WU Global Tax Policy Center

• Prof. Nevia Čičin-Šain

• Prof. Georg Kofler

• Prof. Michael Lang

• Prof. Alexander Rust

• Prof. Josef Schuch

• Prof. Karoline Spies

• Prof. Claus Staringer

• Prof  Rita Szudoczky

• Prof. Pasquale Pistone

• Prof. Yariv Brauner

In the video above, Professor Dr. DDr. h.c. Michael Lang, Head of the Institute for Austrian and International Tax Law, and Professor Dr. Jeffrey Owens, former Director of the WU Global Tax Policy Center, explain the details about objectives and background of the Center.

The Center focuses on:

• Trends in global tax reform

• The political economy and process of tax reforms

• Designing a competitive tax system

• The design of VAT systems

• The interface between tax and technology changing the dynamics of the relationship between tax administrations and tax payers

• The interface between tax and regulations

• Countering illicit activities: the role of tax administrations

• Dispute avoidance and resolution

• 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

• Examining the tax barriers to the One Belt, One Road Initiative

• Improving the transparency of the operations of MNEs

• The linkage between tax compliance and good corporate responsibility

• BEPS: see attached article on Transfer Pricing Analysis of Arm’s Length Returns to Sales, Marketing & Distribution Activities by KPMG



 

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, accountancy and management depts.

(b) Externally: The Center has partnerships with the UN Tax Committee, UNCTAD, World Bank, Inter American Development Bank, CATA, CIAT, IOTA, ICC Tax Committee, ATI, Korean Institute of Public Finance (KIPF) as well as 9 leading research institutes in its Digital Economy Taxation Network (DET).