Chair for Business Taxation and the Laws of International and Liechtenstein Taxation
Biography
Professor Dr Martin Wenz is a full professor and holds the Chair for Business Taxation and the Laws of International and Liechtenstein Taxation and is Academic Head of the Liechtenstein Executive School at the University of Liechtenstein in Vaduz. He was educated at the Universities of Mannheim and Munich, has been a Visiting Professor at the University of Ferrara in Italy and has held visiting research positions at different universities including the University of Cambridge. He has also professional experience with KPMG National Tax & Legal in the Frankfurt office regarding international tax planning issues of corporate entities, wealth structures and UHNWI as well as structured and hybrid financial instruments and is a Member of the Board of Directors of Bendura Bank AG in Bendern, IMT Tax Advisors AG in Vaduz and ITC International Tax Centre Charitable Foundation in Mauren, all in Liechtenstein. Professor Wenz is the Director of the LL.M. Program in International Taxation, former Chairman of the Group of Tax Experts on the Liechtenstein Tax Reform and gives comprehensive ongoing advice to the Liechtenstein Government for national and international tax law including Double Tax and other Tax Agreements and for the Implementation of International and European Tax Standards (AEoI, ATAD, BEPS, EoIR, EU-CoC, Pillar 1 and 2 etc.).
The Scientific Work of Professor Wenz concentrates on various aspects of Liechtenstein Tax Law and International Business Taxation, the International Tax Treatment of complex corporate, private and charitable Asset Structures (private and charitable Foundations, Trusts, Companies, Investment Funds, Family Offices), the International Tax Policy, the International Level-playing-field on Taxation, the International and European Tax Cooperation and Tax Competition, the Fiscal Framework of the European Union and the European Economic Area as well as the Development and the Design of Tax Systems for the 21st Century.
Currently, he focuses on the future of the International Financial and Tax Architecture, the development towards a new World Tax Order regarding the re-allocation of taxing rights between jurisdictions (Pillar 1), the introduction of a global minimum taxation (Pillar 2) and the respective interaction between international tax standards and International and national tax laws, but also various other aspects of the OECD-, the UN- and the EU-Tax Agenda including proposals to prevent the misuse of shell entities, to amendment the criteria of the EU-list of non-cooperative jurisdictions, to introduce a common EU-digital tax residence certificate and a Debt Equity Bias Reduction Allowance (DEBRA) in order to design tax systems that are more neutral and effective as regards business and investment decisions, but also to prevent their evasion, and also issues regarding the comprehensive developments towards a more sustainable taxation, fairness and stability of the tax system, resource mobilisation and global mobility of employees.