Publication list. Conceptual Background and Concrete Application, European Taxation 2012, Volume 52, no. 9, p

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1 Publication list PETER HONGLER, Kantonale Steuergesetzrevisionen 2009 in: MADELEINE SIMONEK, Unternehmenssteuerrecht, Entwicklungen 2009, Bern 2010, p PETER HONGLER, Übersicht über das EStV-Kreisschreiben Nr. 24 vom 1. Januar 2009 sowie das EStV-Kreisschreiben Nr. 25 vom 5. März 2009 in: MADELEINE SIMONEK, Unternehmenssteuerrecht, Entwicklungen 2009, Bern 2010, p PETER HONGLER (co-author FRANCESCO CARELLI / MARC ENZ und ANDREAS GSCHWEND), Literatur 2009 in: MADELEINE SIMONEK, Unternehmenssteuerrecht, Entwicklungen 2009, Bern 2010, p PETER HONGLER (co-author MADELEINE SIMONEK), Massgeblichkeitsprinzip und neue Rechnungslegung, Forum für Steuerrecht 2010, p PETER HONGLER, Hybride Finanzierungsinstrumente im nationalen und internationalen Steuerrecht der Schweiz, Dissertation (Ph.D.), Schriften zum Steuerrecht, Schulthess Zurich 2012 (324 p.) 6. PETER HONGLER, Similar Cases, Different Outcomes, The Treatment of Cross-Border Alimony Payments in the Schempp Case of the ECJ and the S. Case of the Swiss Federal Supreme Court, in: MICHAEL LANG, PASQUALE PISTONE, JOSEF SCHUCH (eds.), Horizontal Tax Coordination, IBFD Amsterdam 2012, p PETER HONGLER (co-author THIERRY OBRIST), The Swiss Tax Ruling Procedure: Conceptual Background and Concrete Application, European Taxation 2012, Volume 52, no. 9, p PETER HONGLER, Swiss Country Report, in: MICHAEL LANG, PASQUALE PISTONE, JOSEF SCHUCH, CLAUS STARINGER, ALFRED STORCK (eds.), Tax Rules in Non-Tax Agreements, IBFD Amsterdam 2012, p PETER HONGLER, Swiss Tax Authorities Clarify Treatment of a Shareholding in a U.S. LLC, Tax Notes International 2012, Volume 65, no. 8, p PETER HONGLER (co-author THIERRY OBRIST), The Swiss Tax Ruling Procedure: Interplay with Exchange of Information Requests, European Taxation 2012, Volume 52, no. 10, p PETER HONGLER, OECD-Kommentar höhlt den Rechtsschutz aus, Neue Zürcher Zeitung (NZZ), 8 October 2012

2 See also the reply of Prof. ULRICH CAVELTI, OECD-Gruppenanfragen wahren Rechtsschutz, Neue Zürcher Zeitung (NZZ), 1 December PETER HONGLER (co-author JARED BIBLER), Group Requests in Switzerland Recent Developments and Uncertainties, Tax Notes International 2013, Volume 70, no. 11, p PETER HONGLER, New Swiss Court Decision on Hedged Equity Investments, Tax Notes International 2013, Volume 71, no. 2, p PETER HONGLER (co-author FABIENNE LIMACHER) Die Abzugsfähigkeit von DoJ- Bussen für Schweizer Banken im Recht der direkten Bundessteuer und aus steuerharmonisierungsrechtlicher Sicht, Jusletter, 10 February PETER HONGLER (co-author THOMAS S. MÜLLER), Können Banken US-Bussen von der Steuer absetzen? Der Bund, 26 February 2014, p PETER HONGLER (co-author THOMAS S. MÜLLER), Joint statement on tax dispute between Switzerland and United States - better to make a painful break than draw out the agony, Banking Law News, Newsletter of the International Bar Association Legal Practice Division, September 2014, p PETER HONGLER (co-author PASQUALE PISTONE), Blueprints for a New PE Nexus to Tax Business Income in the Era of the Digital Economy, IBFD White Paper, Working Paper, 20 January 2015, p Published as: WU International Taxation Research Paper Series, no , Universität Wien, Wirtschaftsuniversität Wien, PETER HONGLER (co-author MAURUS WINZAP), The Swiss GAAR and the Interaction with Double Tax Treaties in a Pre- and Post-BEPS World, Archiv für Schweizerisches Abgaberecht 2015, Special Volume IFA Congress Basel, p PETER HONGLER, Seminar F: IFA/EU State aid review as a means to combat aggressive tax planning, IFA CONGRESS 2015, IBFD Tax News Services, 1 September PETER HONGLER, Seminar G: IFA/OECD, IFA Congress 2015, IBFD Tax News Services, 2 September

3 PETER HONGLER, Swiss Country Report, in: MICHAEL LANG, JEFFREY OWENS, PASQUALE PISTONE, ALEXANDER RUST, JOSEF SCHUCH, CLAUS STARINGER, ALFRED STORCK (eds.), GAARs - A Key Element of Tax Systems in the Post-BEPS World, IBFD Amsterdam 2012, p PETER HONGLER, The Impact of the BEPS Project in Switzerland, Revue européenne et internationale de droit fiscal 2016, p PETER HONGLER (co-author ROLAND BÖHI), Unterkapitalisierung oder verdecktes Eigenkapital, Eine rechtliche und steuerpolitische Analyse der Schweizer Rechtspraxis unter besonderer Berücksichtigung von BEPS Action 4, Forum für Steuerrecht 2016, p PETER HONGLER (co-author MADELEINE SIMONEK), Der Einfluss internationaler Entwicklungen auf das schweizerische Steuerrecht Eine Übersicht, Steuer Revue 2016, S Speeches / lectures Hybride Finanzierungsinstrumente ein Überblick über die Schweizerische Thin Cap- Regelung, Jährliche Doktorandenveranstaltung der Swiss Association of Tax Law Professors (SATLP), University of Bern, Bern, 17 November Hybride Finanzierungsinstrumente eine Substance over Form Abgrenzung von Eigen- und Fremdkapital, Seminar of the Special Research Program on International Tax Coordination, Vienna University of Economics and Business, Vienna, 12 April Tax Rules in Non-Tax Agreements (Swiss Country Report), Input Statement, Conference organised by the Institute for International and Austrian Tax Law, Vienna University of Economics and Business, Rust (Austria), 7 July Taxation of Hybrid Financial Instruments, Guest Lecture, University of Neuchatel, Neuchatel, 18 March Sitzverlegung von Gesellschaften Fallbeispiele (Inbound/Outbound), Cantonal Tax Authorities Zug, 21 May

4 6. Die Mobilität von Konzernen, Lucerne University of Applied Sciences and Arts, Zug, 11 June Taxation of Hybrid Financial Instruments, Guest Lecture, University of Neuchatel, Neuchatel, 26 March General Anti-Avoidance Rules (GAARs) - A Key Element of Tax Systems in the Post-BEPS Tax World? Input Statement, Conference organised by the Institute for International and Austrian Tax Law, Vienna University of Economics and Business, Rust (Austria), 4. July Internationales Steuerrecht, Case Studies, Master of Science in International Financial Management, Lucerne University of Applied Sciences and Arts, Zug, 21 October The Re-Definition of the PE Concept within the Digital Economy, Presentation of the results of the IBFD Task Force on the Taxation of the Digital Economy (together with Pasquale Pistone), OECD, Paris, 8 February Notional Interest Deduction and Linking Rules, Guest Lecture, University of Neuchatel, Neuchatel, 18 March An Introduction to Swiss VAT Law, Guest Lecture, University of Neuchatel, Neuchatel, 25 März BEPS, Full-Day Course, LL.M. Programme International Tax Law, University of Zurich, Zurich, 27 March The Swiss Tax System in an International Legal Framework, University of Valencia, Valencia, 18 April Exchange of Information Recent Developments, University of Valencia, Valencia, 18 April Die Besteuerung der Digitalen Dienstleistungsindustrie, Steuerkonferenz, Lucerne University for Applied Science and Arts, 28 April Von Online Dating bis Social Media Die Besteuerung der Digitalen Dienstleistungsindustrie - Jetzt und in 20 Jahren (together with Marius Breier und Carla Lang), Young IFA Network (YIN), Zurich, 19 May Income Allocation within the Digital Economy Input Statements, Invitational Seminar, Amsterdam, 20 May

5 19. Sources of International Tax Law and their Legitimacy, Postdoctoral International Tax Forum, Amsterdam, 22 Mai Taxation of the Digital Economy, Seminar for Incoming Students from the University of Curtin (Sydney), Amsterdam, 15 July Panel Secretary, IFA/OECD-Seminar, Basel, 3 September 2015 (Chair: Prof. Dr. h.c. Wolfang Schön) 22. Introduction to the law of double tax treaties, Master in Finance and Treasury, Lucerne University of Applied Sciences and Arts, Zug, 11 June Übersicht über das neue DBA zwischen der Schweiz und Liechtenstein, Liechtensteinische Steuerkonferenz 2015, Hofkellerei des Fürsten, Principality of Liechtenstein, Vaduz, 29 October Abkommensmissbrauch ein Überblick über die gegenwärtig Praxis in der Schweiz unter besonderer Berücksichtigung des neuen DBA zwischen der Schweiz und Liechtenstein, Liechtensteinische Steuerkonferenz 2015, Hofkellerei des Fürsten, Principality of Liechtenstein, Vaduz, 29 October Justice in International Tax Law Between Effective Tax Rates and the Principle of Sovereignty, Jahrestagung der Schweizerischen Ethnologischen Gesellschaft, University of Bern, 13 November Recent Developments and Impact of Base Erosion Profit Shifting (BEPS) on Tax- Compliant Wealth Management Structures in Switzerland and in the Principality Liechtenstein, STEP, Evening Event, Zug, 2 December What tax lawyers can learn from philosophy? Tax Knowledge Sharing, IBFD, Amsterdam, 6 January BEPS Eine Einführung, IFA Branch, Principality of Liechtenstein, Vaduz, 21 January Justice in International Tax Law, Academic Rendevouz, Amsterdam, 2 February The Taxation of Services An Analysis of International Case Law (Turkey, India, South Africa), South Africa, Cape Town, 28 February Justice in International Tax Law, Colloquium Political Philosophy, Center for Ethics, University of Zurich, 16 March The Swiss Tax Ruling, Séminaire thématique 2015/2016, Guest Lecture, University of Neuchatel, Leysin, 18 March Global Tax Regulation, Book Review Catching Capital, The Ethics of Tax Competition, Peter Dietsch, Center for Ethics, University of Zurich, 8 April

6 34. Einfluss des BEPS Projekts auf das Schweizer Steuerrecht, Steuerkonferenz 2016, Institut für Finanzdienstleistungen, Lucerne University for Applied Science, Zug, 24 April Global Justice and Distribution of Income an Introduction to the Current Discussion, Invitational Seminar, University of Zurich, 1 June Lessons from Philosophy, Duets on International Taxation, Amsterdam, 23. September Panel Secretary, IFA/OECD-Seminar, Madrid, 28 September 2016 (Chair: Prof. Dr. h.c. Wolfang Schön) 38. Steuergerechtigkeit in einer globalen Welt, Institut für Völkerrecht, University of Zurich, 29 September Aktuelles in der Rechtsprechung, Institut für Schweizerisches und Internationales Steuerrecht, Zurich, 27 October Die europäische Anti-Missbrauchsrichtlinie und deren Einfluss auf das liechtensteinische Steuerrecht, 2. Liechtensteinische Steuerkonferenz, Principality of Liechtenstein, Vaduz, 29 November Is there a Global Fiscal Constitution? International Tax Law Congress, University of Barcelona, 26 January Tax Sovereignty in the Age of Trump and Brexit, Input Statement, University of Barcelona, 27 January Einführung in das UN-Musterabkommen und die Abkommenspolitik der Schweiz, LL.M. Programme International Tax Law, University of Zurich, Zurich, 4 February Die schweizerische Praxis zur Steuerumgehung und innerstaatliche Missbrauchsbestimmungen, LL.M. Programme International Tax Law, University of Zurich, 3 March Introduction to Swiss tax law, CAS Tax Compliance Management, Lucerne University of Applied Sciences and Arts, Zug, 25 March Introduction to double taxation law, CAS Tax Compliance Management, Lucerne University of Applied Sciences and Arts, Zug, 25 March Impacts of international tax competition on national tax legislation, Chair of a panel discussion with Prof. Charles Gustafson, Prof. Daniel Deak, Fabian Baumer, Prof. Alfredo Garcia Prats, Opening Conference EUCOTAX Wintercourse 2017, University of Zurich, 21 April

7 48. Taxation of Structured Products, CAS Tax Compliance Management, Lucerne University of Applied Sciences and Arts, Zug, 4 May International Aspects of Interest Limitation Rules, atax International Conference Turin, University of Turin, 6 May