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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)

Publication by Eva Eberhartinger and Maximilian Zieser

Eberhartinger, Eva, Zieser, Maximilian. 2021. The Effects of Cooperative Compliance on Firms’ Tax Risk, Tax Risk Management and Compliance Costs. Schmalenbach Journal Of Business Research.…

Publication by Sylvia Auer, Matthias Petutschnig and Kristin Resenig

Auer, Sylvia, Petutschnig, Matthias, Resenig, Kristin. 2021. Befreiungs­methode mit Progressions­vorbehalt auch im Quellenstaat? SWI - Steuer und Wirtschaft International. 31 (3), 116-126.

Publication by Eva Eberhartinger and Kristin Resenig

Eberhartinger, Eva, Resenig, Kristin. 2021. Und was kommt nach DAC 6? Der Wirtschaftstreuhänder (VWT). 1 53-58.

Publication by Eva Eberhartinger and David Samuel

Eberhartinger, Eva, Samuel, David. 2020. Tax Avoidance of State-Owned Enterprises and What Policymakers Can Do About It. Tax Management International Journal. 50 (1), 49-50.