Doctoral Program in International Business Taxation

About DIBT

The Doctoral Program in International Business Taxa­tion (DIBT) offers an excellent doctoral education to outstanding students from all over the world, fully preparing them to conduct research on international business taxation. DIBT provides high-quality interdis­ciplinary training for graduates in the field of interna­tional taxation, including and combining the disciplines of public finance, international tax law and cross-bor­der tax management.

DIBT focuses on high-quality academic education and internationally competitive research. It is aimed at the future elite of scholars and provides interdisciplinary training in taxation of enterprises' cross-border activi­ties, drawing on and combining the core disciplines public finance, international tax law, and cross-border tax management. By then expanding tax training to non-traditional yet highly relevant disciplines such as economic psychology, history, political science, ethics, and legal philosophy as well as organizational behavior and decision making, a broadening of horizons and a more comprehensive approach to research questions is achieved.





The program takes three years to complete and awards a PhD degree to graduates. During the first year, par­ticipants acquire the basic knowledge necessary for working in an interdisciplinary manner. Building on this foundation, the second and third years are dedicated to seminars in related fields, a research stay abroad, additional optional workshops, and especially to doing research on a PhD thesis. For the duration of the entire program, students attend an accompanying research seminar. All courses are taught in English.


DIBT provides the opportunity to conduct research in the following areas:Determination of taxable profit Locational decisions EU tax for businesses International coordination of business taxation Once admitted to DIBT, students can expect to obtain a top-quality education preparing them for a rewarding academic career or a highly specialized position in other, non-academic national or interna­tional institutions. DIBT‘s faculty is very well connected in the academic community and draws on extensive expertise to provide training for doctoral students and supervise their research.


Cutting-edge standards in both research and teaching are guaranteed by a faculty comprised of renowned scholars who have published in the most prominent journals of their respective research fields and have proven their willingness and ability to promote inter­disciplinary cooperation. The visiting professors, all internationally recognized leaders in their respec­tive fields, form an integral part of DIBT and add yet another dimension to the top-level academic educa­tion offered by DIBT. Students will be introduced to the international scien­tific community and afforded various opportunities to build a network of their own. They will also become an integral part of the cutting-edge research team work­ing at WU in the fields of law, business and economics.


The program is open to students from all countries, provided they hold a master or equivalent degree primarily in law, business, economics, psychology or, in exceptional cases, in other disciplines, if they have a sufficient background in taxation. Applications can be submitted using the online application tool. Please note that only applications submitted before the dead­line will be processed. For further and more detailed information on the application requirements, click here.


DIBT is funded by the Austrian Science Fund (FWF). Only a small number of students can be admitted. For DIBT Collegiates tuition fees are waived. There is a limited number of grants avail­able to students in the amount of € 1996,90 per month (tax and social insurance will be deducted from this amount). WU always goes the extra mile to provide an ideal research environment for the selected students.