Moris Lehner
studied law at the University of Heidelberg (J.D., 1981). Since 1997 he is professor of public economics and it tax law at the LudwigMaximillians-Universitat in Munich, where he heads the Research Institute for German and International Tax Law. He has written extensively on international tax law and double taxation, and co-authored Double Taxation Conventions. Commentary to the OECD and US Model Conventions for the Avoidance of Double Taxation of Income and Capital.