• Beer/Loeprick, Profit Shifting: Drivers of Transfer (Mis)Pricing and the potential of Countermeasures, International Tax and Public Finance, Volume 22, Issue 3, 2014, 426-451, ISSN: 0927-5940. Other OA.

• Bogenschneider, On the Federal Excise Tax Exemption for U.S. Gasoline Exports, Contemporary Tax Journal 8, Volume 5, Issue 1, 2015, 8-18, Other OA, available at SSRN: ssrn.com/abstract=2619045.

• Bogenschneider, Income Inequality & Regressive Taxation in the United States, Interdisciplinary J. Econ. & Bus. Law, Volume 4, Issue 3, 2015, 8-28. ISSN: 2047-8747. Other OA. Available at SSRN: https://ssrn.com/abstract=2619151.

• Bogenschneider/Heilmeier, Income Elasticity and Inequality, Interdisciplinary Journal Economics & Business Law, Volume 5, Issue 1, 2016, 34-44. ISSN: 2047-8747. Other OA. Available at SSRN: https://ssrn.com/abstract=2619530.

• Bogenschneider/Tavares, The New De Minimis Anti-Abuse Rule in the Parent-Subsidiary Directive: Validating EU Tax Competition and Corporate Tax Avoidance? Intertax 43 (8/9), 2015, 484-494, ISSN: 0165-2826. Other OA. Available at SSRN: https://ssrn.com/abstract=2743175.

• Braun/Kasper/Majdanska/Somare, Which Factors Drive Suspicious Transaction Reporting Levels? A Legal and Economic Analysis. Journal of Tax Administration, 2016, 2 (1), 95-125. jota.website/article/view/72/60 .Gold OA.

• Braun/Zagler, An Economic Perspective on Double Tax Treaties with(in) Developing Economies, World Tax Journal 6(3), 2014, 242-281, ISSN: 1878-4917. No OA.

• Braun, The discrepancy between 'ideal’ and 'real world’ international tax rules. What drives politicians when making the rules? , International Review of Social Sciences (Rivista Internazionale di Scienze Sociali), 2012, Volume 120(4), 371-398, ISSN: 0035-676X. No OA.

• Bravo, Mandatory Binding Arbitration in the BEPS Multilateral Instrument. Intertax 47 (8/9), 2019, 693-714.

• Bravo, The Mauritius Convention on Transparency and the Multilateral Tax Instrument: models for the modification of treaties? Transnational Corporations. 25 (3), 85-109. OA. https://unctad.org/en/pages/PublicationWebflyer.aspx?publicationid=2273

• Bravo, The Multilateral Tax Instrument and its Relationship with Tax Treaties. World Tax Journal 8 (3), 2016, 279-304, ISSN: 1878-4917. No OA.

• Bruhn/Loeprick, 2016. "Small business tax policy and informality: evidence from Georgia," International Tax and Public Finance, Springer;International Institute of Public Finance, vol. 23(5), pages 834-853.

• Buriak/Lazarov. 2019. Between State Aid and the Fundamental Freedoms: The Arm’s Length Principle and EU Law. Common Market Law Review. 56 (4), 905-948.

• Cannas, Sharing economy: Everyone can be an entrepreneur for two days…but what about a VAT taxable person?, World Journal of VAT/GST Law, 2017, Issue 2, 82-99. doi.org/10.1080/20488432.2018.1455026. Gold OA.

• Cannas, Reduced Rates and Digital Economy: the Treatment of (E)Books highlights some Possible Inconsistencies of the EU VAT System, EC Tax Review, 2017, Issue 2, 96-108. ISSN: 0928-2750. No OA.

• Cannas, The VAT treatment of cloud computing: legal issues and practical difficulties, World Journal of VAT/GST Law, 2016, Issue 2,  92-110. doi.org/10.1080/20488432.2016.1236622. Gold OA.

• Cannas/Traversa, Lo scambio di informazioni tributarie: gli updates dell’art. 26 del modello Ocse ed i progressi in direzione dello scambio automatico come standard internazionale Traversa), Rivista Trimestrale di Diritto Tributario, 1/2016, 115-144. ISSN: 1824-1476, No OA.

• Cannas, The last developments of the digital economy and bitcoins as a ‘stress test’ for the EU VAT system, World Journal of VAT/GST Law, 2015, Issue 2, 69 – 87. doi.org/10.1080/20488432.2015.1096631. Gold OA.

• Cannas/Vecchio/Pellegrini, A New Legal Framework Toward a Definitive EU VAT System: Online Hosting Platforms and E-Books Reveal Unsolved Problems on the Horizon, Intertax, Issue 8-9, 2018 ISSN: 0165-2826.

• Dimitropoulou/Govind/Turcan. 2018. Applying Modern Disruptive Technologies to Improve the Effectiveness of Tax Treaty Dispute Resolution (Part I). Intertax. 46 (11), 856-872.

• Dimitropoulou/Govind/Turcan. 2018. Applying Modern, Disruptive Technologies to Improve the Effectiveness of Tax Treaty Dispute Resolution (Part 2). Intertax. 46 (12), 960-970.

• Dimitropoulou, Christina. 2019. The Digital Service Tax and fundamental freedoms: Appraisal under the doctrine of Measures Having Equivalent Effect to Quantitative Restrictions (“MEQR”). Intertax. 47 (2 ), 201-218.

• Dimitropoulou, Christina. 2019. The Proposed EU Digital Services Tax: An Anti-Protectionist Appraisal under EU Primary Law. Intertax. 47 (3), 268-281.

• Eberhartinger/Genest/Lee. Financial Statement Users’ Judgment and Disaggregated Tax Disclosure, Forthcoming in the Journal of International Accounting, Auditing and Taxation (accepted, conditional on final editorial copy edit)

• Ecker/Variychuk, VAT treaties: the Russian Federation, World Journal of VAT/GST Law, 2013, 81-96, ISSN: 2048-8432. Gold OA: https://doi.org/10.5235/20488432.2.2.81

• Enachescu/Zieser/Hofmann/Kirchler. 2019. Horizontal Monitoring in Austria: subjective representations by tax officials and company employees. Business Research. (12), 75-94.

• Govind/Rao, Designing an Inclusive and Equitable Framework for Tax Treaty Dispute Resolution: An Indian Perspective. Intertax 46 (4), 2018, ISSN: 0165-2826. No OA.

• Kasper/Kogler/Kirchler, Tax Policy and the News: An Empirical Analysis of Taxpayers’ Perceptions of Tax-related Media Coverage and its Impact on Tax Compliance, Journal of Behavioral and Experimental Economics, 2015, 58-63, ISSN: 2214-8043. No OA.

• Lazarov/Govind. 2019. Carpet-Bombing Tax Avoidance in Europe: Examining the Validity of the ATAD Under EU Law. Intertax. 47 (10), 852-868.

• Lazarov. 2018. (Un)Tangling Tax Avoidance Under the Interest and Royalties Directive: the Opinion of AG Kokott in N Luxembourg 1. Intertax, 46, (11), 873-884.

• Lazarov. 2017. Deposit insurance in the EU: Repetitive failures and lessons from across the Atlantic. Common Market Law Review, 54, (6), 1749-1779.

• Ortmann/Sureth-Sloane 2016. Can the CCCTB Alleviate Tax Discrimination against Loss-Making European Multinational Groups?,Journal of Business Economics, 86 (5), 441-475. No OA.

• Ortmann, 2015. Uncertainty in Weighting Formulary Apportionment Factors. How Does Weighting Uncertainty Impact After-Tax Income of Multinational Groups?, Die Betriebswirtschaft, 75 (3), 161-177. No OA.

• Petkova/Stasio/Zagler. 2019. On the Relevance of Double Tax Treaties. International Tax and Public Finance. OA.

• Petruzzi, Transfer Pricing and EU Law: the Effects of SGI on Thin Cap GLO, Diritto e pratica tributaria internazionale 1, 2013, 77-95, ISSN: 1826-6770. No OA.

• Ruiz (Coord), Derecho Tributario y Derechos Humanos. Diálogo en México y el mundo. Tirant lo Blanch. México. 2016. ISBN: 9788491433477.

• Ruiz,Derecho de propiedad y tributación justa,in Ruiz Jiménez, César Alejandro (Coord.) Derecho Tributario y Derechos Humanos. Diálogo en México y el mundo. Tirant lo Blanch. México. 2016, 273, ISBN: 9788491433477.

• Said Formosa, Financial Transaction Tax: An Eleven-Point Analysis of Transaction Taxes across Member States, World Tax Journal, Vol.8, 1, 2016. ISSN: 1878-4917. No OA.

• Sales Parada, Brazilian Tax System, Tax Reform and Taxation of the Digital Economy, Central European Political Science Review 2019, 293.

• Sales Parada, The Other Side Of The Coin In The New Relationship Between Tax Authorities And Tax Payers –  Mandatory Disclosure Rules On Aggressive Tax Planning. Revista de Finanças Públicas, Tributação e Desenvolvimento 2019, 79.

• Tavares/Bogenschneider/Pankiv, The Intersection of EU State Aid and U.S. Tax Deferral: A Spectacle of Fireworks, Smoke, and Mirrors, 21:3 Florida Tax Review 121, 121-188, 2016, ISSN: 1066-3487 (DOI: https://papers.ssrn.com/sol3/papers.cfm?abstract_id=2769166).

• Tavares, Multinational Firm Theory and International Tax Law: Seeking Coherence. World Tax Journal 8 (2), 2016, 243-276, ISSN: 1878-4917. No OA.

• Variychuk, The Russian Federation, Lang/Schuch/Staringer/Pistone (eds.), The impact of the OECD and the UN Model Conventions on Bilateral Tax Treaties, Cambridge University Press, 2012, 915, ISBN: 9781139095686.

Submitted

• Amberger, 2020. Volatility of Tax Payments and Dividend Payouts. Contemporary Accounting Research (under fourth-round review).

• Amberger/Kohlhase, 2019. International Taxation and the Organizational Form of Foreign Direct Investment. Review of Accounting Studies (under first-round review).

• Amberger/Markle/Samuel, 2019. Repatriation Taxes, Internal Agency Conflicts, and Subsidiary-level Investment Efficiency. The Accounting Review (under second-round review).

• Bornemann/Laplante/Osswald, 2019. The Effect of Intellectual Property Boxes on Innovative Activity & Effective Tax Rates. Contemporary Accounting Research  (under first-round review).

• Amberger/Petutschnig, Abgabenänderungsgesetz 2014: Änderungen im EStG und KStG für Unternehmen. Österreichische Steuerzeitung (4), 2014, 70-79, ISSN: 0029-9529. No OA.

• Amberger/Petutschnig, Ökonomische und ertragsteuerliche Wirkungen der Firmenwertabschreibung in der Unternehmensgruppe - Anmerkungen zur Entscheidung des UFS vom 16. 4. 2013. Österreichische Steuerzeitung (24), 2013, 569-574,ISSN: 0029-9529. No OA.

• Amberger/Eberhartinger, Bilanzielle Behandlung von Umsatzerlösen aus Verträgen mit mehreren Teilleistungen nach dem UGB. RWZ - Zeitschrift für Recht und Rechnungswesen (früher: Österreichische Zeitschrift für Recht und Rechnungswesen RWZ), (6), 218-221.

• Amberger/Eberhartinger/Eiter/Karglmayer, Zur Vereinbarkeit von Aspekten des IFRS 9 / IFRS 15 mit den Bilanzierungsgrundsätzen im UGB. In: Wirtschaftsprüferjahrbuch 2019, Hrsg. Institut Österreichischer Wirtschaftsprüfer, 181-214. Wien: Linde.

• Amberger/Eberhartinger, § 208 UGB. In Bilanzrecht Kommentar - Band I: Einzelabschluss, 2. Aufl. Hrsg. Hirschler, 646-672. Wien: Linde.

• Amberger/Eberhartinger/Kasper, Tax-Rate Biases in Tax-Planning Decisions: Experimental Evidence. WU International Taxation Research Paper Series. No. 2016 - 01. https://ssrn.com/abstract=2727680 .Other OA.

• Amberger/Eberhartinger/Kasper, Tax-Rate Biases in Tax-Planning Decisions: Experimental Evidence. WU International Taxation Research Paper Series. No. 2016 - 01. https://ssrn.com/abstract=2727680 .Other OA.

• Amberger/Osswald, Patent Concentration, Asymmetric Information, and Tax-Motivated Income Shifting, Working Paper, 2020.

• Balabushko/Beer/Loeprick/Vallada, The Direct and Indirect Costs of Tax Treaty Policy – Evidence from Ukraine, February 22, 2017, WU International Taxation Research Paper Series No. 2017-01. Available at SSRN: https://ssrn.com/abstract=2922156

• Beer/Loeprick, Profit Shifting — Drivers and Potential Countermeasures, WU International Taxation Research Paper Series No. 2013 - 03, Other OA.

• Beer/Daxkobler/Kasper/Kerschner/Müller/Owens/Pamperl/Ruiz Jiménez/Said Formosa/Schrittwieser/Stiastny/Wakounig, Conference Report 'Tax Governance: The Future Role of Tax Administrations in a Networking Society, Intertax 2013, Volume 41, Issue 4, 264-271, ISSN: 0165-2826. No OA.

• Beer/Kasper/Kirchler/Erard. Do Audits Deter Future Noncompliance? Evidence on Self-Employed Taxpayers (2016). IRS Research Bulletin 2016, 9-11. https://www.irs.gov/pub/irs-soi/16resconkirchler.pdf .Other OA.

• Beer/Kasper/Kirchler/Erard, Audit Impact Study. National Taxpayer Advocate Service 2015 Annual Report to Congress, Volume 2, 68-98. https://bit.ly/2K1Ocxe .Other OA.

• Beer/Kasper, Who Benefits from Zero-Ratings? A Brief Note on the South African VAT System (2014). WU International Taxation Research Paper Series No. 2014 - 12. Other OA.

• Beer/Daxkobler/Kasper/Kerschner/Müller/Owens/Pamperl/Ruiz/Jiménez/Said-Formosa/Schrittwieser/Stiastny/Wakounig, Conference Report 'Tax Governance: The Future Role of Tax Administrations in a Networking Society, Intertax 2013, Volume 41, Issue 4, 264-271, ISSN: 0165-2826. No OA.

• Berber/Turcan, The Impact of Bilateral Investment Treaties on Taxation, 2017 IBFD, ISBN: 978-90-8722-431-8.

• Berber, Chapter 36: Turkey, 2016, in GAARs - A Key Element of Tax Systems in the Post-BEPS Tax World, in Lang/Owens/Pistone/Rust/Schuch/Staringer (eds), General Anti-Avoidance Rules (GAARs) – A key Element of Tax Systems in the Post-BEPS Tax World?, IBFD, 2016, 725, ISBN: 978-90-8722-358-8.

• Bernardo/ E. Munhoz/Tavares. IRPJ/CSLL. Incorporação às Avessas, in Munhoz F.S./Assis/Munhoz R.E./Tavares (eds), Jurisprudência Administrativa Tributária Federal, Thomson-Civitas, 2014, 789-801, ISBN: 9789943076519.

• Bogenschneider, How Helpful is Econometrics to Tax Research? New Zealand J. Tax Law and Policy 292, 2015, ISSN: 1322-4417, Other OA. Available at SSRN: https://ssrn.com/abstract=2769830

• Bogenschneider, The Tax Paradox of Capital Investment, Journal of Taxation of Investment 59, Volume 33, Number 1, 2015, 49-58, ISSN: 0747-9115. Other OA. Available at SSRN: https://ssrn.com/abstract=2766383

• Bogenschneider, The Effective Tax Rate of U.S. Persons by Income Level, Tax Notes, Volume 145, No.1, 2014, 117, (SSRN: 2619265).

• Bogenschneider, The Effective Tax Rates of U.S. Firms with Permanent Deferral, Tax Notes, Volume 145, No. 12, 2015, 1391, ISSN: 1048-3306. Other OA. Available at SSRN: https://ssrn.com/abstract=2619267.

• Bogenschneider, Why Corporate Inversions are Irrelevant to U.S. Tax Policy, Tax Notes, Volume 146, 2015, 1267, ISSN: 1048-3306. Other OA. Available at SSRN: Available at SSRN: https://ssrn.com/abstract=2709000.

• Bogenschneider, A Proposal for Equal Enforcement of the AET, Tax Notes, Volume 147, 2015, 931. ISSN: 1048-3306, Other OA. Available at SSRN: Available at SSRN: https://ssrn.com/abstract=2709003.

• Bogenschneider/Ruth, „Steuerlich ansässig oder nicht ansässig?“ – das ist hier die Frage! - Die Problematik der Ansässigkeit (tax residency) deutscher Gastwissenschaftler in den USA für Zwecke der US-Amerikanischen Federal Income Tax, International Steuerrecht 25, 2016, 45-56, ISSN: 0942-6744. No OA.

• Borkovec/Pryhoda/Pankiv, Update on Low Value Adding Services, Tax Office Restructuring and Recent Developments in APAs, Practical European Tax Strategies, Thomson Reuters, Vol. 15, No. 5, 2013, 5-16, ISSN: 1531-6130. No OA.

• Bornemann/Eberhartinger, Die Initiative der EU zum öffentlichen Country-by-Country Reporting, 2017, RWZ, 319–325.

• Bornemann, Do Transfer Pricing Rules distort R&D Investment Decisions?, WU International Taxation Research Paper Series No. 2018-02, 2018, https://ssrn.com/abstract=3114071.

• Bornemann/Laplante/Osswald, The Effect of Intellectual Property Boxes on Innovative Activity & Tax Avoidance, WU International Taxation Research Paper Series No. 2018-03, 2018, https://ssrn.com/abstract=3115977.

• Bornemann, Accounting Conservatism and Tax Avoidance,” WU International Taxation Research Paper Series No. 2018-04, 2018, https://ssrn.com/abstract=3114054.

• Branco/de Castro Moreira Junior/Tavares/S. Munhoz/E. Lopes/P. Conde/Villas, Multas, in Munhoz F.S./Assis/Munhoz R.E/Tavares (eds), Jurisprudência Administrativa Tributária Federal, Thomson-Civitas, 2014, 1801-2016, ISBN: 9788943076519.

• Braun/Fuentes, Double Tax Treaties between Austria and Developing Countries. A Legal and Economic Analysis, Vienna Institute for International Dialogue and Cooperation, Vienna, 2014. Other OA.

• Braun/Fuentes Hernández, A Legal and Economic Analysis of Austria’s Double Tax Treaty Network with Developing Countries, WU International Taxation Research Paper Series No. 2014 – 13, August 2014. Other OA.

• Bravo/Govind/Julien/Schoueri, Implementing Key BEPS Actions: Where Do We Stand?, Intertax 45 (12), 2017, 852-863, ISSN: 0165-2826. No OA.

• Bravo, Future Changes to Covered Tax Agreements and of the Multilateral Convention to Implement Tax Treaty-Related Measures to Prevent BEPS, in Lang/Rust/Schuch/Staringer/Pistone (eds), The OECD Multilateral Instrument for Tax Treaties: Analyses and Effects, Wolters Kluwer, 2018, 237-264, ISBN: 9789041188366.

• Bravo, The Proposal for a Multilateral Tax instrument for Updating Tax Treaties, in Lang/Rust/Schuch/Staringer/Pistone, Base Erosion and Profit Shifting (BEPS), The Proposals to Revise the OECD Model Convention, Linde, 2016, 327-351, ISBN: 978370733695.

• Bravo/Julien/Kollmann/Majdanska/Turcan, The effect of Bilateral Investment Treaties on Taxation. Tax Notes International 80 (2), 2015, 187-195, ISSN: 1048-3306. No OA.

• Bravo/Owens/, BEPS implementation: the role of a multilateral instrument. International Tax Review 26 (9), 2015, 2-5, ISSN: 0958-7594, No OA.

• Bruhn/Loeprick 2014, Small Business Tax Policy, Informality, and Tax Evasion – Evidence from Georgia, WU International Taxation Research Paper Series No. 2014 – 10

• Buriak/Lazarov. 2020. Is Fiat’s Tank Half-Full or Half Empty? The General Court’s Decision in Luxembourg v. Commission (T-755/15). International Transfer Pricing Journal (ITPJ). 27 (1)

• Cannas, What Singapore Could Learn from New Trends for VAT/GST Taxation of B2C Digital Supplies around the World, International VAT Monitor, September / October 2016, 320-324. ISSN: 0925-0832. No OA.

• Cannas/Pistone/Julien, Can the Derivative Benefits Provision and the Competent Authority Discretionary Relief Provision render the OECD-proposed Limitation on Benefits Clause Compatible with EU Fundamental Freedoms?, in Lang/Rust/Schuch/Staringer/Pistone (eds), Base Erosion and Profit Shifting (BEPS), Linde, 2016, 165-219, ISBN: 978370733695.

• Cannas, The New Models of the Digital Economy and New Challenges for VAT Systems, in Lang/Lejeune (eds), VAT/GST in a Global Digital Economy, Wolters Kluwer, The Netherlands, 2015, 1 – 13. ISBN: 9789041159526

• Cannas/Traversa, The Updates to Article 26 on Exchange of Information, in Lang/Pistone/Schuch/Staringer (eds), The OECD-Model-Convention and its Update 2014, Linde, 2015, 147-174, ISBN: 9783709406670.

• Cannas, L’Italia, il FATCA ed il futuro dello Scambio di Informazioni Tributarie: profili critici dei più recenti sviluppi, Rivista di Diritto Tributario Internazionale,settembre-ottobre, 2014, 1427-1445, ISSN: 1824-1476, No OA.

• Cannas/Daxklober/Kerschner, Case Studies on Cross-Border Income from Employment, Bulletin for International Taxation 2014, 229, ISSN: 0007-4624. Other OA.

• Cannas/Huisman/Pinetz, Vienna Conference on Recent and Pending Cases at the European Court of Justice on Direct Taxation, Intertax 2014, 339, ISSN: 0165-2826. No OA. nPR

• Cannas, The Historical Development of the Exchange of Information for Tax Purposes, in Günter/Tüchler (eds), Exchange of Information for Tax Purposes, Linde, Vienna, 2013, 17 – 34. ISBN: 9783707324099.

• Cannas, Italy, FATCA and the future of tax information exchange: critical profiles of the latest developments, Rivista di Diritto Tributario Internazionale, 2-2014, 245 – 260. ISSN: 1824-1476, No OA.

• Caso/Vallada, Royalties (Art. 12) e a Confirmação do Teste de Beneficiário Efetivo do Caso Prévost no Tratado Contra a Bitributação Canada-Holanda, in Moraes e Castro (ed), Tributação Internacional: Análise de Casos, Vol. 2, Ed. MP, 2015, p. 125, ISBN 978-85-7898-071-9

• Cannas, VAT/GST on Business-to-Consumer Digital Supplies: Echoes from the ‘Asia-Pacific’ Region, Rivista di Diritto Tributario Internazionale, 1/2016, 315-341. ISSN: 1824-1476, No OA.

• Cannas, Certezza del diritto e applicabilità della direttiva IVA da parte delle Corti nazionali, Rassegna Tributaria, 1/2016, 258 – 274. ISSN: 1590-749X. No OA.

• Dimitropoulou, Christina. 2019. Robot Taxes: Where Do We Stand? In: CFE Tax Advisers Europe - 6th Anniversary Liber Amicorum, Hrsg. Servaas Van Thiel / Piergiorgio Valente/ Stella Raventos-Calvo, 55-75. Amsterdam: IBFD.

• Dolezel/Pankiv, Transfer Pricing Agreements, Transfer Pricing Forum (Bloomberg BNA), Vol. 8, No. 1, 2017, 1-3, ISSN 2043-0760. No OA.

• Dolezel/Pankiv, Delving into BEPS Actions 8–10: Insights on Comparability, Transfer Pricing Forum (Bloomberg BNA), Vol. 7, No. 3, 2016, 9-11, ISSN 2043-0760. No OA.

• Dolezel/Pankiv, Anti-BEPS Measures in Forum Countries, Transfer Pricing Forum (Bloomberg BNA), Vol. 7, No. 2, 2016, 10-13, ISSN 2043-0760. No OA.

• Dolezel/Pankiv, Post-Closing Adjustments, Transfer Pricing Forum (Bloomberg BNA), Vol. 7, No. 1, 2016,  9-12, ISSN 2043-0760. No OA.

• Dolezel/Pankiv, Hard to Value Intangibles, Transfer Pricing Forum (Bloomberg BNA), Vol. 6, No. 4, 2015, 6-7, ISSN 2043-0760. No OA.

• Dolezel/Pankiv, Risk, Transfer Pricing Forum (Bloomberg BNA), Vol. 6, No. 3, 2015, 11-12, ISSN 2043-0760. No OA.

• Dolezel/Pankiv, Rules of Procedure and Evidence Relating to Transfer Pricing Enquiries and Disputes, Transfer Pricing Forum (Bloomberg BNA), Vol. 6, No. 2, 2015, 2-4, ISSN: 2043-0760. No OA.

• Dolezel/Pankiv, Practical Application of the Profit Split Method in Austria, Transfer Pricing Forum (Bloomberg BNA), Vol. 6, No. 1, 2015, 10-12, ISSN: 2043-0760. No OA.

• Dozsa/Rosca. Comparability analysis - A practical approach. Transfer Pricing International (TPI) (4), 2017, 189-195, ISSN: 2042-8162. No OA.

• Duarte Guerrissi/Tavares/Tsukalas. IRPJ/CSLL. Do Ágio em Operações Societárias, in Munhoz F.S./Assis/Munhoz R.E./Tavares (eds),  Jurisprudência Administrativa Tributária Federal, Thomsons-Civitas, 2014, 139-644, ISBN: 9789943076519.

• Dziurdź/Fuentes Hernández/Pinetz, Case Studies on Partnerships and Other Hybrid Entities, 68 Bulletin International Taxation 3, 2014, Journals IBFD, ISSN: 0007-4624. No OA.

• Eberhartinger/Said Formosa, 2013. Repatriierungsentscheidungen zwischen Kapitalgesellschaften in Österreich und Malta, in Eberhartinger/Hirschler/Fraberger (eds),  Rechnungswesen Wirtschaftsprüfung Steuern, Festschrift für Romuald Bertl, 599-612, Wien: LexisNexis, 2013, ISBN-13: 978-3700754688.

• Hellerstein/Owens/Dimitropoulou. 2019. Digital Taxation Lessons From Wayfair And the U.S. States’ Responses. Tax Notes International. 94 241-254.

• Foley/Taheri/Tavares. Transfer Pricing Developments in the United States, in Lang/Storck/Petruzzi (eds), Transfer Pricing Developments Around the World 2017, Kluwer Law International, 2017, ISBN: 9789041183750.

• Fontenelle/Tavares. Aduaneiro. Drawback: Vinculação Física e Fungibilidade, in Munhoz F.S./Assis/Munhoz R.E./Tavares (eds),  Jurisprudência Administrativa Tributária Federal,Thomson-Civitas, 2014, 1685-1727, ISBN: 978-9942-07-651-9.

• Fuentes Hernández/Screpante, Argentina – Mexico: An Income Tax Treaty in the BEPS Era, Bulletin International Taxation, Journals IBFD. ISSN: 0007-4624. No OA.

• Fuentes Hernández/ Vallada, Branch Report: Liechtenstein – Dispute Resolution Procedures in International Tax Law Matters –Subject 1 of the IFA 2016 Madrid Congress (available online at www.ifa.nl).

• Fuentes/Vallada, Liechtenstein National Report, Dispute Resolution Procedures in International Tax Law Matters, IFA Cahiers, Vol. 101, 2016, 381. No OA.

• Fuentes Hernández/Ruiz Jiménez, Mexico Report: Trends and Players in Tax Policy, in Lang/Owens/Pistone/Rust/Schuch/Staringer (eds), General Anti-Avoidance Rules (GAARs) – A key Element of Tax Systems in the Post-BEPS Tax World?, IBFD, 2016, 749-756, ISBN: 978-90-8722-358-8.

• Fuentes Hernández, Agents for an Independent Character According to Article 5 Paragraph 6 OECD Model Convention, in Lang/Pistone/Staringer/Schuch (eds.), The Dependent Agent Permanent Establishment (Art 5 par 5 and 6 OECD Model; Convention), Linde, 2013, 159, ISBN: 9783707324600.

• Fuentes Hernández, Article 11 OECD MC, in Lang/Ecker/Ressler, History of Tax Treaties - The Relevance of the OECD Documents for the Interpretation of Tax Treaties, Linde, 2011, 445, ISBN: 9783707320114.

• Fuentes/Ruiz/, México,inLang et al.(eds), GAARs – A key Element of Tax Systems in the Post-BEPS Tax World. Linde. Vienna. May 2015, 411, ISBN: 978-90-8722-358-8.

• Govind/Damberger/Wakounig/Holzinger/Van West/Langer/Miladinovic/Walker/Zöhrer/Hörtenhuber/Bravo, The OECD Multilateral Instrument: Legal Concerns and the Way Forward. Tax Notes International 86 (9), 805-811, ISSN:1048-3306. No OA.

• Govind/Turcan, Cross-Border Tax Dispute Resolution in the 21st century: A Comparative Study of Existing Bilateral and Multilateral Remedies, Derivatives & Financial Instruments 19 (5), 2017, 0-0.

• Govind, India and its Tryst with Subjective Rules: An Analysis of the Recent Place of Effective Management Guidance. Asia Pacific Tax Bulletin 23 (3), 2017, ISSN: 1385-3082.

• Govind/Turcan, The changing contours of Dispute Resolution in the International Tax World: Comparing the multilateral instrument and the EU Directive Proposal. Bulletin for International Taxation 71 (3/4), 2017, 0-0.  ISSN: 0007-4624, No OA.

• Govind/Pistone, The relationship between tax treaties and the Multilateral Instrument; compatibility clauses in the Multilateral Instrument, in Lang/Rust/Schuch/Staringer/Pistone (eds), The OECD Multilateral Instrument for Tax Treaties: Analysis and Effects, Kluwer Law International, 2017, 111-138, ISBN: 9789041188366.

• Govind, The Relationship between Domestic Specific Anti-Avoidance Rules and Tax Treaty Law, in Seiler/Blum (eds),  Preventing Treaty Abuse, Linde, 2016, 535-558, ISBN 978-3-7073-3542-2.

• Greinecker/Petruzzi. The Norwegian Dell Case and the Spanish Roche Case, SWI 6, 2012, 260-265, ISSN: 1025-806X. Other OA.

• Kasper, How do institutional, social, and individual factors shape tax compliance behavior? Evidence from 14 Eastern European countries. WU International Taxation Research Paper Series, 2016, No. 2016-04. https://ssrn.com/abstract=2825994 .Other OA.

• Kasper/Kirchler, Steuern und Psychologie. Überlegungen zur Wirkung von Steuern auf Steuerzahler, in: R. Mellinghoff (Ed.), Steuerstrafrecht an der Schnittstelle zum Steuerrecht, Köln: Otto Schmidt, 2015, 7-28. ISBN  978-3-504-62040-0. No OA.

• Koch/Petruzzi/Turcan, The Baseball Arbitration in Comparison to Other Types of Arbitration, in Lang/Owens (eds.), International Arbitration in Tax Matters, IBFD, 2015, 139-158, ISBN: 978-90-8722-341-0.

• Kollmann/Roncarati/Staringer, Treaty Entitlement for Fiscally Transparent Entities (Art 1 par 2 OECD MC), in Lang/Pistone/Rust/Schuch/Staringer (eds), Base Erosion and Profit Shifting (BEPS), Linde, 2016, 1-28, ISBN: 9783707333695

• Kronthaler/Tzubery, The State Aid Provisions of the TFEU in Tax Matters, in Lang/Pistone/Schuch/Staringer (eds.), Introduction to European Tax Law: Direct Taxation, 3rd edition, Linde, 2013, ISBN-13: 978-1907444685.

• Kvasnina/Papis/Senyk/Tzubery, Conference Report: Research Seminar on State Aid and Tax Measures (Aarhus, Denmark, 27 January 2011), Intertax, Issue 2, 2012, 150-156, ISSN: 0165-2826.No OA.

• Lazarov. 2019. The Compatibility of the EU Tax Haven “Blacklist” with the Fundamental Freedoms and the Charter. In: The External Tax Strategy of the EU in a Post-BEPS Environment, Hrsg. Adolfo Martín Jiménez, 25-50. Netherlands: IBFD.

• Lazarov. 2018. The Relevance of the Fundamental Freedoms for Direct Taxation. In: Introduction to European Tax Law on Direct Taxation, Hrsg. Lang/Pistone/Schuch/Staringer, 61-103. Vienna: Linde.

• Lee/Eberhartinger, Transparency of Fair Value Accounting and Tax, in Forssbaeck/Oxelheim (eds.), The Oxford Handbook of Economic and Institutional Transparency.New York: Oxford University Press, 2014, Part 3 (23.), ISBN: 9780199917693.

• Lee/Eberhartinger, The Relevance of Tax Information in Other Comprehensive Income, WU Vienna University of Economics and Business, WU international Taxation Research Paper Series No. 2014-7. Other OA.

• Lee, Soojin, News Media Coverage of Corporate Tax Avoidance and Corporate Tax Reporting (2015). WU International Taxation Research Paper Series No. 2015-16. Available at SSRN: ssrn.com/abstract=2603344 or http://dx.doi.org/10.2139/ssrn.2603344

• Li/Hu, China Tax Treaty and Policy: Development and Updates, in Brauner/Pistone (eds.), BRICS and the Emergence of International Tax Coordination, by IBFD, Netherlands, February 2015, 181-230

• Li, China’s CFC Regime: Existing Rules and Improvement Suggestions, Bulletin for International Taxation IBFD, Volume 10, 2014, ISSN: 0007-4624. No OA.

• Li/Minxing Cao, General Anti-Avoidance Rules (GAARs) - A Key Element of Tax Systems in the Post-BEPS Tax World? – Rust Conference 2014: China National report, IBFD, 2016, 179, ISBN: 978-90-8722-358-8.

• Li, BRICS Countries’ Tax Coordination: Seeking for Common Grounds amongst Differences, International Taxation in China, Volume 1, 2015, 29-33. ISSN2095-6126, Other OA.

• Li/Minxing/Yu, Tax Planning and Tax Administration on Cross-border Income  - on the Basis of China’s Present Tax System, China Tax Publication, Beijing, 2014.

• Li, Medium and Long Term Trend of Global Tax Development, International Taxation in China, Volume 1, 2014, page, ISSN2095-6126. Other OA.

• Li, EU VAT Reform on Telecommunication, Broadcast and E-Service, International Taxation in China, Volume 2, 2014, 76-78, ISSN2095-6126. Other OA.

• Li, EU VAT on Postal Service and Telecommunication Service: What China can learn from EU in the coming VAT reform on postal and telecommunication service, International Taxation in China, Volume 2, 2013, 12-16, ISSN2095-6126. Other OA.

• Loeprick, Indirect Access to Intellectual Property Regimes - Effects on Austrian and German Affiliates WU International Taxation Research Paper Series No. 2015 - 13

• Majdanska/Schoueri. Tax Compliance in the Spotlight - The Challenges for Tax Administrations and Taxpayers, Bulletin for International Taxation 71 (11), 2017, 630-639, ISSN: 0007-4624, No OA.

• Majdanska/Wu. (2019). Using Impact Evaluation to Examine Domestic and International Cooperative Compliance Programs Tax Notes International 93(10): 1045-1065

• Migai/Owens/Petruzzi/Sim/Tavares. Blockchain, Transfer Pricing, Customs Valuations, and Indirect Taxes: Transforming the Global Tax Environment. Bloomberg BNA 26, 2017, 209, ISSN 2043-0760. No OA.

• Mittelbach-Hörmanseder/Osswald, § 267b - Konsolidierter Bericht über Zahlungen an staatliche Stellen, in Bertl/Fröhlich/Mandl (eds), Handbuch Rechnungslegung. Band 2: Konzernabschluss. Praxiskommentierung zum UGB,LexisNexis, 2017, 405-408, ISBN: 978-3-7007-6221-8.

• Ortmann/Pummerer, Formula Apportionment or Separate Accounting? Tax-induced Distortions of Multinationals´Locational Decisions", International Research Paper Series, 2015. Other OA.

• Osswald/Sureth-Sloane, Do Country Risk Factors Attenuate the Effect of Taxes on Corporate Risk-taking?, WU International Taxation Research Paper Series No. 2018-09, 2018, https://papers.ssrn.com/abstract=3297418.

• Osswald, Corporate Tax Planning and Firms’ Information Environment, WU International Taxation Research Paper Series No. 2018-10, 2018, https://papers.ssrn.com/abstract=3297419.

• Osswald, Die Entwicklung von Tax Inversions und deren Implikationen für US-amerikanische und europäische Unternehmen, SWI - Steuer und Wirtschaft International 26 (2), 2016, 90-99, ISSN: 1025-806X. No OA.

• Osswald/Sureth, Entscheidungskalküle US-amerikanischer Unternehmen bei Tax Inversions. Steuer und Wirtschaft International (10), 2015, 478-486, ISSN: 1025-806X, Other OA.

• Owens/Tavares, Global Tax Policy Post-BEPS and the Perils of the Silk Road. Asia Pacific Tax Bulletin 22 (3), 2016, 1-30, ISSN: 1385-3082. No OA.

• Pankiv/Petruzzi/Storck/Tavares, Global Transfer Pricing Conference: Transfer Pricing in a Post-BEPS World. ITPJ IBFD Journal Articles 23 (3), 2016,  216-222, ISSN 1385-3074. No OA.

• Owens/Tavares. Human Capital in Value Creation and Post-BEPS Tax Policy: An Outlook. Bulletin for International Taxation 69 (10), 2016, 590-601, ISSN: 0007-4624. Other OA.

• Owens/Sim/Tavares. 2017. Asian Voices: BEPS and Beyond, in Sam/Soo (eds), Global Tax Policy Post-BEPS and the Perils of the Silk Road, IBFD. ISBN: 978-90-8722-417-2

• Pankiv, Post-BEPS Application of the Arm’s Length Principle to Intangibles Structures, 23 International Transfer Pricing Journal 6, Journals IBFD, 2016, 463-476, ISSN 1385-3074. No OA.

• Pankiv, Tax Information Exchange Agreements (TIEAs), in Günther/Tüchler (eds), Exchange of Information for Tax Purposes, Linde, 2013, 153-174, ISBN: 9783707324099.

• Pankiv/Petruzzi/Storck/Tavares, Global Transfer Pricing Conference “Transfer Pricing in a Post-BEPS World”, 23 International Transfer Pricing Journal 3, Journals IBFD, 2016, 216-222, ISSN 1385-3074. No OA.

• Petkova/Weichenrieder. 2019. Price and Quantity Effects of the German Real Estate Transfer Tax in Zentralbanken, Währungsunion und stabiles Finanzsystem (Festschrift für Helmut Siekmann). 551-566.

• Petkova/Weichenrieder. 2019. The Relevance of Depreciation Allowances as a Fiscal Policy Instrument: A Hybrid Approach to CCCTB? Empirica – Journal of European Economics.

• Petkova/Weichenrieder. 2017. Stagnierende Wohneigentumsquote, Share Deals:
  Wie sollte die Grunderwerbsteuer reformiert werden? ifo Schnelldienst, 2017, 70, Nr. 21, 03-24. English version: Stagnating Home-Ownership Rates, Share Deals: How Should Land Transfer Tax Be Reformed (2017), Available at: www.ifo.de/en/publikationen/2017/article-journal/stagnating-home-ownership-rates-share-deals-how-should-land.

• Petkova/Stasio/Zagler. 2019. Anchors not Havens: Spillovers in Tax Treaty Bargaining. Working Paper.

• Petkova/Stasio/Zagler, On the relevance of double tax treaties in the presence of treaty shopping. WU International Taxation Research Paper Series No. 2018-05, 2018. Other OA.

• Petkova/Weichenrieder, Price and Quantity Effects of the German Real Estate Transfer Tax (June 15, 2017). WU International Taxation Research Paper Series No. 2017-07. Available at SSRN: https://ssrn.com/abstract=2988888

• Petkova/Weichenrieder, Stagnating Home-Ownership Rates, Share Deals: How Should Land Transfer Tax Be Reformed (2017), ifo Schnelldienst 21/2017, München. Available at: www.cesifo-group.de/ifoHome/publications/docbase/DocBase_Content
  /ZS/ZS-ifo_Schnelldienst/zs-sd-2017/zs-sd-2017-
  1/11012017021001.html

• Petruzzi, Il Transfer Pricing nei Rapporti con Società Estere del Gruppo, in Avella, F. (ed.), Internazionalizzazione delle Imprese, Volume 3,  Il Sole 24 Ore, 2015, 1-29, ISBN-13: 978-8832486063.

• Petruzzi, The Dependent Agent PE as an Extension of the PE Concept of Article 5 paragraph 1 OECD Model Convention, in Lang/Pistone/Schuch/Staringer/Storck (eds.), Dependent Agent as Permanent Establishments, Linde, 2013, 33-45, ISBN: 9783707324600.

• Petutschnig/Samuel. 2018. Steuern und Innenfinanzierung. In: Handbuch der österreichischen Steuerlehre, Band IV: Investition, Finanzierung und Steuern (3. Auflage), Hrsg. Eberhartinger, Eva, 215-227. Wien: LexisNexis.

• Mastellone /Tzubery, , Conference Report: CCCTB and Third Countries, 30-31 January 2012, Vienna, Austria, Tax Notes International (Journal, USA), 2012. No OA.

• Pistone/Schoueri. Exchange of Information and Mutual Assistance in the Collection of Taxes, in Lang/Pistone/Rust/Schuch/Staringer (eds), The UN Model Convention and its Relevance for the Global Tax Treaty Network, IBFD, 2017, 319-348, ISBN: 978-90-8722-425-7.

• Pistone/Ruiz, Habitual Exercise of Authority to Conclude Contracts, in Lang et al. (eds),The Dependent Agent Permanent Establishment (Article 5, par. 5 and 6 of the OECD Model Convention),Linde, Vienna, 2014, 131-158, ISBN: 9783707324600.

• Roncarati, Other Forms of Administrative Cooperation than the Traditional Forms of Exchange of Information (Automatic, Spontaneous and on Request), in Günther/Tüchler (eds), Exchange of Information for Tax Purposes, Linde, 2013, 503-520, ISBN: 9783707324099

• Rosca, Taxation in a Global Digital Economy, in Kerschner/Somare (eds), Exposing BEPS Risks of the Digital Business Models by Means of CbC Reports, Linde, 2017, 301-329, ISBN 978-3-7073-3778-5.

• Ruiz, Fair Trial Rights on Taxation: The European and Inter-American Experience, in Kofler/Maduro/Pistone (eds.), Human Rights and Taxation in Europe and the World, IBFD, 2011, 521-550, ISBN: 978-90-8722-111-9.

• Ruiz, El Principio Pro Homine en el Sistema Jurídico Mexicano, in Villegas Sánchez Cordero, El Control de Convencionalidad y las Cortes Nacionales, La Perspectiva de los Jueces Mexicanos, Porrúa,  2013, 121, https://doi.org/10.15174/cj.v2i2.44.

• Ruiz, The Application of article 12 of the OECD Model Convention to income derived from the leasing of Industrial, Commercial and Scientific Equipment,  in Kemmeren/Essers/Broe/Vanistendael/Lang/Pistone/Schuch/Staringer/Storck (eds.), Tax Treaty Cases around the World 2012, Linde, 2013, 187, ISBN: 9783707322910

• Ruiz, La Nueva Dimensión del Derecho al Debido Proceso en el Contexto Tributario,in Justicia Tributaria y Derechos Humanos. UNAM-Instituto de Investigaciones Jurídicas. México, 2016, 233, ISBN: 978-607-02-8296-6.

• Ruiz, Application of article 12 of the OECD Model Convention to Income Derived from the Leasing of Industrial, Commercial and Scientific Equipment, in Lang et al. (eds), Tax Treaty Cases around the World,Linde, Vienna, 2013, 187. ISBN: 9783707322910.

• Rust/Walker, Independent and Dependent Personal Services, in Lang/Pistone/Rust/Schuch/Staringer (eds), The UN Model Convention and Its Relevance for the Global Tax Treaty Network, IBFD, 2017, 71-88, ISBN: 978-90-8722-425-7.

• Sales Parada, Taxation of the Stock Options Plans for Employees - an Analysis of the Tax Liability Hypothesis, UERJ: Revista de Financas Publicas, Tributacao e Desenvolvimento, v. 5, n. 5 (2017), artigos, Brasil, 2017. ISSN: 2317-837X, Other OA, http://www.e-publicacoes.uerj.br/index.php/rfptd/article/download/27492/19720.

• Samuel, Wesentliche Neuerungen für Unternehmen durch die Erbschaftsteuerreform 2016 in Deutschland. SWI - Steuer und Wirtschaft International 27 (7), 2017, 382-387.ISSN: 1025-806X. No OA.

• Schoueri, The OECD’s Approach to IP-Boxes as a Norm: Hard, Soft or Half Baked?, British Tax Review, 2017 (4), 438-452. ISSN: 0007-1870, No OA.

• Schoueri, 2018: “Conflicts of international legal frameworks: European challenges in the area of tax competition”. In “European Tax Integration: Law, Policy and Politics”, edited by Pistone. Amsterdam: IBFD.

• Schoueri, 2014: “Comparison of the OECD and ILADT Model Conventions”. In Bulletin for International Taxation, Volume 68, Number 9.

• Staringer/Vallada, Agents for an Independent Character According to Article 5 Paragraph 6 OECD Model Convention, in Lang/Pistone/Staringer/Schuch (eds.), The Dependent Agent Permanent Establishment (Art 5 par 5 and 6 OECD Model; Convention), Linde, 2013, 183, ISBN: 9783707324600.

• Tavares, Política tributária internacional - OCDE, BEPS e G20 - como defender os interesses do Brasil? Revista Brasileira de Comércio Exterior 30 (127), 2016, 26-52, ISSN: 1983-0807. No OA.

• Tavares, Política tributária internacional: OCDE, BEPS e Brasil - Como deve se posicionar o setor industrial brasileiro? Revista Brasileira de Comércio Exterior 27 (121), 2014, 52-61, ISSN: 1983-0807. No OA.

• Tavares, The “Active Trade or Business” Exception of the Limitation on Benefits Clause, in Lang/Rust/Schuch/Staringer/Pistone (eds), Base Erosion and Profit Shifting (BEPS), Linde, 2016, 133-164, ISBN: 9783797333695.

• Tavares/Tavares. IRPJ/CSLL. Juros sobre o Capital Próprio - Períodos Anteriores, in Munhoz R.E./Assis/Munhoz F.S./Tavares (eds), Jurisprudência Administrativa Tributária Federal, Thomson-Civitas, 2014, 15-138, ISBN: 9789943076519.

• Tavares, IRPJ/CSLL. Simulação na Organização Internacional de Negócios, in Munhoz F.S./Assis/Munhoz R.E./Tavares, Thomson-Civitas, 2014, 1297-1306, ISBN: 9788943076519.

• Tzubery, The State Aid Provisions of the TFEU in Tax Matters, in: Lang/Pistone/Schuch/Staringer (eds), Introduction to European Tax Law: Direct Taxation, 4th ed. 2015, 95-132, ISBN: 9783707330830.

• Tzubery, National Report Israel, in Kristoffersson/Lang/Pistone/Schuch/Staringer/Storck (eds.), Tax Secrecy and Tax Transparency – the Relevance of Confidentiality in Tax Law, Peter Lang GmbH, 2013, ISBN-13: 978-3631627464.

• Vallada, Beneficial Ownership under Articles 10, 11 and 12 of the 2014 OECD Model Convention, in Lang/Pistone/Rust/Staringer/Storck (eds.), The OECD-Model-Convention and its Update 2014, Linde, 2015, 25,  ISBN: 9783707330885.

• Van West/Schuch, Authentic Languages and Official Translations of the Multilateral Instrument and Covered Tax Agreements, in Lang/Rust/Schuch/Staringer/Pistone (eds), The OECD Multilateral Instrument for Tax Treaties: Analysis and Effects, Kluwer Law International, 2017, 67-87, ISBN: 9789041188366.

• Van West/Zöhrer, The EU Arbitration Convention and Directive, in Lang/Schuch/Staringer/Pistone (eds), Introduction to European Tax Law on Directive Taxation, Vienna, Linde Verlag, 2018., p 311-331.

• Van West. Treaty Entitlement and Hybrid Entities: Art 1(2) and 1(3) OECD MC, in Lang/Pistone/ Rust/Schuch/Staringer (eds.), Tax Treaty Entitlement, (Netherlands, IBFD, 2019), p 67-87.

• Van West. Conference Report: Tax Treaty Arbitration (with Svitlana Buriak and Alexandra Miladinovic), Bulletin for International Taxation, 2019, 73 (9), p. 1-10. nPR

• Variychuk, The Concept of “Enterprise” in the Context of Article 6 and its Possible Implications, in Maisto (ed.), Immovable Property under Domestic Law, EU Law and Tax Treaties, IBFD, 2015, 87, ISBN: 978-90-8722-327-4.

• Variychuk, Can Intra-Group Service Arrangements and Cost-Contribution Agreements Work in Russia, in Lang/Pistone/Schuch/Staringer (eds.), 223, Tax Treaty Case Law around the Globe-2011, Linde, 2011, ISBN: 9783707319354 nPR

• Variychuk, Case Law of the European Court of Human Rights on VAT Refund and its Importance for the Russian Judicial System, in Kofler/Maduro/Pistone (eds.), Taxation and Human Rights in Europe and the World, IBFD Publications, 2011, 273, ISBN: 978-90-8722-111-9. nPR

• Variychuk, Guidance Letters to Address Ongoing Transfer Pricing Questions, Tax Notes International, 23/09/2013, ISSN: 1048-3306, No OA.

• Variychuk, The new Russian Transfer Pricing Law, 65 Bulletin for International Taxation 11, 2011, 640, ISSN: 0007-4624. Other OA.

• Variychuk, In Search of Effective Regulation: Draft Bill on Transfer Pricing, 65 Bulletin for International Taxation 2, 2011, 107, ISSN: 0007-4624. Other OA.

• Variychuk, The Application of Thin Capitalisation Rules in Russia: New Tendencies, Steuer & Wirtschaft International 2011, 218, ISSN 1025-806X. No OA.

• Variychuk, The role of Double Tax Treaties in Applying National Thin Capitalisation Rules, Russian Juridical Journal (Yekaterinburg) 2011, (in Russian), ISSN 2309-8678. No OA.

• Walker, Reservations under the Multilateral Instrument, The OECD Multilateral Instrument for Tax Treaties: Analysis and Effects, Vienna: Kluwer International, 2018, 165-190, ISBN: 9789041188366.

• Kirchler, Erich, Zieser, Maximilian. 2019. Steuern: Nutzenmaximierung, Moral und Komplexität. In: Der Wert bei Drittstaatslieferungen. Abgaben- und finanzstrafrechtliche Risken im Außenhandel, Hrsg. Summersberger, Walter, 11-38. Wien: Linde Verlag.

• Zieser, Maximilian, Kirchler, Erich. 2019. Vertrauen, Kooperation und Evaluation: Horizontal Monitoring aus Sicht der Wirtschaftspsychologie. In: Co-operative Tax Compliance in Österreich, Hrsg. Müller, Eduard, Woischitzschläger, Hubert, Zöchling, Hans, 23-49. Wien: Linde Verlag.

Submitted

• Cannas/Marion, Diritto tributario internazionale – Questioni generali, istituzioni e cooperazione internazionale (with Prof. Giuseppe Marino), Bollettino Triennale della Dottrina Italiana, forthcoming. ISSN: 1129-5643.

• Dimitropoulou, Christina. Domestic Procedural Rules and Non-Discrimination, In: Tax Treaties and Procedural Law, IBFD, Forthcoming.

• Rosca, Controlled Foreign Company Legislation in Romania, Rust Conference, IBFD, 2020 (forthcoming)

• Rosca/Rust, Art. 10 par. 2 and Art. 11 par. 2 OECD Model Convention: Direct Applicability, Refund and the Competence of Competent Authorities to Settle the Mode of Application, Tax Treaties and Procedural Law, Linde, 2020 (forthcoming)

• (Perez Jarpa) Tax Treaty Arbitration - Chile (with Felipe Yañez V./Rodrigo Polanco L.), in Lang et al. (eds), Tax Treaty Arbitration, IBFD, forthcoming 2020.

• Van West, The Grace Clause of Art 29 par 8 lit c OECD Model Convention and its Procedural Aspects, in Lang/Pistone/Rust/Schuch/Staringer (eds.), Tax Treaties and Procedural Law, forthcoming.

• Van West, National Report: Belgium (with Gilles Van Hulle), in Lang/Pistone/Rust/ Schuch/Staringer (eds.), Controlled Foreign Company Legislation, forthcoming.

• Van West, The Anti-abuse Rule for Permanent Establishments Situated in Third States: A Legal Analysis of Article 29(8) OECD Model, forthcoming

• Van West, The EU Arbitration Convention and Directive, in Lang/ Pistone/Schuch/Staringer (eds.), Introduction to European Tax Law on Direct Taxation, forthcoming

• Bravo, Nathalie (2020): A Multilateral Instrument for Updating the Tax Treaty Network, IBFD 2020. https://www.ibfd.org/IBFD-Products/Multilateral-Instrument-Updating-Tax-Treaty-Network

• Muehlbacher/Zieser, Die Psychologie des Steuerzahlens. (F. C. Brodbeck, E. Kirchler, & R. Woschée, Eds.), 2018, Berlin: Springer.

• Pankiv, Contemporary Application of the Arm’s Length Principle in Transfer Pricing, IBFD, Vol. 6 in the WU European and International Tax Law and Policy Series, 2017, 262, ISBN: 9789087224134 (DOI: www.ibfd.org/IBFD-Products/Contemporary-Application-Arm-s-Length- Principle-Transfer-Pricing).

• Schoueri, 2019: “Conflicts of International Legal Frameworks in the Area of Harmful Tax Competition” (WU series, IBFD Publishing).