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Publication by Kristin Resenig

Resenig, Kristin. 2020. The Current State of DAC-6 Implementation in the European Union. European Taxation. 60 (12)

Publication by Karin Fuhrmann und Bernhard Winkelbauer

Fuhrmann, Karin, Winkelbauer, Bernhard. 2020. Steuerliche Aspekte des Gesellschafterwechsels. In: Handbuch Gesellschafterwechsel bei der GmbH, Hrsg. Frenzel, 351-366. Wien: Linde Verlag.

Publication by Eva Eberhartinger, Nadia Genest und Soojin Lee

Eberhartinger, Eva, Genest, Nadia, Lee, Soojin. 2020. Financial statement users’ judgment and disaggregated tax disclosure. Journal of International Accounting, Auditing and Taxation. (41).…

Publication by Eva Eberhartinger and Georg Winkler

Eberhartinger, Eva, Winkler, Georg. 2020. Gewinnermittlung im Lichte alternativer steuerlicher Bemessungsgrundlagen. RWZ - Zeitschrift für Recht und Rechnungswesen (früher: Österreichische Zeitschrift…

Publication by Romuald Bertl, Eva Eberhartinger, Klaus Hirschler, Elisabeth Höltschl and Alexander Schiebel

Bertl, Romuald, Eberhartinger, Eva, Hirschler, Klaus, Höltschl, Elisabeth, Schiebel, Alexander. 2020. Anwendung der Effektivzinsmethode im UGB-Abschluss. RwSt Rechnungswesen und Steuern. (1), 3-39.

Doctoral Program in International Business Taxation (DIBT): Application period from November 1 to February 15

The Doctoral Program in International Business Taxation (DIBT) offers an excellent doctoral education to outstanding students from all over the world, qualifying them to conduct research on…

Washington Post references a recent study by Harald Amberger and Leslie Robinson (Dartmouth College)

A recent article in the Washington Post discusses potential effects of the latest U.S. tax reform (Tax Cuts and Jobs Act, „TCJA) on cross-border economic activity of U.S. firms. In this regard, the…

7th Annual Mannheim Taxation Conference

At today's 7th Annual Mannheim Taxation Conference, colleagues of the business taxation group give presentations on the following topics: Harald Amberger (WU) and Leslie Robinson (Dartmouth…

Group report 2019-2020 available

The new report of the business taxation group covering the academic year 2019-2020 and is now available. The report provides current information about our groups activities in research and teaching…

Duke University's The FinReg Blog featuring a post by Eva Eberhartinger and Maximilian Zieser

In the blog post, based on their working paper, the authors show how the Austrian cooperative compliance initiative "Horizontal Monitoring" is related to tax risk, tax risk management and compliance…