Joachim Lang
is Professor of Tax Law at the University of Cologne (Germany). In 1973 he obtained his doctorate and in 1981 he submitted his 'Habilitationsschrift' (dissertation, titled: The Tax Base of the Income Tax) to the Faculty of Law of the University of Cologne, which conferred on him the right to teach tax law and public law in the following year. From 1982 to 1989, he taught tax law and public law at the University of Technology in Darmstadt. Since 1988 he has been Director of the Institute of Tax Law at the University of Cologne. Furthermore Professor Lang was elected President of the German Tax Lawyers Association in 1993 and 1996 and in December 1998 he was appointed vice chairman of the Federal Expert Commission on the Reform of Business Taxation.