Prof. dr. R.G. Prokisch (Hoogleraar Internationaal Belastingrecht)
Bouillonstraat 1-3
Room A1.010
Maastricht
P.O. Box 616
NL-6200 MD Maastricht
The Netherlands
Phone: +31 (0)43 3883576/83020
Fax: + 31 (0)43 3884907
E-mail: rainer.prokisch@maastrichtuniversity.nl
Office hours:Monday-Friday, contact via e-mail or telephone
List of publications: Metis
Curriculum vitae
Prof. Dr. Rainer Prokisch studied law at the University of Munich, Germany. After some years in practice in Germany and abroad, he became assistant lecturer for public law and tax law at the chair of Prof. Dr. Klaus Vogel at the University of Munich where he finished his doctoral thesis in 1992. The underlying research was focussed on the issue of the powers of the German Constitutional Court in respect of the provisions of the German financial constitution. After that he became deputy head of the Research Institute for International and Foreign Tax Law and was responsible for the project of a commentary on Double Taxation Treaties in German und English language. During these years he was, inter alia, General Reporter on behalf of the International Fiscal Association and consultant of the OECD, Paris. In 1998, he joined the International Bureau of Fiscal Documentation, Amsterdam, where he was responsible for the department Europe I and later for the International Tax Academy. Since 1 April 2000 he is full time professor for International and European tax law at the University of Maastricht.
Short overview of most important publications and teaching
Prof. Prokisch has written a number of books and articles on tax law, constitutional law and international law. This includes inter alia Double Taxation Conventions after Reunification, in: European Taxation 1991, p. 263 ff. (together with Michael Rodi); Die Justiziabilität der Finanzverfassung, Baden-Baden 1993; The Interpretation of Tax Treaties, General Report for the International Fiscal Association, in: Cahiers de Droit Fiscal International Vol. LXXVIIIa (1993) (together with Prof. Dr. Klaus Vogel); The Status of the OECD Commentary in OECD Member Countries, 1995; Das steuerrechtliche Legalitätsprinzip im deutschen und portugiesischen Verfassungsrecht. Eine rechtsvergleichende Untersuchung (together with Dra. Ana Paula Dourado, University of Lisbon), in: Jahrbuch des öffentlichen Rechts 1999; Von der Sach- und Systemgerechtigkeit zum Gebot der Folgerichtigkeit, in: Kirchhof/Lehner/Raupach/Rodi (Hrsg.), Staaten und Steuern, Festschrift für Klaus Vogel zum 70. Geburtstag, Heidelberg 2000, p. 293ff. Art. 1. Unter das Abkommen fallende Personen; Art. 13. Gewinne aus der Veräußerung von Vermögen; Art. 14. Selbständige Arbeit; Art. 15. Unselbständige Arbeit; Art. 16. Aufsichtsrats- und Verwaltungsratsvergütungen; Art. 18. Ruhegehälter; Art. 20. Studenten, in: Klaus Vogel/Moris Lehner (Hrsg.), Doppelbesteuerungsabkommen, Kommentar, 4. Aufl., Beck Verlag München 2002
He has taught constitutional law, administrative law, tax law, international tax law, European tax law and European law.
Expertise
- Tax law
- Tax Treaties
- European tax law
- European law
- International public law
- Constitutional law
- Administrative law
