Alexander Hemmelrath

from Wikipedia, the free encyclopedia

Alexander Hemmelrath (born March 8, 1953 ) is a German auditor and tax consultant as well as honorary professor .

Life

After graduating from high school, Hemmelrath studied economics at the University of Munich and graduated in 1977 with a degree in business administration . After that, he was a research assistant at the Department of Klaus Vogel , where he in 1981 with the work "The determination of the establishment's profits in International Tax Law" to Dr. jur. received his doctorate .

Hemmelrath worked for the auditing company Peat Marwick Mitchell & Co, Munich , from 1981 to 1987 , and was admitted to the position of tax advisor in 1984 and auditor in 1986. In 1987 he founded with six colleagues, u. a. Wilhelm Haarmann , the interdisciplinary law firm Haarmann, Hemmelrath & Partner in Munich. This law firm grew to over 1000 employees in Germany and abroad and was dissolved at the end of 2005. In 2006 he founded the RSM Hemmelrath Group, which merged with Mazars and RSM Hemmelrath to form MAZARS Hemmelrath in 2007 . From 2011 to 2013 he was on the board of WTS Group AG Steuerberatungsgesellschaft. Since July 2013 Hemmelrath has been a partner at the major law firm Norton Rose Fulbright in their Munich office, which he has since left.

Hemmelrath teaches tax law as an honorary professor at the University of Osnabrück .

He is married and lives in Feldafing .

Fonts

u. a. as co-author in:

  • Vogel / Lehner, double taxation agreement of the Federal Republic of Germany in the field of taxes on income and assets , Verlag CH Beck, 4th edition, Munich 2003, ISBN 3-406-48373-9
  • Schachner / Alber, legal form book for the company , Verlag CH Beck, 3rd edition, Munich 1995, ISBN 3-406-39365-9
  • Schappach / Andrea, EU legal manual for the economy , Verlag CH Beck, 2nd edition, Munich 1996, ISBN 3-406-39829-4

Individual evidence

  1. ↑ CV at the University of Osnabrück
  2. ↑ WTS press release of December 14, 2010 ( Memento of July 30, 2011 in the Internet Archive )
  3. ↑ Alexander Hemmelrath leaves WTS. JUVE notification dated February 20, 2013.
  4. ↑ [1]
personal data
SURNAME Hemmelrath, Alexander
BRIEF DESCRIPTION German auditor and tax advisor as well as honorary professor
DATE OF BIRTH March 8, 1953