The Institute for Austrian and International Tax Law, WU is organizing the conference "Turnover Taxes (including VAT/GST, Digital Service Taxes) in the Light of Tax Treaty Law" in cooperation with the Doctoral Program for International Business Taxation.

Turnover-based taxes such as VAT/GST and digital service taxes have the potential to give rise to cross-border disputes such as double taxation. The conference aims to facilitate a comparative analysis of how such taxes are addressed under existing treaty frameworks, including double tax conventions based on the OECD/UN Model, bilateral or multilateral agreements that are specifically designed to regulate VAT/GST and other turnover-based taxes, as well as non-tax agreements, covering both substantive issues and procedural aspects such as exchange of information and non-discrimination.

Please read more on the scope of the conference in the program and questionnaire which are available for download below.

The conference will be held in the city of Rust (Austria) from July 2-4, 2026.

If you are interested in taking an active role in this conference and in preparing the national report for your country, we would kindly ask you to apply via the application button below.

The deadline for the submission of the online application is January 6, 2026. It must include a CV, publication list (or link to your academic website) and a brief explanation of your expertise on this topic (e.g. having published extensively, having worked in this area, being part of a related group or organisation).If you would like to submit a joint application for your national report, you can add co-authors in the form (with CV and publications list for each author). One application per joint report is sufficient.

The conference fee will be waived for up to three national reporters per country. Should no other funds be available to you, support for travel and/or accommodation expenses may be requested for one national reporter per country.  

The selection of national reporters will be made by the conference committee and all applicants will be notified by e-mail.

The deadline for the submission of the national report is May 12, 2026.

The conference will be preceded by a doctoral seminar on the conference topic and a welcome dinner on July 2, 2026. The working sessions will be held all day on July 3 - 4, 2026 and the conference will end on Saturday, July 4, 2026 after dinner.

If you have any questions, please contact Mr Matthias Bauer or Ms Sandra Kroneiser via taxlawconference@wu.ac.at.

Questionnaire

Program

APPLICATION FORM - NATIONAL REPORTER