Dr. Caroline Heber, a Senior Research Fellow at the MPI for Tax Law and Public Finance, has been appointed as a Global Emile Noël Fellow at the Jean Monnet Center for International and Regional Economic Law & Justice at New York University School of Law (NYU) for the fall semester of the academic year 2017–2018.
Dr. Heber will thus be able to undertake four months of intensive academic research at The Jean Monnet Center and will participate in the intellectual life of the NYU. The fellowship was granted with respect to her ongoing research project “Enhanced Cooperation Procedure and European Tax Law”. This mechanism entitles at least nine member states to cooperate and enact European law, which is only binding among the participating member states. It is meant to deepen European integration by giving member states the possibility to overcome the veto power of other member states, especially in areas of law where unanimity is required. In the area of European Tax Law, the European Commission has issued a proposal for a Financial Transaction Tax and a proposal for a Common Consolidated Corporate Tax Base and both are supposed to make use of the enhanced cooperation procedure.
The Jean Monnet Center for International and Regional Economic Law & Justice at NYU Law School, as one of the world’s leading research institutions in the area of European and International Law, gives researchers from other institutions from around the world the chance to stay at this unique place. There they can collaborate with other well-established academics, discuss ideas bilaterally or at the Emile Noël Fellows Forum and accomplish innovative research.
Dr. Caroline Heber is a Senior Research Fellow at the MPI for Tax Law and Public Finance and a ‘Habilitand’ (postdoctoral fellow) at the Institute for Austrian and International Tax Law at the WU Vienna (Wirtschaftsuniversität Wien). She previously worked as a Research Fellow and Lecturer in Law at the Karl-Franzens-University of Graz (2010-2012) and also as a Research Fellow at the Ross Parsons Centre of the University of Sydney (2013).
August 2017