[Translate to English:] D3


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.

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"