[Translate to English:] Ansicht Campus WU

Dissertations and habilitations

BENDLINGER Valentin, Minimum taxation – OECD GloBE Proposal in the light of tax treaty and EU-law (Diss.)

BOEL Kristof Geert Anton, Dual Resident Companies - On the crossroads between tax planning & legal protection (PhD)

BORNS Rainer, Umsatzsteuerliche Behandlung von Kryptowährungen/Krypto Assets (Diss.)

CAPRISTANO CARDOSO Gabriela, "Simplification Measures and their compativility with the arm's length principle" (Diss.)

CASTAGNA Stefano, "Enhancing Stakeholder Return on Invested Capital (ROIC) in International Tax Arbitration through Optimization of the Applicable Legal Framework. A Meditated Proposal based on Comparisons with International Commercial Arbitration, the Investment – State Dispute System and the World Trade Organization Dispute Mechanism" (PhD)

COSTA Nathalia Oliveira,Taxation of digital assets in the metaverse (Diss.)

EMANUELE Valentina, Redrafting tax treaties in light of the concept of value creation (PhD)

FIALA Florian, Rechtskraft im Abgabenrecht (Diss.)

GIL REIS RODRIGUES Ricardo Augusto, “Double Tax Treaty Policy for New Capital Exporters” (PhD)

GOMBOTZ Stefanie, "Multilateralism in Tax Treaty Law" (Diss.)

GOVIND Sriram, "Fundamental inequities in the allocation of taxing rights in tax treaties: Issues and possible solutions" (PhD.)

HELLEBRANDT Vera,"Rechtschutz in der Abgabenexekution" (Diss.)

HUBMANN Michael, "Die Verjährung im Steuerrecht" (Diss.)

KLOKAR Martin, "Die Zeit im Ertragsteuerrecht" (Diss.)

KNOTZER Christian, „Art 12B UN MC – Income from Automated Digital Services“ (Diss.)

KOCH Petra, "BEPS Action 7: Pes" (Diss.)

KOTHA Ashrita Prasad,“Earmarked Taxes: A Tax Treaty and EU Law Analysis” (PhD)

LAN Shimeng, "Redefining taxpayers' rights to privacy and data protection in digital era" (Diss.)

LAWSON Yasmin, The Interpretation of European Union Law by means of OECD Materials (Diss)

LIOTTI Belisa Ferreira, Jurisdiction not to tax in the BEPS aftermath (Diss.)

LUO Xiangdan, “Do Bilateral Tax Convention Give Rise to Double Taxation: A Study on Art.1(3) OECD Model 2017” (PhD)

MALAN Monique, Monetary thresholds in international tax law (PhD)

MESSINA Sergio, “European Import-VAT: Whether the Interaction Between European VAT and Customs Law Undermines External Neutrality” (PhD)

MITTENDORFER Markus, “Die Umsatzsteuer in der Unternehmensinsolvenz“ (Diss.)

MOLDASCHL Katharina, "Ertragsteuerrecht und Sozialversicherungsrecht" (Diss.)

MOURA Marcelo Henrique Barbosa, Corporate Sustainability Measures from a Transfer Pricing Perspective: Sustainable Value Creation?

NDUBAI Joy, International Tax Law (PhD)

NEUMÜLLER Theres, "Withholding Taxation in International and European Tax Law" (Diss.)

PAPULOVA Angelina, Model legislation for co-operative compliance validated by reference to specific jurisdictions (Diss.)

PETRUZZI Raffaele, "Transfer Pricing Aspects of Intra-Group Financing" (Habil.)

RAO Siddhesh, Transparency of Ultimate Beneficial Ownership in Kenya, Nigeria & South Africa (Diss.)

RODRIGUEZ PENA Cristian Camilo, "Rethinking the Taxation of Income of Individuals in the context of the Digital Economy" (Diss.)

ROMSTORFER Jürgen, "Unshell" (Diss.)

RIEDL Mario, "Die Zukunft des Berufsgeheimisses: Ist das Vertrauensverhältnis zwischen Berater und Klient gefährdet?" (Diss.)

RUIZ Alejandro, "The economic Impact of the adoption of Human Rights in Taxpayer’s defense" (PhD)

SCHARIZER Philipp, "The requirement of equivalence of municipal taxes" (Diss.)

SCUDERI Erika, "Taxation of outer space activities" (Diss.)

TURCAN Laura, "Schiedsklauseln in DBA (Art 25 OECD-MC + UN-MC)" (Diss.)

TURIC Draga, "Verfahrensrechtliche Anforderungen in der umsatzsteuerlichen Rspr. EuGH" (Diss.)

ULLMANN Andreas, "Digital Taxes and Double Tax Conventions" (Diss.)

VALLADA Felipe, "Beneficial Ownership and the OECD: History, Analysis and Jurisprudence" (PhD)

ZÖHRER Christiane, "Vertreterbetriebsstätte post BEPS" (Diss.)