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Conferences

2019

Amberger, Harald. 2019. Asymmetric Information between the Taxpayer and the Tax Authority – Income Shifting via Patents, 2020 HARC Conference, Hilo, Hawaii, 3.1.

Amberger, Harald. 2019. Asymmetric Information between the Taxpayer and the Tax Authority – Income Shifting via Patents, Questrom School of Business, Boston University, Boston, Massachusetts, 6.12.

Petutschnig, Matthias, Resenig, Kristin. 2019. Market Reaction of Multinationals to the OECD BEPS Actionplan, 112th National Tax Association, Tampa, 21.-23.11.

Brightwell, Michael. 2019. Work for Equity Vereinbarungen für Start-Ups, Symposium Steuern & Bilanzen, Wien, 06.09.

Eberhartinger, Eva, Speitmann, Raffael, Sureth-Sloane, Caren. 2019. Real Effects of Public Country-by-Country Reporting and the Firm Structure of European Banks, 15. arqus-Jahrestagung, in Innsbruck, Austria, 12.07.-13.07.

Eberhartinger, Eva, Speitmann Raffael, Sureth-Sloane, Caren. 2019. Real Effects of Public Country-by-Country Reporting and the Firm Structure of European Banks, in Barcelona, Spain, 08.07.-09.07.

Eberhartinger Eva, Genest, Nadia. 2019. Practitioners' Juddgment and Tax Disclosure: A case for Materiality, Annual Congress der European Accounting Association in Paphos, Zypern, 29.05.-31.05.

Genest, Nadia, Wu, Yuchen. 2019. Does tax disclosure confuse investors, Annual Congress der European Accounting Association in Paphos, Cyprus, 29.05.-31.05.

Amberger, Harald, Zimmel Christoph. 2019. Umsatzrealisierung nach IFRS 15 und UGB. Recon 2019, Loipersdorf, 16.5. - 17.5.

Brezina, Paul. 2019. Blockchain und Kryptowährungen im Jahresabschluss. Recon 2019, Loipersdorf, 16.5. - 17.5.

2018

Eberhartinger, Eva, Novotny-Farkas, Zoltan. 2018. Accounting Education at the Vienna University of Economics and Business: Programs and Teaching methods, 3rd PSA EduCop, Wien, 28.-29.11.

Eberhartinger, Eva, Eiter, Klemens. 2018. Zur Vereinbarkeit von Aspekten von IFRS 9/IFRS 15 mit Bilanzierungsgrundsätzen im UGB, 35. Fachtagung des Instituts Österreichischer Wirtschaftsprüfer, Wien, 12.10.

Eberhartinger, Eva. 2018. Kamingespräch - Governance Excellence: Programm für Aufsichtsräte, WU Executive Academy, 11.10.

Petutschnig, Matthias. 2018. Touchdowns, Sacks and Income Tax – How the Taxman Decides Who Wins the Super Bowl, Texas Waterloo Tax Research Conference, Austin, Texas, 06.09.- 07.09.

Amberger, Harald (Discussant). 2018. The Effect of Income-shifting Aggressiveness on Corporate Investment - Lisa De Simone, Ken Klassen, and Jeri Seidman, Texas Waterloo Tax Research Conference, Austin, Texas, 06.09.- 07.09.

Amberger, Harald. 2018.Repatriation Taxes and Internal Agency Conflicts. 8th Conference on Current Research in Taxation, Münster, Deutschland, Juni 2018.

Amberger, Harald. 2018.Repatriation Taxes and Internal Agency Conflicts. 17th London Business School Accounting Symposium, London, United Kingdom, June 2018.

Amberger, Harald. 2018. Repatriation Taxes and Subsidiary-level Investment Efficiency. European Accounting Association - Annual Congress, Mailand, Italien, 30.05.-01.06.

Petutschnig, Matthias. 2018. Touchdowns, Sacks and Income Tax - How the Taxman decides who wins the Super Bowl. European Accounting Association - Annual Congress, Mailand, Italien, 30.05.-01.06.

Eberhartinger, Eva. 2018. Corporate Governance and Taxation: The Case of Co-operative Compliance. Tax Administration Research Centre ’s 6 th Annual Conference, University of Exeter Business School, Großbritannien, 23.04.-24.04.

Eberhartinger, Eva. 2018. Tax-Rate Biases in Tax-Planning Decisions: Experimental Evidence. Frühjahrstagung der Kommission Betriebswirtschaftliche Steuerlehre im VHB e.V. Jena, Deutschland, 01.03.-03.03.

2017

Bornemann, Tobias. 2017. Corporate Tax Avoidance and IP Boxes. 110th Annual Conference on Taxation, National Tax Association, Philadelphia, Vereinigte Staaten/USA, 09.11.-11.11.

Bornemann, Tobias. 2017. Corporate Tax Avoidance and IP Boxes. 3rd Illinois Tax Doctoral Consortium on Tax Research, University of Urbana-Champaign, Chicago, Vereinigte Staaten/USA, 28.09.

Bornemann, Tobias, Oßwald, Benjamin. 2017. Corporate Tax Avoidance and IP Boxes. 79th Annual Meeting of the VHB, St. Gallen, Schweiz, 07.06.-09.06.​

Mittelbach-Hörmanseder, Stéphanie, Petutschnig, Matthias. 2017. Is there a Lock-In Effect on Real Estate Markets? VHB Jahrestagung, St. Gallen, Schweiz, 07.06-09.06.

Petutschnig, Matthias, Rünger, Silke. 2017. Economic Effects of the Introduction of an Allowance for Equity Increases (AIE). Austrian Economic Association - Annual Meeting, Linz, Österreich, 26.05.-27.05.

Mittelbach-Hörmanseder, Stéphanie, Petutschnig, Matthias. 2017. Is there a Lock-In Effect on Real Estate Markets. Austrian Economic Association - Annual Meeting, Linz, Österreich, 26.05.-27.05.

Petutschnig, Matthias, Rünger, Silke. 2017. Economic Effects of the Introduction of an Allowance for Equity Increases (AIE). European Accounting Association - Annual Congress, Valencia, Spanien, 10.05.-12.05.

Bornemann, Tobias, Oßwald, Benjamin. 2017. Corporate Tax Avoidance and IP Boxes. Annual Congress of the European Accounting Association, Valencia, Spanien, 10.05.-12.05.

Mittelbach-Hörmanseder, Stéphanie, Petutschnig, Matthias. 2017. Is there a Lock-In Effect on Real Estate Markets? Annual Meeting of the EAA 2017, Valencia, Spanien, 10.05-12.05.

Eberhartinger, Eva. 2017. Hybride Finanzierung aus Sicht des Emittenten im UGB Jahresabschluss. Wiener Bilanzrechtstage 2017, Wien, Österreich, 21.04.-22.04.

Bornemann, Tobias, Osswald, Benjamin. 2017. Corporate Tax Avoidance and IP Boxes. ATA Midyear Meeting 2017, Phoenix, Vereinigte Staaten/USA, 16.02.-18.02.

Amberger, Harald. 2017. Tax Risk and Dividend Payouts. ATA Midyear Meeting 2017, Phoenix, Vereinigte Staaten/USA, 16.02.-18.02.

2016

Eberhartinger, Eva. 2016. Accounting Harmonisation in Europe – Mere Form without Substance? EuFin Conference, Fribourg, Switzerland, 01.09.-02.09.

Petutschnig, Matthias, Mittelbach-Hörmanseder, Stéphanie. 2016. An empirical analysis of the introduction of a real estate capital gains tax in Austria. Tax Research Network 25th Annual Conference, London, GB, 01.09.-02.09.

Eberhartinger, Eva. 2016. Tax Rate Biases in Tax Planning Decisions: Experimental Evidence. AFAANZ Conference (Accounting and Finance Association of Australia and New Zealand), Gold Coast, Australia, 04.07.

Mittelbach-Hörmanseder, Stéphanie, Petutschnig, Matthias. 2016. An Empirical Analysis of the Introduction of a Real Estate Capital Gains Tax in Austria . SASE Annual Conference, University of California, Berkeley, United States/USA, 24.06-26.06.

Eberhartinger, Eva. 2016. The Dissenting Opinion of BRICS Practitioners on the BEPS Agenda. Research Seminar, University of Wellington, New Zealand, 17.06.

Eberhartinger, Eva. 2016. The Current State of the BEPS Agenda – OECD and EU. 1. CAGTR Business Links Seminar , Wellington, New Zealand, 15.06.

Eberhartinger, Eva. 2016. Tax Rate Biases in Tax Planning Decisions: Experimental Evidence. Crawford School of Public Policy Seminar, Australian National University, Tax and Transfer Policy Institute, Canberra, Australia, 24.05.

Aschauer, Ewald, Petutschnig, Matthias. 2016. Antecedents of Interpersonal Trust in Tax Audits. European Accounting Association - 39th Annual Congress, Maastricht, Netherlands, 11.05.-13.05.

Petutschnig, Matthias. 2016. AFRAC Update - Latente Steuern im UGB (gemeinsam mit W. Gedlicka). RECON 2016, Loipersdorf, Austria, 12.05.

Eberhartinger, Eva. 2016. The Dissenting Opinion of BRICS Practitioners on the BEPS Agenda. Jill McKinnon Seminar, Macquarie University, Sydney, Australia, 07.04.

Eberhartinger, Eva. 2016. The Dissenting Opinion of BRICS Practitioners on the BEPS Agenda. 12th International Conference on Tax Administration, Sydney, Australia, 31.03.

Eberhartinger, Eva. 2016. Tax Rate Biases in Tax Planning Decisions: Experimental Evidence. Tax Research Seminar, University of New South Wales, Sydney, Australien, 23.03.

Eberhartinger, Eva. 2016. Tax Rate Biases in Tax Planning Decisions: Experimental Evidence. Accounting Research Seminar, University of Technology, Sydney, Australia, 07.03.

Amberger, Harald, Eberhartinger, Eva, Kasper, Matthias. 2016. Heuristics and tax planning: Evidence from a laboratory experiment. 22nd Journal of the American Taxation Association Conference , ATA Midyer Meeting, Orlando, United States/USA, 26.02.-27.02.

Petutschnig, Matthias, Aschauer, Ewald. 2016. Antecedents of Interpersonal Trust in Tax Audits. ATA Midyear Meeting, Orlando, United States/USA, 26.02-27.02.

Petutschnig, Matthias, Mittelbach-Hörmanseder, Stéphanie. 2016. An empirical analysis of the introduction of a real estate capital gains tax in Austria. VHB-Kommission Steuerlehre - Frühjahrstagung, Mannheim, Germany, 19.02-20.02.

Amberger, Harald, Kohlhase, Saskia. 2016. Does International Taxation affect multinationals’ organizational form choices? Brown Bag Seminar, University of Iowa, Iowa City, United States/USA, 29. 01.

2015

Eberhartinger, Eva. 2015. Podiumsdiskussion zum Thema "Der Wirtschaftsprüfer aus der Perspektive des Aufsichtsrates". IWP Fachtagung 2015, Vösendorf bei Vienna, Austria, 16.10.

Amberger, Harald, Eberhartinger, Eva, Kasper, Matthias. 2015. Heuristics and tax planning: Evidence from a laboratory experiment. British Accounting and Finance Association, Doctoral Colloquium, Edinburgh, GB, 31.08.

Amberger, Harald, Eberhartinger, Eva, Kasper, Matthias. 2015. Heuristics and tax planning: Evidence from a laboratory experiment. Oxford Centre for Business Taxation, Doctoral Meeting, Oxford, GB, 28.09-29.09.

Amberger, Harald, Eberhartinger, Eva, Kasper, Matthias. 2015. Tax Rate Based Heuristics and Tax Planning Activities: Evidence from a Laboratory Experiment. 5th Workshop on Current Research in Taxation, Prague, Czech Republic, 01.07.-02.07.

Amberger, Harald. 2015. The role of tax rate based decision heuristics in tax-planning through intra-group financing. 2nd Doctoral Research Seminar, Vienna, Austria, 16.04-17.04.

Petutschnig, Matthias, Eberhartinger, Eva. 2015. Is tax Administration always right? A critical analysis of views in BEPS. 24th Annual Tax Research Network Conference Hull, GB, 09.09.-10.09.2015.

Petutschnig, Matthias, Eberhartinger, Eva. 2015. Is tax Administration always right? A critical analysis of views in BEPS. 5. EIASM-Workshop on Current Research in Taxation, Prague, Czech Republic, 01.07.-02.07.2015.

Petutschnig, Matthias. 2015. Future Orientation and Taxes: Evidence from Big Data. 38. Annual Congress European Accounting Association, Glasgow, GB, 28.04.-30.04.2015.

Petutschnig, Matthias, Eberhartinger, Eva. 2015. Is Tax Administration always right? A critical analysis of views on BEPS. 3. Annual TARC Workshop, Exeter, GB, 20.04.-21.04.2015.

Petutschnig, Matthias, Aschauer, Ewald. 2015. The Effect of Interpersonal Trust on Tax Aggressiveness - Evidence from Tax Audits. 3rd Annual TARC Workshop, Exeter, GB, 20.04.-21.04.2015.

2014

Eberhartinger, Eva, Petutschnig, Matthias. 2014. CCCTB - The Employment Factor Game. American Accounting Association - Annual Meeting, Atlanta, United States/USA, 02.08.-06.08.

Eberhartinger, Eva, Petutschnig, Matthias. 2014. CCCTB - The Employment Factor Game. Society for the Advancement of Socio-Economics - 26th Annual Conference, Chicago, United States/USA, 10.07.-12.07.

Eberhartinger, Eva, Petutschnig, Matthias. 2014. CCCTB - The Employment Factor Game. 76. Wissenschaftliche Jahrestagung des Verbandes der Hochschullehrer für Betriebswirtschaft, Leipzig, Germany, 11.06.-13.06.

Eberhartinger, Eva, Lee, Soojin. 2014. The Relevance of Tax Information in Other Comprehensive Income. Annual Conference of the CAAA 2014, Edmonton, Canada, 30.5.

Eberhartinger, Eva, Lee, Soojin. 2014. The Relevance of Tax Information in Other Comprehensive Income. Annual Congress of the EAA, Tallinn, Estland, 22.5.

Eberhartinger, Eva, Petutschnig, Matthias. 2014. CCCTB - The Employment Factor Game. European Accounting Association - 37th Annual Congress, Tallinn, Estonia, 21.05.-23.05.

Eberhartinger, Eva. 2014. AFRAC Update. RECON 2014, Loipersdorf, Austria, 08.05.

Eberhartinger, Eva. 2014. Why don´t they minimize their tax? An experimental approach to complexity and uncertainty. HEC Montréal, Montréal, Canada, 1.5.

Petutschnig, Matthias. 2014. Internationale Aspekte des Abgabenänderungsgesetzes 2014 (AbgÄG 2014). TPA Horwath Business Breakfast, Vienna, Austria, 03.04.

Eberhartinger, Eva, Petutschnig, Matthias. 2014. CCCTB - The Employment Factor Game. Second Annual TARC Workshop, Exeter, GB, 10.03.-11.03.

Petutschnig, Matthias. 2014. Big Data, Future Orientation and Taxes. American Taxation Association (ATA) - Midyear Meeting, San Antonio, TX, United States/USA, 21.02.-22.02.

Eberhartinger, Eva, Petutschnig, Matthias. 2014. CCCTB - The Employment Factor Game. American Taxation Association (ATA) - Midyear Meeting, San Antonio, TX, United States/USA, 21.02.-22.02.

Eberhartinger, Eva. 2014. Die versäumte Steuerreform. Rechtspanorama an der WU, Podiumsdiskussion, Vienna, Austria, 20.01.

2013

Eberhartinger, Eva. 2013. Bilanzierung und Bewertung verlusttragender Finanzinstrumente. AFRAC 2013, Vienna, Austria 28.11.

Eberhartinger, Eva, Fellner, Gerlinde. 2013. Why don't they minimize their tax? An experimental approach to cross border hybrid finance. Experimentelle Steuerforschung, Paderborn, Germany, 10.10.-11.10.

Petutschnig, Matthias. 2013. CCCTB - The Employment Factor Game. Österreichischer Steuerlehretag, Hall/Tirol, Austria, 16.09.-17.09.

Petutschnig, Matthias. 2013. Common Consolidated Corporate Tax Base: Descriptive Analysis of the Apportionment Factors. American Accounting Association - Annual Meeting, Anaheim (CA), United States/USA, 03.08-07.08.

Petutschnig, Matthias. 2013. Common Consolidated Corporate Tax Base: Analysis of the Apportionment Factors. EAA Annual Congress, Paris, France, 06.05.-08.05.

Eberhartinger, Eva. 2013. WU Executive Academy Kamingespräch zu Modul "Rechnungslegung und Abschlussprüfung für Aufsichtsräte". Programm für Aufsichtsräte - Governance Excellence, Vienna, Austria 15.04.

2012

Eberhartinger, Eva. 2012. International Taxation. University of Malta, Malta, 28.03.

Eberhartinger, Eva. 2012. Transparenz in der Rechnungslegung am Beispiel Fair Value. AFRAC, BMJ, Vienna, Austria 29.11.

Eberhartinger, Eva. 2012. Recent Developments Regarding the OECD Model Treaty. University of Malta, Malta, 28.02.

Eberhartinger, Eva. 2012. Recent Developments Regarding the OECD Model Treaty. CPE, University of Malta, Malta, 29.02.

Eberhartinger, Eva. 2012. Der Financial Expert in der Praxis. Fachliche und persönliche Anforderungen an den Financial Expert im Aufsichtsrat. 1. Euroforum: Financial Experts Conference. Qualitätssicherung der Tätigkeit des unabhängigen Finanzexperten, Hamburg, Germany, 22.06.

Eberhartinger, Eva. 2012. Tax Advantage of Cross-Border Variable Interest Payments under Economic and Legal Uncertainty. 66th Congress of the International Fiscal Association, International Tax Symposium, Boston, United States/USA, 30.09.-02.10.

Hirschler, Klaus. 2012. Bilanzberichtigung NEU. Wien, Vi, 22.11.

Hirschler, Klaus. 2012. Umgründungen und Verluste. Konzernsteuertag, Wien, Österreich, 16.11.

Hirschler, Klaus. 2012. Sonderfragen der Bilanzierung. Seefelder Fachtagung, Seefeld, Österreich, 22.10.

Hirschler, Klaus. 2012. Übertragung von Gesellschaftsanteilen. Salzburg, Österreich, 22.10.

Hirschler, Klaus. 2012. Ausgewählte Fragen zur Gruppenbesteuerung. Wien, Österreich, 25.9.

Hirschler, Klaus. 2012. Die Behandlung von Grundstücken im Zuge von Umgründungen. Steuerlehretag 2012, Salzburg, Österreich, 17.9.

Hirschler, Klaus, Sulz, Gottfried. 2012. Abtretung von Anteilen an Kapital- und Personengesellschaften. Wien, Österreich, 5.9.

Hirschler, Klaus. 2012. Sonderfragen Bilanzierung von Personengesellschaften. Innsbruck und Bregenz, Österreich, 3. und 4.7.

Hirschler, Klaus, Sulz, Gottfried. 2012. Die GmbH & Co KG und ihre Gesellschafter im Ertragsteuerrecht. Umgründung von GmbH & Co KG, Wien, Österreich, 19.06.

Hirschler, Klaus. 2012. Bilanzierung von Umgründungen. KWT-Arbeitstagung, Feldkirch, Österreich, 18.05.

Hirschler, Klaus, Strimitzer, Eugen. 2012. Bilanzierung von Umgründungen nach UGB-KFS RL 25. RECON 2012, Loipersdorf, Österreich, 11.05.

Hirschler, Klaus. 2012. Stabilitätsgesetz 2012. TPA-Frühjahrstagung, St.Pölten, Österreich, 20.4.

Hirschler, Klaus, Geutebrück, Gudrun. 2012. Veräußerung/Anschaffung von Kapitalanteilen vor/nach BBG 2011, AbgÄG 2011 und BBG 2012. Institutstagung "Rechnungslegung und Steuerrecht in Österreich und Malta", Sliema, Malta, 23.3.-25.3.

Hirschler, Klaus. 2012. Umgründungen und Gruppenbesteuerung. Wien, Österreich, 22.3.

Hirschler, Klaus, Sulz, Gottfried. 2012. Abtretung von Anteilen an Kapital- und Personengesellschaften. Wien, 01.02.

Hirschler, Klaus. 2012. Gruppenbesteuerung, Grundsätzliches und aktuelle Entwicklungen. Salzburg, Österreich, 27.1.

Hirschler, Klaus. 2012. Bilanzierung von Umgründungen. Wien, Österreich, 24.1.2012.