science (LSE). He specialises in international tax law, tax policy and European law, on which he lectures regularly in Universities in and outside Europe. He has published 4 books on these topics, including Landmark Decisions of the ECJ on Direct Taxation, EU Tax Law and Policy in the 21^st Century, and Investment Fund Taxation – Domestic Law, EU Law, and Double Taxation Treaties. He is also interested in the integration of economic and legal research, and holds a Master’s degree in business and economics in addition to his legal education.

        Courses taught:
        International Tax Law I, EU Tax Law II, Tax Policy, Master Thesis Workshop, Tax Practice Workshop

Katerina Pantazatou, Associate Professor of Law, University of Luxembourg

Katerina Pantazatou is associate professor in Tax Law since September 2016. Prior to that she was a Post-Doctoral FNR/Marie Curie researcher at the University of Luxembourg. She received her PhD from the European University Institute for her thesis: “European Economic Integration through ‘fiscality’: A legal perspective”. She holds an LL.M degree in commercial law from the University of Cambridge and another one from the University of Athens, in civil law. She received her LL.B from the Law School of the University of Athens. She has been a visiting researcher at the Institute for Austrian and International Taxation in Vienna as an Ernst Mach scholar in 2012 and at Harvard Law School in 2017.

         Courses taught:
         EU Tax Law I, EU Tax Law III; Master Thesis Workshop

Alexander Rust, Professor in Tax Law, Vienna University of Economics and Business

Alexander Rust is full professor in Tax Law at the Vienna University of Economics and Business since June 2014. He previously held the ATOZ Chair for European and International Taxation at the University of Luxembourg (2010-2014). He has also been a Senior research Fellow at the Max Planck Research Center for Tax Law in Munich and Acting Assistant Professor at New York University (NYU). Alexander Rust is a leading expert on tax treaty law and co-editor of the seminal two-volume commentary on the OECD Model Convention “Klaus Vogel on Double Taxation Conventions”.

         Courses taught:
         International Tax Law III (Triangular Cases, Multilateral Instrument)

Georg Kofler, Professor of Tax Law, Johannes Kepler University of Linz, Austria

Georg Kofler is full professor of tax law at the Johannes Kepler University of Linz, Austria, where he is also the director of the Institute of tax law. He had previously held positions as Acting Assistant Professor at New York University (NYU) and as expert for international tax law in the Austrian Ministry of Finance. He is a leading authority in EU tax law as well as international tax law, and is the author of more than 20 books and 400 articles in all areas of tax law.

         Courses taught:
         EU Tax Law II (EU Direct Tax Directives)

Yariv Brauner, Hugh Culverhouse Eminent Scholar Chair in Taxation Professor, Levin College of Law, University of Florida

Yariv Brauner is the leading US academic on international tax law. He joined the Florida faculty in 2006, after teaching at NYU, Northwestern and ASU. He has been a Visiting Professor or a guest speaker in various universities in the U.S. and abroad. He is an author of articles published in professional journals and law reviews, and a co-author of U.S. International Taxation – Cases and Materials (with Reuven S. Avi-Yonah and Diane M. Ring), now in its 3rd. ed. He taught multiple courses in the fields of Taxation, Corporate Taxation, International Taxation, International Trade Law, and the Law of Multinational Corporations. In his research, he focuses on the merits of international cooperation and coordination of tax policies, on the theory of corporate taxation, and, recently, on the BEPS initiative of the OECD.

         Courses taught:
         International Tax Law III (US International Taxation)

Betty Sandt, Dr. iur., Vice-Director, Administration des contributions directes (Luxembourg direct tax administration)

Betty Sandt has been an attorney and expert for Luxembourg’s Ministry of Finance for many years, where she was responsible both for developing national and international tax policy and acting as a lawyer for the state in tax cases. In 2018, she was appointed Vice-Director of Luxembourg’s direct tax administration. She holds a doctorate degree in tax law from University of Cologne.

         Courses taught:
         Luxembourg tax law I (individual income taxation)

Serge Schroeder, Premier Conseiller, Cour administrative (Luxembourg Supreme Administrative Court)

Serge Schroeder has been a judge at Luxembourg’s highest administrative court, where he is the leading expert on tax law, since 2008. During the same time, he has been teaching Luxembourg and international tax law at the university of Luxembourg. He holds master degrees in tax law, business law and EU law from the Sorbonne, the University of Cologne and the College of Europe in Bruges.

         Courses taught:
         International Tax Law II

Alain Steichen, Dr. iur., Attorney at law, Bonn Steichen & Partners, and associated Professor, University of Luxembourg

Alain Steichen is an important authority on Luxembourg tax law and company law and the author of various leading text books in the field (Mémento de droit fiscal, Manuel de droit fiscal, Précis de droit fiscal de l'entreprise, Précis de finances publiques, Précis de droit fiscal communautaire). He holds a doctorate in tax law from the University of Saarbrücken and a Master in business law from the Sorbonne, as well as a Master in economics from University Aix-Marseille III. He is a leading practitioner of tax law in Luxembourg where he advises and litigates on complex international and national transactions. Before becoming a partner of BSP, he was the head of tax at PWC (until 1996). He has been teaching at the University of Luxembourg since its creation.

         Courses taught:
         Luxembourg tax law II (Business Taxation)

Pierre-Henri Conac, Professor of Law, University of Luxembourg

Pierre-Henri Conac is Professor of Commercial and Company Law at the University of Luxembourg. From 1999 to 2006, he was Associate Professor of Law at the University of Paris 1 (Panthéon-Sorbonne). He graduated from the University of Paris 1 (Panthéon-Sorbonne) in business law (1991), from HEC School of Management (1990), and from the Institute of Political Studies of Paris (1994). He also earned an LL.M. from Columbia Law School (1995).

Pierre-Henri Conac is the author of ‘The regulation of securities markets by the French Commission des opérations de bourse (COB) and the US Securities and exchange commission (SEC)’ which was awarded several prizes. His research areas deal principally with securities law, company law, and comparative law in these fields, specially with the United States.

He has written numerous articles on corporate, securities and comparative law, both in French and in English. He has been member of several working groups in these areas, including the EU Commission appointed Reflection Group on the Future of EU Company Law of 2011 (http://ec.europa.eu/internal_market/company/modern) , the DG Markt Informal Company Law Expert Group (ICLEG) in 2014 and the European Model Company Act (http://law.au.dk/emca). He participates regularly at conferences in Europe and internationally.
Professor Pierre-Henri Conac is managing editor of the Revue des Sociétés (Dalloz), France's oldest corporate law review, and is one of the editors of the European Company and Financial Law Review (www.degruyter.com/ecfr).

         Courses taught:
         Company Law

Isabelle Riassetto, Professor of Commcerial Law, University of Luxembourg

Isabelle Riassetto est diplômée et docteur en droit de l’Université Robert Schuman de Strasbourg. Soutenue en 1999, sa thèse porte sur « Les garanties des contrats à terme négociés sur le marché à terme international de France (MATIF), Analyse juridique » et a été dirigée par le Professeur Dominique Schmidt (Université Robert Schuman de Strasbourg). Elle a obtenu plusieurs prix, dont le prix de l’Association européenne de Droit bancaire et financier (AEDBF) – France (1999) et celui de PARIS BOURSE SA (1999). Depuis 1999, elle a exercé les fonctions de maître de conférences en Droit privé à l’Université de Nancy 2 puis à l’université Robert Schuman de Strasbourg et a obtenu en 2004 l’habilitation à diriger des recherches. Assesseur du Doyen de la faculté de Droit de Strasbourg (2002-2006), elle a également créé et dirigé un Master 2 Conseil en gestion de Patrimoine. Agrégée des facultés de Droit depuis 2006, elle a été en poste à l’Université du Havre, avant d’occuper depuis le 1er janvier 2008 un poste de Professeur de Droit commercial à l’Université du Luxembourg. Elle a enseigné le droit des sociétés, le droit bancaire, le droit des marchés financiers (marchés dérivés, instruments financiers, et plus spécialement le droit de la gestion d’actifs), ainsi que le droit communautaire. Ses principaux domaines de recherches portent actuellement sur le droit des OPC, ainsi que sur l’investissement socialement responsable. Elle est l’auteur de nombreuses publications en droit des marchés financiers et plus spécialement dans le domaine des OPC.

         Courses taught:
         Investment Funds

Corrado Malberti, Associate Professor of Commercial Law, University of Trento

Corrado Malberti is Associate Professor of Commercial Law at University of Trento since 2015. From 2010 to 2015 he was Associate Professor of Commercial Law at University of Luxembourg, where he was also director of the Master 1 in European Law. He graduated from University of Milan in 2000.

He completed an LL.M. at University of Chicago in 2005 and a Ph.D. in Commercial Law at Bocconi University (Milan) in 2006. Since 2008 he is notary, and since 2011 he is chairman of the Working Group Company Law of the Council of the Notariats of the European Union. He has widely published in the fields of company law and financial market regulation in English, Italian and French.

         Courses taught:
         Company Law (M&A)

Rafael Moll de Alba, Partner, Charles Russell Speechlys

Rafael Moll de Alba is a Luxembourg tax lawyer, specialising in tax structuring for investment funds, corporations and private clients. He is the head of the Iberian and LATAM desk and advises on FATCA and CRS matters. He is a member of the Luxembourg Bar, the International Fiscal Association and is part of working groups of ALFI. Prior to becoming partner at Charles Russell Speechlys, he had been a tax adviser Loyens&Loeff in Luxembourg. He holds a degree in economics from the University of Barcelona and an LLM from the University of Luxembourg (LLM EU and International Tax Law).

         Courses taught:
         Tax Accounting/Financial Accounting and Bookkeeping

Charlène Herbain, Dr. iur., Senior Managing Associate, Law Square

Charlene A. Herbain is a Senior Managing Associate at Law Square specialising in VAT and working on tax policy, dispute resolution and litigation. She also lectures at the Universities of Luxembourg and Nancy (France). In 2006, Charlène earned a Master 2 in English and American Law from the Université Paris 1 Panthéon-Sorbonne (France) and a Magister degree in European Business Law from the Faculty of Law of Nancy (France). She holds a Doctoral degree from the University of Paris 1 Panthéon-Sorbonne and the University of Luxembourg and her PhD. received the very honourable mention from the jury of the IFA (International Fiscal Association) and the Maurice Lauré Prize in June 2015. Under the patronage of Henry Leclerc, Charlène passed the Bar in Paris in 2016 (École de Formation du Barreau, Issy-les-Moulineaux, France). Prior to her current work, she worked as a post-doctoral researcher at the Université Catholique de Louvain (UCL) (Belgium) and spent 10 years in a variety of roles within major law firms and consulting firms.

         Courses taught:
         VAT I

Erwan Loquet, Partner, BDO Luxembourg

Erwan Loquet is tax partner and advisory partner with BDO Luxembourg. His particular specialisation lies in Value Added Tax. He holds degrees in business law, tax law and European law from University of Nancy and College of Europe in Bruges. Prior to joining BDO as managing partner in 2012, he had been tax partner at Deloitte Luxembourg. He is a member of the scientific committee of IFA Luxembourg.

         Courses taught:
         VAT II (International Transactions)

Jan Neugebauer, Partner, Arendt & Medernach

Jan Neugebauer is a Partner in Arendt & Medernach’s tax law practice. He specialises in both national and international tax structuring for corporate entities and private investment funds, including private equity, buyout, real estate and debt funds. He advises on a broad range of issues including leveraged and management buyouts, secondary transactions, divestments and distributions, real estate transactions, M&A cross-border transactions and finance taxation (including refinancing and distressed debt work). He advises banks, insurance companies and asset managers on issues arising out of the implementation of and need for ongoing compliance with the automatic exchange of information regulations (e.g. FATCA and CRS). Jan Neugebauer is a German qualified lawyer who holds the German first (2001) and second (2005) state exam in law, a diploma in law from the Universität Passau (Dipl. jur.) as well as a Master of Laws degree (LL.M.) in comparative law from the California Western School of Law, San Diego (USA).

         Courses taught:
         Taxation of Financial Instruments

Ayzo van Eysinga, Partner, AKD Luxembourg

Ayzo van Eysinga is a tax advisor and Partner at AKD Luxembourg. He provides international tax solutions on a variety of cross border transactions including private equity, real estate, mergers and acquisitions, financing, fund structuring and joint ventures. Ayzo became a partner with AKD in 2016, having practiced tax law since 1999 in various other firms, including as partner of another Luxembourg law firm. Ayzo advises predominantly UK and US private equity and venture capital firms as well as a wide range of US multinational groups on predominantly Luxembourg corporate taxation, as they affect such cross border acquisitions, project financing, structured finance, securitizations, private equity and venture capital funds, and corporate reorganizations. Ayzo graduated from Leiden University (the Netherlands) in 1999. He has been practicing international tax law as from 1999 and specialized in Luxembourg tax since 2002.

         Courses taught:
         Fund Structuring (Taxation of Investment Funds)