The WU Global Tax Policy Center at the Institute for Austrian and International Tax Law

Management Board

Prof. Jeffrey Owens
Prof. Michael Lang
Prof. Josef Schuch
Prof. Claus Staringer
Prof. Pasquale Pistone
Prof. Alfred Storck

TO REGISTER FOR A FIRE SIDE CHAT PLEASE CLICK HERE

Photo Owens Monti Lamy


The Mission
"Giving policymakers and practitioners a global perspective on tax policy and administration"

 => NEW: please see the VIDEO about the center

 

 

Aims of the Center:
The center aspires to become one of the leading think tanks on the interface between tax policy, tax administration and tax law in today's global economy. It will bring together tax policy makers, tax administrators, tax practitioners and researchers from around the globe. The Center will provide a forum for discussions on tax policy formulation and implementation, drawing upon the experiences of developed and developing countries and economies in transition.

Location:
The Center is based at the Institute for Austrian and International Tax Law, part of WU, which is the largest business and management school in Europe. The Institute is situated in the center of the beautiful and historic city of Vienna.

Program:
The program will focus on the interface between tax policy and administration and domestic and international issues, focusing very much on what are the challenges facing governments in a rapidly globalizing economy. The program will take the form of policy seminars, workshops, executive education and training and will be addressed to officials, practitioners, researchers and students of public finance. The activities will mainly take place at the Institute for Austrian and International Tax Law in Vienna, although some events may take place outside of Austria.

Structure of the program:
The program would be centered around a series of events:

(A) High Level Conferences on emerging tax policy and administration issues: This will be targeted at senior policymakers in both OECD and non-OECD countries, Vice Presidents of tax in the corporate sector and tax practitioners and academics and would set the agenda for the program.

(B) Tax Policy Seminars: These will address emerging tax policy and administrations issues facing governments and business around the world.

(C) Executive Training Programs: These will focus on the training of officials in the implementation of tax legislation both domestic and international, with a particular focus on the issues facing Central and Eastern European countries, the CIS and African  and Asian countries.  Some of these training activities may be carried out on a regional basis.

The program will be backed up by high quality research and would lead to regular publications.

 

 

The Issues:
The intention is that a very broad set of issues will be addressed by the program and that the program will evolve to reflect the issues that are facing governments and business around the world. Preliminary discussions with government officials, practitioners, international organizations and academics have identified the following issues:

  1. Trends in global tax reform
  2. The political economy and process of tax reforms 
  3. Designing a competitive tax system 
  4. Tax coordination versus tax harmonization  in the EU   
  5. Designing VAT systems for the 21st century   
  6. Taxation of the financial sector
  7. The role of tax in addressing climate change
  8. The interface between tax and regulations
  9. Countering illicit activities: the role of tax administrations
  10. Dispute avoidance and resolution
  11. Transfer Pricing: next steps in the international debate
  12. Linkage between valuations for transfer pricing, customs and VAT on cross border transactions
  13. Linkage between valuations for transfer pricing, customs and VAT on cross border transactions
  14. Risk management in tax administrations and business
  15. Counteracting tax evasion and avoidance
  16. Delivering high quality services to tax payers: the role of technology
  17. Taxation, State building and governance in LDCs
  18. Modernizing tax administrations in LDCs
  19. Adapting the tax rules of the BRIICS to outward investment
  20. Improving the transparency of the operations of MNEs
  21. The linkage between tax compliance and good corporate

 

 

Links to other programs:
The Institute for Austrian and International Tax Law is one of the world’s leading Institutions for research and teaching in the field of tax law and has a long history of cooperation with other organizations working in the tax area.The Center will follow in this tradition, building upon the contacts established by the Institute over many years. Cooperative programs will be proposed:

(a) Within the WU: within the Institute for Austrian and International Tax Law itself, especially in the area of international taxation; to other departments of the university, especially the business, economic, finance, global business, and management depts.

(b) Externally: The Center will strengthen existing links that the Institute has with the UN, OECD and academic and research institutions, wherever possible designing joint programs. Cooperative programs will be proposed to other inter-governmental organizations working in the tax area (eg CIAT, IOTA, ATAF).

Faculty:
The program will be lead by Prof Dr. Jeffrey Owens, supported by the other professors of the Institute for Austrian and International Tax Law and and will draw upon the existing faculty of the Institute, including visiting fellows. There will also be a research scholarship program for outstanding young academics, as well as young officials. The program will also draw upon past and existing officials.

Events in 2015:

January 19-20 WU Global Tax Policy Center Seminar
  International Arbitration in Tax Matters: Taking the Debate Forward
March 4 WU Global Tax Policy Center Dialogue
  Fire Side Chats with Richard Stern: Is tax a pillar of development?
April 13-14 WU Global Tax Policy Center Seminar
  Operating Transfer Pricing Rules in the New Transparent Environment: 
  Exploiting the Potential of New Technologies
13 WU Global Tax Policy Center Dialogue
  Fire Side Chats with Jeff Westphal & Michael D'Ascenzo
  Tax & Technology: Exploiting New Frontiers
14-16 WU Global Tax Policy Center Global Training Courses: The Academy
  VAT Workshop (Vienna, Austria)
May 27-29 WU Global Tax Policy Center Global Training Courses: The Academy
  Transfer Pricing Workshop (Vienna, Austria)
June 5 WU Global Tax Policy Center Dialogue
  Fire Side Chats with Reuven Avi-Yonah: Can income tax survive globalization?
23-26 WU Global Tax Policy Center Global Training Courses: The Academy
  Transfer Pricing Workshop (Kenya)
July 2 WU Global Tax Policy Center Training Courses: The Academy
  Chinese Tax & Governance Work Shop 
29-31 WU Global Tax Policy Center Global Training Courses: The Academy
  VAT Workshop (Pretoria, South Africa)
 
October 1-2 WU Global Tax Policy Center 1st Research Meeting : Tax & Governance
  The first meeting in a 3 year commitment working together with the Siemens Integrity Initiative
1 WU Global Tax Policy Center Dialogue
  Fire Side Chats with Philip Baker QC and Nina Olson: 
  Minimizing tax disputes in a post-BEPS environment
5-9 WU Global Tax Policy Center Global Training Courses: The Academy
  Tax Treaties Workshop (Vienna, Austria)
12-13 WU Global Tax Policy Center Conference
   International Arbitration in Tax Matters: Taking the Debate Forward
15 - 16 WU Global Tax Policy Center Global Training Courses: The Academy

Excise Workshop (Russia)
November 16-20 WU Global Tax Policy Center Global Training Courses: The Academy
  Tax Treaties Workshop (Vienna, Austria)
18-19 WU Global Tax Policy Center Global Training Courses: The Academy
  Excise Workshop (Mozambique, tbc)
19-20 Exploring Synergies between Research Institutes: Africa
  Collaboration between The Research Council of Norway and the African Tax Institute

The Library: Articles and Speeches by Staff:
This link will take you to our archive of articles and speeches.