D3

PublicationsRSS

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.

Publication by Prof. Eva Eberhartinger und Katrin Lackner

Location Austria - Analysis of CbCR-data, SWI 2021, 610 ff. (in German)

Publication by Prof. Matthias Petutschnig and Christian Renelt

The (possible) discrepancy between the declining balance depreciation for tax purposes and the actual utilisation pattern (in German)

WU Award 2021 "Excellent Research" for Harald Amberger

Paper in Accounting Review 96 (4): "Repatriation Taxes, Internal Agency Conflicts, and Subsidiary-level investment Efficiency"

Publication by Prof. Petutschnig, Martina Rechbauer and Bernhard Winkelbauer

Does the ATAD’s CFC-rule lead to a decrease in tax haven investment? - Empirical evidence from Austria

Publication by Sylvia Auer and Georg Winkler

Conflict of Norms: The tax treatment of incorporeal assets in the case of inheritance or donation, ÖStZ 2021, 435 ff. (in German)

Publication by Sylvia Auer, Matthias Petutschnig und Kristin Resenig

Income from immaterial assets in the light of Sec 10a Austrian Corporate Income Tax Code, taxlex 2021, 248 ff. (in German)

Publication by Christian Renelt

Tax Loss Carryback - A permanent instrument even for the future, ÖStZ 12/2021, 350 ff. (in German)

Publication by Eva Eberhartinger

Eberhartinger/Eiter/Novosel/Reiter, Factoring according to Austrian UGB - a reply, RWZ 5/2021, 154 ff. (in German)

Publication by Christian Renelt

Good, better, tax loss carryback? - A simulation of the tax effects of the Austrian tax loss carryback, ÖStZ 11/2021, 312 ff. (in German)