WU (Vienna University of Economics and Business)

Personal Data

Professional and Academic Career

1995	Grammar School in Viktring/Klagenfurt (Graduation with excellence)
1991 - 2001	Research Assistant at the Department of Law at the Johannes Kepler University of Linz
2000	Studies of Law at the Johannes Kepler University of Law (attains the title of Mag. iur.)
2001 - 2003	Trainee as Tax Consultant
2001	Judicial Practice at District Court in Linz
2001 - 2006	Assistant Professor at the Department of Tax Law, Johannes Kepler University of Linz
2002	Abschluss des Studiums der Wirtschaftswissenschaften (Betriebswirtschaftslehre) mit Auszeichnung, Sponsion zum Mag. rer. soc. oec.
2002	Completion of Doctorate in Law (attains the titlte of Dr. iur.)
2002 - 2003	Member of the Department of International Tax Law, Federal Ministry of Finance, Vienna, Austria
2003	Completion of the Doctorate of Social Sciences, Economics & Business (attains the title of Dr. rer. soc. oec.)
2003	Judicial Practice at District Court in Linz
2003 - 2004	Master of Laws (LL.M.) in International Taxation at the New York University School of Law (Best of 183 students in the tax programme)
2006	Attainment of the title of „Universitätdozent“ for Austrian, International and European Tax Law („Finanz- und Steuerrecht unter besonderer Berücksichtigung des Internationalen und Europäischen Steuerrechts sowie der Steuerlehre"). Habilitation Thesis: "Double Taxation Conventions and European Law"
2006 - 2008	Acting Assistant Professor of Tax Law in the International Tax Program (ITP) of the New York University School of Law, Faculty Advisor for students in the ITP
2007 - 2010	Listings or Calls to the University Erlangen-Nuremberg (Call, 2007), Johannes Kepler University of Linz (Call, 2009), University of Graz (first place, 2009), University of Klagenfurt (second place, 2010), Johannes Kepler University of Linz (call, 2010)
2009	Member of the Department of International Tax Law, FEDERAL MINISTRY OF FINANCE, Vienna, Austria
2009 - 2010	University Professor of Tax Law at the Johannes Kepler University of Linz
2009 - 2013	Deputy Head of the Institute for Fiscal Law, Tax Law and Tax Policy at the Johannes Kepler University of Linz
2010 - 2020	University Professor of Tax Law at the Johannes Kepler University of Linz
since 2011	Professor Associè at University Luxembourg
2013	Visiting Professor at the University of Florida, Levin College of Law
since 2013	Generally sworn and court-certified expert at the Linz Regional Court
2013 - 2020	Head of the Institute for Fiscal Law, Tax Law and Tax Policy at the Johannes Kepler University of Linz
2013 - 2019	Head of the Research Institute for Tax Law and Tax Management at the Johannes Kepler University of Linz
2016	Visiting Professor at the University of Sydney, Faculty of Law
2017	Founding Member and Principal Investigator of the LIT Digital Transformation and Law Lab (henceforth: LIT Law Lab)
2018	Visiting Professor at the University of Florida, Levin College of Law
2019	Global Professor of Law, New York University
seit 2020	University Professor at the Institute for Austrian and International Tax Law, WU Vienna

Awards

Committees, Memberships and more

Since Nov. 2020	Vice-Chair of the Permanent Scientific Committee (PSC) of the International Fiscal Association (IFA) (with M. Stewart)
Since Jan. 2020	Chairman of the expert comittee on taxation in Austria, Germany and Switzerland (D-A-CH)
Since 2018	Member of the “RuSt” advisory board
Since 2017	Founding Member of the LIT Law Lab (with M. Mayrhofer, S. Perner and M. Tumpel)
Jan. 2017 — Jan. 2018	Speaker of the Department of Business Law at the Faculty of Law of the Johannes Kepler University Linz
Oct. 2016 — Sept. 2019	Substitute member of the Senate of the Johannes Kepler University (First substitute, Term of office between October 1st 2016 bis September 30th 2019)
Since Sept. 2016	Member of the Permanent Scientific Committee (PSC) of the International Fiscal Association (IFA)
2016 — 2019	Member of the Advisory Board of the „Tax Circle“
Since May 2015	Alternate Member of the Joint Transfer Pricing Forum (delegated by the European Association of Tax Law Professors, EATLP)
Since May 2015	Deputy head of the working group „Verfassungsrecht, Unionsrecht und Finanzausgleich (inkl. Landes- und Gemeindeabgaben)“ of the Expert Senate for Tax Law of the Chamber of Tax Consultants and Auditors (KSW)
Since 2015	Member of the board of the Austrian Branch of the International Fiscal Association (IFA)
Jun — Dec. 2014	Member of the Tax Reform Commission (technical working group on tax reform headed by Section Head Prof. DDr. Gunter Mayr
Since 2014	Member of the Austrian Conference of Jurists
Since 2014	Member of the jury for the YIN Scientific Award of the International Fiscal Association (IFA)
Since Nov. 2013	Chairman of the CFE European Tax Advisers’ “ECJ Task Force”
Oct. 2013 — Sept. 2016	Substitute member of the Senate of the Johannes Kepler University (First substitute, Term of office between October 1st 2013 bis September 30th 2016)
March 2012 — 2015	Co-opted member of the board of the Austrian national group of the International Fiscal Association (IFA)
Since Jan. 2011	Member of the scientific board of PwC Germany/Austria
Oct. 2010 — Sept. 2013	Substitute member of the Senate of the Johannes Kepler University (Fourth substitute, Term of office between October 1st 2010 bis September 30th 2013)
Since July 2010	Deputy Delegate to the Fiscal Committee of the CFE European Tax Advisers (formerly: Confédération Fiscale Européenne, CFE)
July 2010 — May 2015	Head of the “Union Law” working group of the Expert Committee for Tax Law of the (earlier) Chamber of Public Accountants and Tax Advisors
Since May 2010	Member of the European Association of Tax Law Professors (EATLP)
Since Sept. 2009	Member of the jury of the Wolfgang Gassner Award by the Austrian Branch of the International Fiscal Association (IFA)
Since June 2009	Member of the expert committee on taxation in Austria, Germany, and Switzerland (“D-A-CH Steuerausschuss”)
2007 — 2010	Member of the special research area International Tax Coordination (SFB ITC)
Since 2006	Member of the faculties of the postgraduate programs “European Tax Law” at the University of Linz (2006 to 2015), “International Tax Law” at WU Vienna (since 2006; ), “Executive Master of European and International Business Law” at the University of St. Gallen (MBL-H.S.G.) (2007 to 2019; ), “International Tax Law” at the University of Zurich (since 2010; ) and the MBA for lawyers at the JKU (2011 to 2018), among others
Since June 2005	Corresponding member of the Expert Committee for Tax Law of the Chamber of Public Accountants and Tax Advisors (resigned during my employment at the Federal Ministry of Finance from January 1 to December 31, 2009)
Since 2002	Member of the International Fiscal Association (IFA), German Association of Tax Law (DStJG) and the Upper Austrian Law Association
2001 and 2002	Member of sub-project group 2 “Education, Science, Research, Innovation, Technology and Development” for the development of future perspectives for the City of Linz as part of the “Our Future: Linz 21” project

1998, 2001, 2002	Merit Scholarships of the Faculty of Law of the Johannes Kepler University Linz
2001	Reception of the Prize „Richard-Büche-Preis der Allgemeinen Sparkasse Oberösterreich 2001“ for the diploma thesis on “Der steuerliche Durchgriff bei der Privatstiftung”
2002, 2003	Merit scholarships from the Faculty of Social Sciences and Economics at the Johannes Kepler University Linz
2002	Reception of the Ludwig Scharinger Prize 2002 and the Walter Haslinger Prize 2002 for his law dissertation on “Die steuerliche Abschirmwirkung ausländischer Finanzierungsgesellschaften und ihre Durchbrechung aus österreichischer Sicht”
2003	Award of the ‘Postgraduate Scholarship of the BMBWK for Foreign Language Studies Abroad’ (Postgraduate-Stipendiums des BMBWK für das fremdsprachige Ausland) and the scholarship of the ‘Johannes Kepler Internationalisation Programme (KIP)’
2003 - 2004	Hauser Global Scholar (one-year full scholarship to study at New York University, awarded on the basis of academic performance)
2004	Flora S. and Jacob Newman Award for distinction in the LL.M. International Tax Program der New York University
2005	Travel grant from the IFA National Group Austria for the 59th IFA Congress in Buenos Aires
2007	Chosen as one of the 30 best young researchers from Austria by the magazine „Heureka! Das Wissenschaftsmagazin im Falter“
2007	Awards received for the habilitation thesis (“Doppelbesteuerungsabkommen und Europäisches Gemeinschaftsrecht”) Wolfgang Gassner Award 2007 Walther Kastner Prize 2007 Mitchell B. Caroll Prize 2007 Albert Hensel Prize 2007 Deloitte Award 2007 and the Kardinal Innitzer Award 2007
2017, 2018, 2019	Mentioned among “Corporate Tax: Experts” and “Consulting Experts: Corporate Tax” through “Who’s Who Legal”

Name	Purpose	Lifetime	Provider
CookieConsent	Saves your consent to using cookies.	30 days	WU
site-popup	Saves if popup was filled or closed.	30 days	WU
BACH_PRXY_ID	To be able to display some WU-specific content, it is necessary that some information must be accessed by back-end WU systems. Required to assign the appropriate answer to a request.	20 years	WU
BACH_PRXY_SN	To be able to display some WU-specific content, it is necessary that some information must be accessed by back-end WU systems. Required to assign the appropriate answer to a request.	session	WU
fe_typo_user	Required for login and access to protected content or for editing the user’s personal profile.	session	WU
be_typo_user	Required for login and editing content in the TYPO3 back end.	session	WU
be_lastLoginProvider	Stores the last method used for logging in to the TYPO3 back end.	90 days	WU
ASP.NET_SessionId	Required for assigning visitors to forms.	session	WU (forms.wu.ac.at)
__RequestVerificationToken	Required to protect forms against attacks.	session	WU (forms.wu.ac.at)
ESRASOFTSID	Required for identifying the logged-in user in the Business Language Center’s course registration system.	session	WU (esrasoft.wu.ac.at)
esraSoftWiData	Required to track the language and language courses selected by the user.	session	WU (esrasoft.wu.ac.at)
esraSimpleSAMLAuthToken	Required for identifying WU employees during the course registration process.	session	WU (esrasoft.wu.ac.at)
esraSimpleSAML	Required for identifying WU employees during the course registration process.	session	WU (esrasoft.wu.ac.at)
SimpleSAML	Required for identifying WU employees during the course registration process.	session	WU (esrasoft.wu.ac.at)

Name	Purpose	Lifetime	Provider
_pk_id	Used by Matomo Analytics to store a few details about the user, such as the unique visitor ID.	30 days	WU (piwik.wu.ac.at)
_pk_ref	Used by Matomo Analytics to store the attribution information, the referrer initially used to visit the website.	6 months	WU (piwik.wu.ac.at)
_pk_ses	Created by Matomo Analytics, short-lived cookies used to temporarily store data for the current visit.	1 hours	WU (piwik.wu.ac.at)
_gcl_au	Contains a randomly generated user ID.	3 months	Google
AMP_TOKEN	Contains a token that can be used to retrieve a Client ID from AMP Client ID service. Other possible values indicate opt-out, request in progress or an error retrieving a Client ID from AMP Client ID service.	1 year	Google
_dc_gtm_--property-id--	Used by DoubleClick (Google Tag Manager) to help identify the visitors by either age, gender or interests.	2 years	Google
_ga	Contains a randomly generated user ID. Using this ID, Google Analytics can recognize returning users on this website and merge the data from previous visits.	2 year	Google
_gat_gtag	Certain data is only sent to Google Analytics a maximum of once per minute. As long as it is set, certain data transfers are prevented.	1 minute	Google
_gid	Contains a randomly generated user ID. Using this ID, Google Analytics can recognize returning users on this website and merge the data from previous visits.	24 hour	Google
_gac_gb	Contains campaign-related information for the user. If Google Analytics and Google Ads accounts are linked, the conversion tags on the Google Ads website read this cookie.	90 day	Google
_dc_gtm	Used to throttle the request rate.	1 minute	Google
IDE	Contains a randomly generated user ID. Using this ID, Google can recognize the user across different websites across domains and display personalized advertising.	1 year	Google
player	This cookie saves user-specific settings before an embedded Vimeo video is played. This means that the next time you watch a Vimeo video, your preferred settings will be loaded.	1 year	Vimeo
vuid	This cookie is used to save the usage history of the user.	2 year	Vimeo
__cf_bm	This cookie is used to distinguish between humans and bots. This is necessary for Vimeo to collect valid data about the use of the service.	1 day	Vimeo
_uetvid	This cookie is set to enable the use of the Vimeo video player.	1 year	Vimeo
_tt_enable_cookie	This cookie is used to enable the vimeo video embedding on the WU Website and for other unspecified purposes.	1 year	Vimeo
afUserId	This cookie collects data from users who interact with embedded Vimeo videos.	2 years	Vimeo
_abexps	This cookie saves settings made by the user, e.g. Default language, region or username as well as interaction data of the user with Vimeo	10 months	Vimeo
_clck	This cookie enables the use of the embedded Vimeo video player	1 year	Vimeo
has_logged_in	This cookie stores login information and if the user has ever logged in.	10 years	Vimeo
language	This cookie remembers the language setting of a user. This ensures that Vimeo appears in the language selected by the user.	11 years	Vimeo
_ttp	This cookie is set to enable the use of the Vimeo video player	1 year	Vimeo
sd_client_id	This cookie stores data about the users current video settings and a personal identification token	2 year	Vimeo
_rdt_uuid	This cookie collects data about the users actions on websites that have a vimeo video embedded.	3 months	Vimeo
vimeo_cart	This cookie is used to check how many times a video has been played by the user.	10 years	Vimeo
OptanonConsent	This cookie stores information about the consent status of a visitor.	1 year	Vimeo
_scid	This cookie is used to assign a unique ID to a user	10 months	Vimeo
hjSessionBenutzer_	Set when a user first lands on a page. Persists the Hotjar User ID which is unique to that site. Hotjar does not track users across different sites. Ensures data from subsequent visits to the same site are attributed to the same user ID.	1 year	Hotjar
_hjid	This is an old cookie which is not set anymore, but if a user has it unexpired in their browser. It will be reused and migrated to _hjSessionUser_{site_id}. Set when a user first lands on a page. Persists the Hotjar User ID which is unique to that site. Ensures data from subsequent visits to the same site are attributed to the same user ID.	1 year	Hotjar
_hjFirstSeen	Identifies a new users first session. Used by Recording filters to identify new user sessions.	30 minutes	Hotjar
_hjHasCachedUserAttributes	Enables us to know whether the data set in _hjUserAttributes Local Storage item is up to date or not.	session	Hotjar
_hjUserAttributesHash	Enables us to know when any User Attribute has changed and needs to be updated.	2 minutes	Hotjar
_hjBenutzerAttribute	Stores User Attributes sent through the Hotjar Identify API. No explicit expiration.	session	Hotjar
hjViewportId	Stores user viewport details such as size and dimensions.	session	Hotjar
hjActiveViewportIds	Stores user active viewports IDs. Stores an expirationTimestamp that is used to validate active viewports on script initialization.	session	Hotjar
_hjSession_	Holds current session data. Ensures subsequent requests in the session window are attributed to the same session.	30 minutes	Hotjar
_hjSessionTooLarge	Causes Hotjar to stop collecting data if a session becomes too large. Determined automatically by a signal from the server if the session size exceeds the limit.	1 hour	Hotjar
_hjSessionResumed	Set when a session/recording is reconnected to Hotjar servers after a break in connection.	session	Hotjar
_hjCookieTest	Checks to see if the Hotjar Tracking Code can use cookies. If it can, a value of 1 is set. Deleted almost immediately after it is created.	session	Hotjar
_hjLocalStorageTest	Checks if the Hotjar Tracking Code can use Local Storage. If it can, a value of 1 is set. Data stored in _hjLocalStorageTest has no expiration time, but it is deleted almost immediately after it is created.	none	Hotjar
_hjSessionStorageTest	Checks if the Hotjar Tracking Code can use Session Storage. If it can, a value of 1 is set. Data stored in _hjSessionStorageTest has no expiration time, but it is deleted almost immediately after it is created.	none	Hotjar
_hjIncludedInPageviewSample	Set to determine if a user is included in the data sampling defined by your site's pageview limit.	2 minutes	Hotjar
_hjIncludedInSessionSample_	Set to determine if a user is included in the data sampling defined by your site's daily session limit.	2 minutes	Hotjar
_hjAbsoluteSessionInProgress	Used to detect the first pageview session of a user.	30 minutes	Hotjar
_hjTLDTest	We try to store the _hjTLDTest cookie for different URL substring alternatives until it fails. Enables us to try to determine the most generic cookie path to use, instead of page hostname. It means that cookies can be shared across subdomains (where applicable). After this check, the cookie is removed.	session	Hotjar

Name	Purpose	Lifetime	Provider
test_cookie	Is set as a test to check whether the browser allows cookies to be set. Does not contain any identification features.	15 minute	Google
IDE	Contains a randomly generated user ID. Using this ID, Google can recognize the user across different websites across domains and display personalized advertising.	1 year	Google
_gcl_au	Contains a randomly generated user ID.	90 day	Google
_gcl_aw	This cookie is set when a user clicks on a Google ad on the website. It contains information about which ad was clicked.	90 day	Google
xs	Used to maintain a Facebook session. It works in combination with the c_user cookie to authenticate the user's identity on Facebook.	1 year	Facebook
fr	Used to serve advertisements and measure and improve their relevance.	90 day	Facebook
m_pixel_ratio	Performance cookie used by Facebook with Facebook pixels.	session	Facebook
wd	Used for analysis purposes. Technical parameters are logged (e.g. aspect ratio and dimensions of the screen) so that Facebook apps can be displayed correctly.	7 day	Facebook
dpr	Used for analysis purposes. Technical parameters are logged (e.g. aspect ratio and dimensions of the screen) so that Facebook apps can be displayed correctly.	7 day	Facebook
sb	Used to save browser details and Facebook account security information.	2 year	Facebook
dbln	Used to save browser details and Facebook account security information.	2 year	Facebook
spin	Cookie for advertising purposes and reporting on social campaigns.	session	Facebook
presence	Contains the "Chat" status of a logged in user.	1 month	Facebook
x-referer	Performance cookie that is used by Facebook in combination with Facebook pixels.	session	Facebook
cppo	Cookie for statistical purposes.	90 day	Facebook
datr	Identifies the browser for security and website integrity purposes, including account recovery and identification of potentially compromised accounts.	2 year	Facebook
locale	Saves language settings.	session	Facebook
_fbp	A cookie for Facebook advertising that is used to track and improve relevance and to serve ads on Facebook.	90 day	Facebook
_fbc	A cookie for Facebook advertising that is used to track and improve relevance and to serve ads on Facebook.	90 day	Facebook
UserMatchHistory	This cookie is used to synchronize the LinkedIn Ads IDs.	30 day	LinkedIn
AnalyticsSyncHistory	This cookie saves the time at which the user was synchronized with the "lms_analytics" cookie.	30 day	LinkedIn
li_oatml	This cookie is used to identify LinkedIn members outside of LinkedIn for advertising and analysis purposes.	30 day	LinkedIn
lms_ads	This cookie is used to identify LinkedIn members outside of LinkedIn.	30 day	LinkedIn
lms_analytics	This cookie is used to identify LinkedIn members for analysis purposes.	30 day	LinkedIn
li_fat_id	This cookie is an indirect member identification that is used for conversion tracking, retargeting and analysis.	30 day	LinkedIn
li_sugr	This cookie is used to determine probabilistic matches of the identity of a user.	90 day	LinkedIn
U	This cookie identifies the user’s browser.	3 month	LinkedIn
_guid	This cookie is used to identify a LinkedIn member for advertising via Google Ads.	90 day	LinkedIn
BizographicsOptOut	This cookie is used to determine the rejection status for tracking by third-party providers.	10 year	LinkedIn
lidc	This cookie makes it easier to select LinkedIn's data center.	24 hours	LinkedIn
aam_uuid	This cookie is used for ID synchronization with Adobe Audience Manager.	30 days	LinkedIn
AMCV_XXX_at_AdobeOrg	This cookie contains a unique identifier for the Adobe Experience Cloud.	180 days	LinkedIn
li_mc	This cookie is used as a temporary cache. It is used to have the user's consent information from the database available client side.	2 years	LinkedIn
lang	This cookie stores the language settings of a user. This ensures that the LinkedIn.com website appears in the language selected by the user.	session	LinkedIn
twll	This cookie is set when X is embedded on the page. X collects data that is mainly used for tracking and targeting.	4 year	X
secure_session	This cookie is set when X is embedded on the page. E.g. X's like or sharing functions.	14 year	X
guest_id	This cookie is set by X when a visitor shares content from the WU website on X.	2 year	X
personalization_id	This cookie is set by X to measure the performance of X advertising campaigns in a user's browsers and devices	2 year	X
remember_checked	This cookie is set by when X is embedded on the page. X collects data that is mainly used for tracking and targeting.	4 year	X
remember_checked_on	This cookie is set when X is embedded on the page. E.g. X's like or sharing functions.	4 year	X
mbox	This cookie is intended for identifying X users, for analyzing interaction with the X Service and advertising whitin the service.	2 years	X
guest_id_ads	This cookie is set due to X integration and for sharing content to social media.	10 months	X
d_prefs	This cookie ist used to check referral links and the login status.	90 days	X
ct0	This cookie is set due to X integration and sharing capabilities for the social media.	10 months	X
kdt	This cookie is used to monitor the users login status on X.	10 months	X
guest_id_marketing	This cookie is set for tracking and analytics purposes.	10 months	X
twid	This cookie checks if you are logged in to X during a browser session.	1 year	X
auth_token	This cookie is required for authentication and checks whether the user is logged in.	10 months	X
external_referer	This cookie collects statistical data, including how often you visit X and how long a user stays on X.	1 day	X
NID	This cookie contains a unique ID that is used to save user-specific settings and other information, in particular your preferred language, how many search results should be displayed per page and whether the Google SafeSearch filter should be activated.	6 month	YouTube
1P_JAR	This Google cookie is used to optimize advertising, to provide ads that are relevant to users, to improve reports on campaign performance or to prevent a user from seeing the same ads multiple times.	1 month	YouTube
CONSENT	This cookie is used to support Google's advertising services.	20 year	YouTube
OTZ	Aggregated analysis of website visitors.	17 day	YouTube

Univ.-Prof. DDr. Georg Kofler, LL.M. (NYU)

Univ.-Prof. DDr. Georg Kofler, LL.M. (NYU)

Personal Data

Professional and Academic Career

Awards

Committees, Memberships and more

Institute for Austrian and International Tax Law