Rate My Professor Moritz Scherleitner

Moritz Scherleitner is an Assistant Professor in the Department of Accounting and Business Law at Aalto University School of Business, where he serves as Assistant Professor of Tax Law. He holds a Doctor of Laws (LL.D.) from the University of Helsinki and a Master of Science (MSc) in Taxation and Accounting with honors from WU Vienna University of Economics and Business, along with a BSc from the same institution. Previously associated with the Institute for Austrian and International Tax Law at WU Vienna as a visiting professor and lecturer, Scherleitner has built a career focused on international tax law scholarship. His research addresses key challenges in EU tax policy, including direct tax harmonization, the role of economic guarantees in primary EU law, corporate tax measures to support decarbonization and the green transition, anti-tax avoidance directives, hybrid mismatches, and the application of fundamental freedoms to tax matters. His work aligns with UN Sustainable Development Goals such as affordable and clean energy, climate action, and strong institutions.

Scherleitner's contributions include numerous peer-reviewed publications, such as 'Increasing Direct Tax Harmonization and the Role of Tax-Relevant Economic Guarantees in Primary EU Law - a Reflection on a (yet to be Formed) Trend' (Intertax, 2025), 'The EU Minimum Tax Directive—A conceptual discussion of a bold policy move' (European Law Journal, 2024), 'Article 6 of the Anti Tax Avoidance Directive – Living a Life on Its Own?' (European Business Law Review, 2023), 'EU corporate tax policy to decarbonize EU industry: Three policy options' (2025), and 'Greening EU Corporate Income Taxation: Reflections on How EU Tax Policy Could Support the Private Sector in Funding the Green Transition' (European Business Law Review, 2025). He has collaborated on projects examining tax arbitrage with hybrid instruments and BEPS measures. At Aalto University, he has been honored as Teacher of the Year (2024) and Researcher of the Year (2022) by the Department of Accounting and Business Law. In 2024, he was appointed a member of the Young Academy Finland, serving from September 2024 to August 2028 to promote multidisciplinary science and societal impact. Scherleitner also contributes to doctoral education as head of studies in business law and teaches courses including entrepreneurship law.