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Christian Doppler Laboratory for Transparency in International Tax Law

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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.

Sym­posium: "Trans­par­enz - Eine neue Ära im Steuer­recht" - Heraus­for­der­ungen für die Praxis.

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Open­ing Event at 21.10.2013

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