WU (Vienna University of Economics and Business)

2024

2023

2022

2021

2020

2019

Nachname	Vorname	Titel	Jahr	Erst-betreuer
Bravo	Nathalie	A multinateral treaty for updating the tax treaty network	2019	Lang
Haas	Stefan	Die Kommunalsteuer im Anwendungsbereich des DBA	2019	Lang
Holzinger	Raphael	Ergebnisabgrenzung bei verbundenen Unternehmen und Betriebsstätten Post-BEPS: Rechtsformneutralität im OECD Musterabkommen	2019	Lang
Julien	Rita	Credit Method: Compatibility and Constraints under EU Law	2019	Rust
Langer	Andreas	Die rechtlichen Grenzen des Country-by-Country Reportings	2019	Lang
Mayer	Matthias	Die Zinsschranke - Artikel 4 Anti-Tax Avoidance Directive und seine Umsetzung in Österreich	2019	Staringer
Van West	Jean-Philippe	The Anti-abuse Rule for Permanent establishments Situated in Third States: A Legal Analyses of Article 29 (8) OECD MC	2019	Lang

2018

Nach- name	Vorname	Titel	Jahr	Erst- betreuer
Lindenberg Schoueri	Pedro Guilherme	Fundamental conflicts of international legal frameworks in the area of Harmful Tax Competition: the Modified Nexus Approach	2018	Pistone
Majdanska	Alicja	An analysis of co-operative compliance programmes. Legal and institutional aspects. Application in less developed countries	2018	Rust
Oberbauer	Nadine	Niedrigbesteuerung im Unternehmens-steuerrecht	2018	Staringer
Orlet	Patrick	Die CFC-Regelungen der Anti-BEPS-Richtlinie und ihre Auswirkungen auf Österreich Eine Analyse der Art 7 und 8 Anti-BEPS-Richtlinie sowie Gedanken zu deren Implementierung in Österreich	2018	Staringer
TAVARES	Romero	International Taxation of Entrepreneurial Risk: Multinational Enterprise Theory and the Taxation of Global Value Chains	2018	Pistone
WALKER	Benjamin	Agency Permanent Establishment: A Clash of Legal Systems and Reforms	2018	Rust

2017

Nach- name	Vorname	Titel	Jahr	Erst- betreuer
Binder	Anna	Das objektive Nettoprinzip in der Krise?	2017	Staringer
Cannas	Francesco	Digital Economy and Indirect Taxation: How Internet is Challenging Actual VAT Categories	2017	Zagler
Somare	Martye	Automatic Exchange of Financial Account Information for Tax Purposes in the Light of Preventive Measures under the 4th Anti-Money Laundering Directive	2017	Rust
Teixeira Duarte Filho	Paulo César	Double tax treaties policies of Brazil : the Brazilian Model Tax Convention	2017	Lang
Tzubery	Yinon	The Compatibility of Tax Confidentiality and Tax Transparency with EU Law - Exploring the Boundaries of Member State´s Sovereignity in Managing Tax-relates Information	2017	Pistone
Wallisch	Elena	Taxation of Income and Gains from Immovable Property under the OECD Model Convention	2017	Pistone
Wenzl	Michael	Ausgliederung der Steuererhebung	2017	Staringer
Wöhrer	Viktoria	Legal Protection of Taxpayers‘ Rights in the Area of Automatic Exchange of Information – Focus on Data Protection	2017	Lang

2016

Nachname	Vorname	Titel	Jahr	Erstbetreuer
Bogenschneider	Bret	A Postmodern Approach to International Business Taxation	2016	Rust
Huisman	Eline	Source Taxation of Cross-Border Pensions	2016	Lang
Kollmann	Jasmin	Taxable Supplies and their Consideration in European VAT: General Theory and Selected Issues of the Digital Economy	2016	Rust
Mechtler	Lukas	Hybrid Mismatches im Ertragsteuerrecht – Die Bekämpfung hybrider Steuergestaltungen in Österreich unter Berücksichtigung von OECD BEPS-Action 2 und der Anti-BEPS-RL	2016	Staringer
Pankiv	Marta	"Contemporary application of the arm's length principle in transfer pricing"	2016	Schuch
Schaffer	Erich	Income allocation for entertainers and sportspersons in a tax treaty context : the application of Art 17 (1) and Art 17 (2) of the OECD Model Convention	2016	Lang
Seiler	Markus	GAARs and Judicial Anti-Avoidance in Germany, the UK and the EU	2016	Lang

2015-2011

Nachname	Vorname	Titel	Jahr	Erstbetreuer
Beer	Sebastian	Profit shifting: magnitude, economic effects and the effectiveness of policy responses	2015	Wagener
Braun	Julia	On the Determinants and Effects of Bilateral Tax Treaties	2015	Zagler
Formosa	Carmel Said	An Interdisciplinary Analysis of the European Commission’s Proposal	2015	Bertl
Hasanovic	Meliha	Wirtschaftliches Eigentum an Kapitalanteilen	2015	Staringer
Kerschner	Ina	Die Bindungswirkung des Auskunftsbescheids iSd § 118 BAO	2015	Lang
LI	Na	Tax Sparing Mechanism and Foreign Direct Investment	2015	Lang
Loeprick	Jan	Business Taxation – potential and limitations of policies aimed at curbing non-compliance	2015	Zagler
Ursprung-Steindl	Marlies	Die Kapitalerhöhung im Ertragsteuerrecht	2015	Staringer
Stiastny	Marion	Horizontal Monitoring – Implikationen für das österreichische Steuerrecht	2015	Lang
Petruzzi	Raffaele	Transfer Pricing Aspects of Intra-Group Financing	2015	Schuch
Pinetz	Erik	Tax treatment of foreign entities and the source of entity qualification conflicts	2015	Staringer
Gebhardt	Fiona Felicitas	THE CFC RULES IN THE CCCTB PROPOSAL DIRECTIVE: Analysis and prospect of a common CFC regime in light of the fundamental freedoms provided by the Treaty on the Functioning of the European Union, the European Economic Area Agreement and the Free Movement of Persons Agreement	2014	Lang
Pamperl	Elisabeth	The scope of Article 16 and its role in the OECD Model Convention	2014	Lang
Daxkobler	Katharina	Die grundfreiheitliche Rechtsprechung des EuGH zum Recht der direkten Steuern und zum Sozial- und Sozialversicherungsrecht im Vergleich	2014	Lang
Blum	Daniel	Derivative Finanzinstrumente im Ertragsteuerrecht	2014	Staringer
Spies	Karoline	Die Kapitalverkehrsfreiheit in Konkurrenz zu den anderen Grundfreiheiten	2014	Lang
Gruber	Martina	Sanierung im Unternehmenssteuerrecht	2013	Staringer
Pfeiffer	Sebastian	VAT Grouping from a European Perspective	2013	Schuch
Tüchler	Nicole	Preisänderung beim Unternehmensverkauf im Ertragsteuerrecht	2013	Staringer
Stradinger	Theresa	Kostenverteilungsverträge im Bereich der Forschung und Entwicklung im Konzernverbund	2013	Strock
Englmair	Vanessa	Agreement with Switzerland on the Free Movement of Persons - Direct Taxation and Relevant ECJ Case Law	2013	Lang
Paterno	Lisa	Rechtsschutz bei abgabenrechtlicher Beihilfegewährung	2013	Lang
Daurer	Veronika	Tax treaties and developing countries - An analysis of the impact of the UN Model on the tax treaty network of East African least developed countries	2013	Lang
Marchgraber	Christoph	Die Zuschreibung von Beteiligungen an Kapitalgesellschaften	2013	Staringer
Titz	Elisabeth	Das Bilanzsteuerrecht in Gegenwart und Zukunft	2012	Staringer
Simader	Karin	Withholding taxes and the fundamental freedoms	2012	Lang
Massoner	Christian	Konsolidierung im Rahmen der Common Consolidated Corporate Tax Base (CCCTB)	2012	Staringer
Ecker	Thomas	A VAT/GST Model Convention	2012	Lang
Dziurdz	Kasper	Kurzfristige Arbeitnehmerüberlassung im Internationalen Steuerrecht	2012	Lang
Steiner	Eva-Maria	Die Verrechnungspreisgestaltung bei grenzüberschreitenden Finanzierungen am Beispiel von Cash Pooling	2011	Schuch
Schneeweiss	Hermann	Die Kompetenz der Europäischen Union zur Einführung einer Einkommen- oder Körperschaftsteuer	2011	Lang
Kubik	Katharina	Der Trust im Steuerrecht	2011	Staringer
Hammer	Uta	Ausländische Stiftungen und vergleichbare Strukturen im Österreichischen Steuerrecht	2011	Schuch
Dommes	Sabine	Pensionen im Recht der Doppelbesteuerungsabkommen	2011	Staringer
Brugger	Florian	Einnahmenrealisation im außerbetrieblichen Bereich	2011	Lang

2010-2006

Nachname	Vorname	Titel	Jahr	Erstbetreuer
Wiederwohl	Isabella	Die Besteuerung von Beamten internationaler Organisationen in Österreich	2010	Schuch
Stürzlinger	Birgit	Business Restructurings: Ertragsbesteuerung grenzüberschreitender Strukturänderungen im Konzern	2010	Staringer
Hristov	Dimitar	Liquidationen und steuerwirksame Umgründungen von Körperschaften im Ertragsteuerrecht	2010	Staringer
Heidenbauer	Sabine	Charity crossing borders: the fundamental freedoms' impact on charity and donor taxation	2010	Lang
Brandstetter	Patricia	The substantive scope of double tax treaties: a study of Article 2 of the OECD Model Convention	2010	Lang
Schuchter	Yvonne	Stiftungsbesteuerung: Besteuerung von Privatstiftungen, Stiftern und Begünstigten im In- und Ausland unter besonderer Berücksichtigung des SchenkMG	2009	Schuch
Schilcher	Michael	Mitwirkungspflichten des Steuerpflichtigen und ihre Grenzen unter besonderer Berücksichtigung der erhöhten Mitwirkungspflicht bei Auslandssachverhalten	2009	Lang
Schabhüttl	Sabrina	Der Freibetrag für investierte Gewinne gem. § 10 EStG 1988: eine rechtliche und betriebswirtschaftliche Analyse	2009	Schuch
Plansky	Patrick	Die Zurechnung von Gewinnen zu Betriebsstätten im Recht der Doppelbesteuerungsabkommen: unter besonderer Berücksichtigung interner Leistungsbeziehungen	2009	Lang
Peyerl	Hermann	Die Katastrophe im Steuerrecht	2009	Staringer
Mamut	Marie-Ann	Konkurrentenschutz im Abgabenrecht	2009	Staringer
Koppensteiner	Franz	Das "Welthandelsgericht" als Forum zur Beilegung von Streitigkeiten im Bereich der direkten Besteuerung im Vergleich zu anderen Direktsteuerverfahren	2009	Schuch
Hohenwarter	Daniela	Verlustverwertung im Konzern	2009	Staringer
Berger	Maria	Auslandsverluste im Ertragsteuerrecht	2009	Schuch
Ressler	Gernot	Die Unterkapitalisierung im Körperschaftsteuerrecht	2008	Staringer
Günther	Oliver-Christoph	Die Abzugsfähigkeit von Aus- und Fortbildungsaufwendungen im deutschen Steuerrecht anhand eines aktuellen Sachverhalts	2008	Staringer
Weninger	Patrick	Formulary Apportionment of corporate group income to the EU member states	2007	Schuch
Schäfer	Melanie	Die Besteuerung deutscher Immobilienfonds (mit einem österreichischen Investment)	2007	Schuch
Röster	Thomas	Die Unterbeteiligung im Ertragsteuerrecht	2007	Staringer
Obermair	Christine Elisabeth	The unitary tax method and ist underlying unitary business doctrine: a paradigm for future EU corporate taxation	2007	Schuch
Fuchs	Harald	Die Firmenwertbilanzierung nach Bilanzsteuerrecht auf Basis der IAS/IFRS-Regelungen	2007	Schuch
Stricker	Tobias K.	Die Vereinbarkeit von Regelungen des Internationalen Steuerrechts mit dem Subventionsrecht der Welthandelsorganisation	2006	Lang
Stefaner	Markus	Hinzurechnungsbesteuerung und gemeinschaftsrechtliche Grundfreiheiten	2006	Lang
Haslinger	Katharina	Die Besteuerung von Beteiligungen: Beurteilung des geltenden Rechts und Ausblick auf eine Neukonzeption	2006	Staringer
Burgstaller	Eva	Mitarbeiter/innen-Stock-Options im Recht der Doppelbesteuerungsabkommen	2006	Lang

2005-2000

Nachname	Vorname	Titel	Jahr	Erstbetreuer
Castagna	Stefano	“Maximizing Returns in Dispute Resolution within an International Tax Setting. Lessons from Commercial Arbitration, the ISDS, and the WTO System”	2023	Prof. Pistone
Barreau	François	“The Legitimacy of the Taxing Powers of the EU and its Impact on the Direct Taxation of Businesses”	2023	Prof. Pistone
Bendlinger	Valentin	"The OECD’s Global Minimum Tax and its Implementation in the EU - A Legal Analysis of GloBE in the Light of Tax Treaty and EU Law"	2023	Prof. Kofler
Klokar	Martin	"Die Zeit im Ertragsteuerrecht"	2023	Prof. Staringer
Messina	Sergio	“European Import-VAT: Whether the Interaction Between European VAT and Customs Law Undermines External Neutrality” (PhD)	2023	Prof. Pistone
Orzechowski	David	"The taxation of fees for technical services on the basis of Article 12A UN Model Convention"	2023	Prof. Lang
Riedl	Mario	"Das Berufsgeheimnis rechtsberatender Berufe im Steuerrecht"	2023	Prof. Staringer
Moldaschl	Katharina	"Die Finanzierung nationaler Systeme der sozialen Sicherheit im Spannungsfeld zwischen Steuerrecht und Sozialversicherungsrecht innerhalb der Europäischen Union"	2023	Prof. Rust
Knotzer	Christian	Article 12B UN Model Convention 2021: The Response of the UN to the Tax Challenges arising from the Digitalization of the Economy	2023	Prof. Kofler
Caziero	Martha	The Taxing Powers of the European Union: a Legal Analysis of the Levying of EU taxes	2023	Prof. Kofler

Nachname	Vorname	Titel	Jahr	Erstbetreuer
Capriles	Theo	The non-Harmful Tax Competition Principle as International Tax Law	2022	Prof. Lang
Pérez Jarpa	Cristóbal	Exit Taxation and Value Creation: A Conceptual Analysis. Issues and Solutions from an EU Law and Tax Treaty Perspective	2022	Prof. Pistone
Rosca	Ioana-Felicia	Countering double non-taxation and the use of hybrid financial instruments in the European Union	2022	Prof. Lang
Gil Reis Rodrigues	Ricardo A.	Legal and Moral Limits of International Tax Treaty Policy: Human Rights in the International Tax Regime	2022	Prof. Rust
Prasanna	Sayee	Transfer pricing implications of business restructurings arising from digitalisation of business models	2022	Prof. Lang
Zolles	Stephanie	Direct Taxation and the Principle of Territoriality: Reconsidering the CJEU's Comparability Analysis	2022	Prof. Lang
Dimitropoulou	Christina	Can a robot tax be justified from a legal perspective?	2022	Prof. Rust
Karolyi	Balázs	The Compatibility of Turnover Taxes with EU Law and WTO Law	2022	Prof. Pistone
Pollak	Christina	The Modernisation of the VAT system for Digital Platforms	2022	Prof. Spies
Streicher	Annika	VAT Dispute Resolution the Framework of European Law	2022	Prof. Spies
Screpante	Mirna	“Rethinking the Arm´s Length Principle in the Era of Value Creation. An Anti-Avoidance Approach to the Allocation of Profits on Intangibles Profit-Shifting Tax Planning Structures“	2022	Prof. Rust
Olowska	Marta	“Fighting VAT fraud with transaction based reporting of VAT invoice information using blockchain technology“	2022	Prof. Spies

Nachname	Vorname	Titel	Jahr	Erstbetreuer
Dziwiński	Karol Adam	"The DEMPE Concept and Intangibles - Definition, Practical Approach and Analysis in the Context of License Model"	2021	Prof. Kofler
Lazarov	Ivan	“Anti-Tax-Avoidance in Corporate Taxation under EU Law: The Internal Market Narrative”	2021	Prof. Pistone
Miladinovic	Alexandra	"Selectivity and the Arm's Length Principle in EU State Aid Law"	2021	Prof. Lang
Navisotschnigg	Florian	"Substance in International Tax Law: DEMPE-Approach, Substantial Activity Requirement and Beneficial Ownership"	2021	Prof. Lang
Migai	Clement	"Illicit Financial Flows and the Extractive Industries in Africa: a Focus on Transparency and Exchange of Information for Tax Purposes"	2021	Prof. Rust
Buriak	Svitlana	"International Taxation of Business Income in a Globalised and Digitalised Economy: Towards recognising new forms of carrying on business and residual profits"	2021	Prof. Pistone
Siller	Selina	"Outsourcing in der Umsatzsteuer - Ein europäischer und nationaler Lösungsansatz"	2021	Prof. Spies
Sales Parada	Marcio Henrique	Requirements for Efficient Mandatory Disclosure Roles on Aggressive Tax Planning	2021

Nachname	Vorname	Titel	Jahr	Erst-betreuer
Auer	Desiree	Mehrwertsteuer-betrugsbekämpfung in der EU – Reformvorschläge zur Verhinderung konzeptioneller Steuerausfälle	2020	Rust
Damberger	Robin	CO2-Steuern - eine rechtliche Einordnung möglicher Ausgestaltungsoptionen in Österreich	2020	Rust
Hörtenhuber	Benedikt	Betriebliche Altersvorsorge durch Pensionskassen im nationalen und internationalen Steuerrecht	2020	Rust
Peng	Claire (Xue)	Location-Specific Advantages: Modified Application of the Arm’s Length Principle in a Knowledge-Based Economy	2020	Storck
Ramharter	Lisa Maria	Eigene Anteile im Steuerrecht	2020	Staringer

Nachname	Vorname	Titel	Jahr	Erstbetreuer
Loukota	Walter	Gemeinschaftsrechtliche Grundfreiheiten und beschränkte Steuerpflicht	2005	Lang
Hofbauer	Ines	Das Prinzip der Meistbegünstigung im grenzüberschreitenden Ertragssteuerrecht	2005	Lang
Sutter	Franz Philipp	Das EG-Beihilfenverbot und sein Durchführungsverbot in Steuersachen	2004	Lang
Strasser	Christof	Die Auslegung von Quellenstaatsregelungen in Doppelbesteuerungsabkommen	2004	Lang
Scheuerle	Ulrich	Der Fremdvergleichsgrundsatz im Entwurf des österreichischen Außensteuergesetzes	2004	Lang
Woywode	Uwe	Die abkommensrechtliche Behandlung derivativer Finanzinstrumente	2003	Lang
Rabl	Claudia	Die Gemeinsamkeiten und Unterschiede von Artikel 7 und 14 OECD-Musterabkommen	2003	Lang
Züger	Mario	Schiedsverfahren für Doppelbesteuerungsabkommen	2001	Lang
Zehetner	Ulf	Kapitalertragsteuer bei steuerbefreiten Einkünften aus innerstaatlicher, abkommensrechtlicher und europarechtlicher Sicht	2001	Lang
Aigner	Dietmar Johannes	Die Behandlung von Kapitalanlagefonds im Recht der Doppelbesteuerungsabkommen	2000	Lang

Bisher betreute Dissertationen

Von den Professoren unseres Instituts betreute Dissertationen (ab 2000)

2024

2023

2022

2021

2020

2019

2018

2017

2016

2015-2011

2010-2006

2005-2000

Institut für Österreichisches und Internationales Steuerrecht

Name	Purpose	Lifetime	Provider
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hjSessionBenutzer_	Set when a user first lands on a page. Persists the Hotjar User ID which is unique to that site. Hotjar does not track users across different sites. Ensures data from subsequent visits to the same site are attributed to the same user ID.	1 year	Hotjar
_hjid	This is an old cookie which is not set anymore, but if a user has it unexpired in their browser. It will be reused and migrated to _hjSessionUser_{site_id}. Set when a user first lands on a page. Persists the Hotjar User ID which is unique to that site. Ensures data from subsequent visits to the same site are attributed to the same user ID.	1 year	Hotjar
_hjFirstSeen	Identifies a new users first session. Used by Recording filters to identify new user sessions.	30 minutes	Hotjar
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hjActiveViewportIds	Stores user active viewports IDs. Stores an expirationTimestamp that is used to validate active viewports on script initialization.	session	Hotjar
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Name	Purpose	Lifetime	Provider
test_cookie	Is set as a test to check whether the browser allows cookies to be set. Does not contain any identification features.	15 minute	Google
IDE	Contains a randomly generated user ID. Using this ID, Google can recognize the user across different websites across domains and display personalized advertising.	1 year	Google
_gcl_au	Contains a randomly generated user ID.	90 day	Google
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xs	Used to maintain a Facebook session. It works in combination with the c_user cookie to authenticate the user's identity on Facebook.	1 year	Facebook
fr	Used to serve advertisements and measure and improve their relevance.	90 day	Facebook
m_pixel_ratio	Performance cookie used by Facebook with Facebook pixels.	session	Facebook
wd	Used for analysis purposes. Technical parameters are logged (e.g. aspect ratio and dimensions of the screen) so that Facebook apps can be displayed correctly.	7 day	Facebook
dpr	Used for analysis purposes. Technical parameters are logged (e.g. aspect ratio and dimensions of the screen) so that Facebook apps can be displayed correctly.	7 day	Facebook
sb	Used to save browser details and Facebook account security information.	2 year	Facebook
dbln	Used to save browser details and Facebook account security information.	2 year	Facebook
spin	Cookie for advertising purposes and reporting on social campaigns.	session	Facebook
presence	Contains the "Chat" status of a logged in user.	1 month	Facebook
x-referer	Performance cookie that is used by Facebook in combination with Facebook pixels.	session	Facebook
cppo	Cookie for statistical purposes.	90 day	Facebook
datr	Identifies the browser for security and website integrity purposes, including account recovery and identification of potentially compromised accounts.	2 year	Facebook
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li_oatml	This cookie is used to identify LinkedIn members outside of LinkedIn for advertising and analysis purposes.	30 day	LinkedIn
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li_fat_id	This cookie is an indirect member identification that is used for conversion tracking, retargeting and analysis.	30 day	LinkedIn
li_sugr	This cookie is used to determine probabilistic matches of the identity of a user.	90 day	LinkedIn
U	This cookie identifies the user’s browser.	3 month	LinkedIn
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BizographicsOptOut	This cookie is used to determine the rejection status for tracking by third-party providers.	10 year	LinkedIn
lidc	This cookie makes it easier to select LinkedIn's data center.	24 hours	LinkedIn
aam_uuid	This cookie is used for ID synchronization with Adobe Audience Manager.	30 days	LinkedIn
AMCV_XXX_at_AdobeOrg	This cookie contains a unique identifier for the Adobe Experience Cloud.	180 days	LinkedIn
li_mc	This cookie is used as a temporary cache. It is used to have the user's consent information from the database available client side.	2 years	LinkedIn
lang	This cookie stores the language settings of a user. This ensures that the LinkedIn.com website appears in the language selected by the user.	session	LinkedIn
twll	This cookie is set when X is embedded on the page. X collects data that is mainly used for tracking and targeting.	4 year	X
secure_session	This cookie is set when X is embedded on the page. E.g. X's like or sharing functions.	14 year	X
guest_id	This cookie is set by X when a visitor shares content from the WU website on X.	2 year	X
personalization_id	This cookie is set by X to measure the performance of X advertising campaigns in a user's browsers and devices	2 year	X
remember_checked	This cookie is set by when X is embedded on the page. X collects data that is mainly used for tracking and targeting.	4 year	X
remember_checked_on	This cookie is set when X is embedded on the page. E.g. X's like or sharing functions.	4 year	X