MMag. Thomas Passeyrer LL.M.

MMag. Thomas Passeyrer, LL.M.
Attorney at Law and Tax Lawyer

Work experience

Since 2006 Kubes Passeyrer Attorneys at Law
2004-2005 Tax Advisors & Accountants Hübner & Hübner
2000-2004 Law Firm C´M´S Strommer Reich-Rohrwig Karasek Hainz
1999 VA TECH AG in Brazil and Argentina (industrial plant construction and tax law)

Education

2005 Steuerberaterprüfung
2003 Wirtschaftsuniversität Wien, Postgraduate Studium „International Tax Law“ (LL.M.)
2000 Vienna University of Economics (Mag. rer. soc.oec.)
1999 Universität of Vienna (Mag. iur.)

Member of the “International Fiscal Association - IFA”

 

Languages

German, English, Spanish, Portuguese, French

 

Publications

  • “Code of Conduct for the taxation of corporate entities: Amendments of the provisions of the holding privilege“ (together with Dr. Sabine Kristen), SWI 2003, 225 ff.
  • “Follow-Up Amendments of the provisions of the holding privilege“ (together with Dr. Sabine Kristen), SWI 2003, 279 ff.
  • “International Holding Regime Revised - Amendments of the Austrian provisions concerning international holdings (Sec. 10 par. 2 and 3 Corporate Income Tax Act)” (gemeinsam mit Dr. Sabine Kristen), ET European Taxation 2003, 326 ff.
  • “The Treatment of Losses of a Permanent Establishment” in Lang/Aigner/Züger(Hrsg.), Permanent Establishments in International Tax Law (2003), 425 ff.
  • Author of the official national report to the IFA-Congress 2007 in Kyoto, Topic: “Transfer Pricing and Intangibles”