[Translate to English:] D3

Publications

Public Access to Beneficial Ownership Registers: Tension between ECJ Case Law and Empirical Evidence

Publication by Harald Amberger and Paul Brezina in SWI 2023, 318

International taxation and the organizational form of foreign direct investment

Ass.-Prof. Harald Amberger: Publication in Journal of International Business Studies

The initial effect of U.S. tax reform on foreign acquisitions

Ass.-Prof. Harald Amberger: Publication in Review of Accounting Studies

Pillar Two and the Accounting Standards

Prof. Eva Eberhartinger & Georg Winkler, intertax 2023 (134)

Publication by Prof. Matthias Petutschnig and Prof. Silke Rünger (University of Graz)

Effect of an Allowance for Corporate Equity on Capital Structure: Evidence From Austria

Publication by Prof. Petutschnig: Journal of International Accounting, Auditing and Taxation

Transfer pricing comparables: Preferring a close neighbor over a far-away peer?

New publication by Prof. Eberhartinger, Prof. Sureth-Sloane, Raffael Speitmann and Yuchen WU

How Does Trust Affect Concessionary Behavior in Tax Bargaining? FinanzArchiv 78 (1-2): 112-155.

Publikation by Harald Amberger and Prof. Eberhartinger

Tax-Rate Biases in Tax Decisions: Experimental Evidence (JATA)

Publication by Prof. Matthias Petutschnig and Christian Renelt

A new (eco) investment allowance ante portas, taxlex 01/2022, 14 ff.

Publication by Harald Amberger and Katrin Lackner

The Implementation of Public Country-by-Country Reporting by Credit Institutions: An Empirical Analysis, RWZ 2021/12, 379 ff.