Michael Lang is Head of the Institute for Austrian and International Tax Law at WU (Vienna University of Economics and Business) and Academic Director of the LLM Program in International Tax Law of this university. He is President of the Austrian Branch of the International Fiscal Association (IFA), member of IFA's global Permanent Scientific Committee (PSC) and Chairman of the Academic Committee of the European Associatoion of Tax Law Professors (EATLP). He has been visiting professor at Georgetown University, New York University, Sorbonne, Bocconi, Peking University (PKU), University of New South Wales (Sydney) and at other universities. Please see www.wu.ac.at/taxlaw for further information.