WU Global Tax Policy Center
WU Global Tax Policy Center (WU GTPC)
The Center has become one of the leading think tanks on the interface between tax policy, tax administration and tax law in today's global economy. It has brought together tax policy makers, tax administrators, tax practitioners and researchers from around the globe. The Center provides a forum for discussions on tax policy formulation and implementation, drawing upon the experiences of developed and developing countries and economies in transition.
In this video below, Professor Dr. Dr. h.c. Michael Lang, Head of the Institute for Austrian and International Tax Law, and Professor Dr. Jeffrey Owens, Director of the WU Global Tax Policy Center, explain the details about objectives and background of the Center.
Areas of Interest
The Center’s focus is on a very broad set of issues that are faced by governments and business around the world. Preliminary discussions with government officials, practitioners, international organizations and academics have identified the following issues:
Trends in global tax reform
The political economy and process of tax reforms
Designing a competitive tax system
Tax coordination versus tax harmonization in the EUDesigning VAT systems for the 21st century
Taxation of the financial sector
The role of tax in addressing climate change
The interface between tax and regulations
Countering illicit activities: the role of tax administrations
Dispute avoidance and resolution
Transfer Pricing: next steps in the international debate
Linkage between valuations for transfer pricing, customs and VAT on cross border transactions
Risk management in tax administrations and business
Counteracting tax evasion and avoidance
Delivering high quality services to taxpayers: the role of technology
Taxation, State building and governance in LDCs
Modernizing tax administrations in LDCs
Adapting the tax rules of the BRIICS to outward investment
Improving the transparency of the operations of MNEs
The linkage between tax compliance and good corporate responsibility
Links to other programs
The Institute for Austrian and International Tax Law is one of the world’s leading Institutions for research and teaching in the field of tax law and has a long history of cooperation with other organizations working in the tax area. The Center follows in this tradition, building upon the contacts established by the Institute over many years. Cooperative programs involve:
(a) Within the WU: within the Institute for Austrian and International Tax Law itself, especially in the area of international taxation; to other departments of the university, especially the business, economic, finance, global business, and management depts.
(b) Externally: The Center is working on strengthening the existing links the Institute has with the UN, OECD and academic and research institutions, wherever possible designing joint programs. Cooperative programs will be proposed to other inter-governmental organizations working in the tax area (e.g. CIAT, IOTA, ATAF).
Download our latest brochure
Prof. Dr. Jeffrey Owens
Goals and background of WU GTPC
An overview of our Vienna Multi-Stakeholder Group on Improving Cross-border Dispute Resolution project.