Christian Doppler Laboratory for Transparency in International Tax Law
After a successful evaluation in May 2015, the Christian Doppler Laboratory, which is established at the Institute for Austrian and International Tax Law, started into its third year.
On September 28, 2015 the Laboratory presented its research results from the first two years at a conference jointly organized with the Laboratory’s corporate partner Deloitte. Researchers from the Laboratory, together with experts from Deloitte, gave presentations about the current developments in the fields of automatic exchange of information and taxation of capital income. The presentations were followed by a panel discussion, where Prof. Michael Lang discussed the issues with Dr. Peter Haunold, Prof. Heinz Jirousek and Prof. Jeffrey Owens. The lectures given at the conference were also published in the book “Transparenz - Eine neue Ära im Steuerrecht”.
In the forthcoming years the Laboratory will continue its research in the area of tax transparency. The focus will primarily be on taxpayers’ rights regarding the sensitive issue of information exchange. Moreover, the interplay between money-laundering and exchange of information legislation will be closely examined. Due to recent developments at the level of the EU and the OECD, the Laboratory also extended its research focus to transparency in the field of corporate taxation.
As all these issues are part of the current international political agenda, the Laboratory will greatly contribute both to the scientific analysis of existing law and to the development of new effective rules, meeting future challenges in the field of tax transparency.