Vorlesen

Vorträge

2017

Borne­mann, Tobias. 2017. Corpo­rate Tax Avoidance and IP Boxes. 110th Annual Confe­rence on Taxa­tion, National Tax Asso­cia­tion, Phil­adel­phia, Verei­nigte Staaten/USA, 09.11-11.11

Borne­mann, Tobias. 2017. Corpo­rate Tax Avoidance and IP Boxes. 3rd Illi­nois Tax Doctoral Consor­tium on Tax Rese­arch, Univer­sity of Urba­na-Cham­paign, Chicago, Verei­nigte Staaten/USA, 28.09.

Borne­mann, Tobias, Oßwald, Benjamin. 2017. Corpo­rate Tax Avoidance and IP Boxes. 79th Annual Meeting of the VHB, St. Gallen, Schweiz, 07.06.-09.06.​

Mittel­bach-­Hör­m­an­s­eder, Stéphanie, Petut­schnig, Matthias. 2017. Is there a Lock-In Effect on Real Estate Markets? VHB Jahres­ta­gung, St. Gallen, Schweiz, 07.06-09.06.

Petut­schnig, Matthias, Rünger, Silke. 2017. Economic Effects of the Intro­duc­tion of an Allo­wance for Equity Increases (AIE). Austrian Economic Asso­cia­tion - Annual Meeting, Linz, Öster­reich, 26.05.-27.05.

Mittel­bach-­Hör­m­an­s­eder, Stéphanie, Petut­schnig, Matthias. 2017. Is there a Lock-In Effect on Real Estate Markets. Austrian Economic Asso­cia­tion - Annual Meeting, Linz, Öster­reich, 26.05.-27.05.

Petut­schnig, Matthias, Rünger, Silke. 2017. Economic Effects of the Intro­duc­tion of an Allo­wance for Equity Increases (AIE). Euro­pean Accoun­ting Asso­cia­tion - Annual Congress, Valencia, Spanien, 10.05.-12.05.

Borne­mann, Tobias, Oßwald, Benjamin. 2017. Corpo­rate Tax Avoidance and IP Boxes. Annual Congress of the Euro­pean Accoun­ting Asso­cia­tion, Valencia, Spanien, 10.05.-12.05.

Mittel­bach-­Hör­m­an­s­eder, Stéphanie, Petut­schnig, Matthias. 2017. Is there a Lock-In Effect on Real Estate Markets? Annual Meeting of the EAA 2017, Valencia, Spanien, 10.05-12.05.

Eber­har­tinger, Eva. 2017.Hybride Finan­zie­rung aus Sicht des Emit­tenten im UGB Jahres­ab­schluss. Wiener Bilanz­rechts­tage 2017, Wien, Öster­reich, 21.04.-22.04.

Borne­mann, Tobias, Osswald, Benjamin. 2017. Corpo­rate Tax Avoidance and IP Boxes. ATA Midyear Meeting 2017, Phoenix, Verei­nigte Staaten/USA, 16.02.-18.02.

Amberger, Harald. 2017. Tax Risk and Divi­dend Payouts. ATA Midyear Meeting 2017, Phoenix, Verei­nigte Staaten/USA, 16.02.-18.02.

2016

Eber­har­tinger, Eva. 2016. Accoun­ting Harmo­ni­sa­tion in Europe – Mere Form without Substance? EuFin Confe­rence, Fribourg, Schweiz, 01.09.-02.09.

Petut­schnig, Matthias, Mittel­bach-­Hör­m­an­s­eder, Stéphanie. 2016. An empi­rical analysis of the intro­duc­tion of a real estate capital gains tax in Austria. Tax Rese­arch Network 25th Annual Confe­rence, London, Großbri­tan­nien, 01.09.-02.09.

Eber­har­tinger, Eva. 2016. Tax Rate Biases in Tax Plan­ning Deci­sions: Expe­ri­mental Evidence. AFAANZ Confe­rence (Accoun­ting and Finance Asso­cia­tion of Australia and New Zealand), Gold Coast, Austra­lien, 04.07.

Mittel­bach-­Hör­m­an­s­eder, Stéphanie, Petut­schnig, Matthias. 2016. An Empi­rical Analysis of the Intro­duc­tion of a Real Estate Capital Gains Tax in Austria . SASE Annual Confe­rence, Univer­sity of Cali­fornia, Berkeley, Verei­nigte Staaten/USA, 24.06-26.06.

Eber­har­tinger, Eva. 2016. The Dissen­ting Opinion of BRICS Prac­ti­tio­ners on the BEPS Agenda. Rese­arch Seminar, Univer­sity of Wellington, Neusee­land, 17.06.

Eber­har­tinger, Eva. 2016. The Current State of the BEPS Agenda – OECD and EU. 1.CAGTR Busi­ness Links Seminar , Wellington, Neusee­land, 15.06.

Eber­har­tinger, Eva. 2016. Tax Rate Biases in Tax Plan­ning Deci­sions: Expe­ri­mental Evidence. Craw­ford School of Public Policy Seminar, Austra­lian National Univer­sity, Tax and Transfer Policy Insti­tute, Canberra, Austra­lien, 24.05.

Aschauer, Ewald, Petut­schnig, Matthias. 2016. Ante­ce­dents of Inter­per­sonal Trust in Tax Audits. Euro­pean Accoun­ting Asso­cia­tion - 39th Annual Congress, Maas­tricht, Nieder­lande, 11.05.-13.05.

Petut­schnig, Matthias. 2016. AFRAC Update - Latente Steuern im UGB (gemeinsam mit W. Gedlicka). RECON 2016, Loipers­dorf, 12.05.

Eber­har­tinger, Eva. 2016. The Dissen­ting Opinion of BRICS Prac­ti­tio­ners on the BEPS Agenda. Jill McKinnon Seminar, Macquarie Univer­sity, Sydney, Austra­lien, 07.04.

Eber­har­tinger, Eva. 2016. The Dissen­ting Opinion of BRICS Prac­ti­tio­ners on the BEPS Agenda. 12th Inter­na­tional Confe­rence on Tax Admi­nis­tra­tion, Sydney, Austra­lien, 31.03.

Eber­har­tinger, Eva. 2016. Tax Rate Biases in Tax Plan­ning Deci­sions: Expe­ri­mental Evidence. Tax Rese­arch Seminar, Univer­sity of New South Wales, Sydney, Austra­lien, 23.03.

Eber­har­tinger, Eva. 2016. Tax Rate Biases in Tax Plan­ning Deci­sions: Expe­ri­mental Evidence. Accoun­ting Rese­arch Seminar, Univer­sity of Tech­no­logy, Sydney, Austra­lien, 07.03.

Amberger, Harald, Eber­har­tinger, Eva, Kasper, Matthias. 2016. Heuris­tics and tax plan­ning: Evidence from a labo­ra­tory expe­ri­ment. 22nd Journal of the American Taxa­tion Asso­cia­tion Confe­rence , ATA Midyer Meeting, Orlando, United States/USA, 26.02.-27.02.

Petut­schnig, Matthias, Aschauer, Ewald. 2016. Ante­ce­dents of Inter­per­sonal Trust in Tax Audits. ATA Midyear Meeting, Orlando, Verei­nigte Staaten/USA, 26.02-27.02.

Petut­schnig, Matthias, Mittel­bach-­Hör­m­an­s­eder, Stéphanie. 2016. An empi­rical analysis of the intro­duc­tion of a real estate capital gains tax in Austria. VHB-­Kom­mis­sion Steu­er­lehre - Früh­jahrs­ta­gung, Mann­heim, Deutsch­land, 19.02-20.02.

Amberger, Harald, Kohl­hase, Saskia. 2016. Does Inter­na­tional Taxa­tion affect multi­na­tio­nals’ orga­niza­t­ional form choices? Brown Bag Seminar, Univer­sity of Iowa, Iowa City, United States/USA, 29. 01.

2015

Eber­har­tinger, Eva. 2015. Podi­ums­dis­kus­sion zum Thema "Der Wirt­schafts­prüfer aus der Perspek­tive des Aufsichts­rates". IWP Fach­ta­gung 2015, Vösen­dorf bei Wien, Öster­reich, 16.10.

Amberger, Harald, Eber­har­tinger, Eva, Kasper, Matthias: Heuris­tics and tax plan­ning: Evidence from a labo­ra­tory expe­ri­ment. British Accoun­ting and Finance Asso­cia­tion, Doctoral Collo­quium, Edin­burgh, Großbri­tan­nien, 31.08.

Amberger, Harald, Eber­har­tinger, Eva, Kasper, Matthias: Heuris­tics and tax plan­ning: Evidence from a labo­ra­tory expe­ri­ment. Oxford Centre for Busi­ness Taxa­tion, Doctoral Meeting, Oxford, Großbri­tan­nien, 28.09-29.09.

Amberger, Harald, Eber­har­tinger, Eva, Kasper, Matthias: 2015. Tax Rate Based Heuris­tics and Tax Plan­ning Activi­ties: Evidence from a Labo­ra­tory Expe­ri­ment. 5th Work­shop on Current Rese­arch in Taxa­tion, Prag, Tsche­chi­sche Repu­blik, 01.07.-02.07. 

Amberger, Harald: 2015. The role of tax rate based deci­sion heuris­tics in tax-­plan­ning through intra-group finan­cing. 2nd Doctoral Rese­arch Seminar, Vienna, Öster­reich, 16.04-17.04.

Petut­schnig, Matthias, Eber­har­tinger, Eva:Is tax Admi­nis­tra­tion always right? A critical analysis of views in BEPS. 24th Annual Tax Rese­arch Network Confe­rence Hull, GB, 09.09.-10.09.2015.

Petut­schnig, Matthias, Eber­har­tinger, Eva: Is tax Admi­nis­tra­tion always right? A critical analysis of views in BEPS. 5. EIAS­M-Work­shop on Current Rese­arch in Taxa­tion, Prag, Tsche­chien, 01.07.-02.07.2015.

Petut­schnig, Matthias:Future Orien­ta­tion and Taxes: Evidence from Big Data. 38. Annual Congress Euro­pean Accoun­ting Asso­cia­tion, Glasgow, GB, 28.04.-30.04.2015.

Petut­schnig, Matthias, Eber­har­tinger,Eva: Is Tax Admi­nis­tra­tion always right? A critical analysis of views on BEPS. 3. Annual TARC Work­shop, Exeter, GB, 20.04.-21.04.2015.

Petut­schnig, Matthias, Aschauer, Ewald: The Effect of Inter­per­sonal Trust on Tax Aggres­siveness - Evidence from Tax Audits. 3rd Annual TARC Work­shop, Exeter, GB, 20.04.-21.04.2015.

2014

Eber­har­tinger, Eva, Petut­schnig, Matthias: 2014. CCCTB - The Employ­ment Factor Game. American Accoun­ting Asso­cia­tion - Annual Meeting, Atlanta, Verei­nigte Staaten/USA, 02.08.-06.08.

Eber­har­tinger, Eva, Petut­schnig, Matthias:  CCCTB - The Employ­ment Factor Game. Society for the Advan­ce­ment of Soci­o-E­co­no­mics - 26th Annual Confe­rence, Chicago, Verei­nigte Staaten/USA, 10.07.-12.07.

Eber­har­tinger, Eva, Petut­schnig, Matthias: CCCTB - The Employ­ment Factor Game. 76. Wissen­schaft­liche Jahres­ta­gung des Verbandes der Hoch­schul­lehrer für Betriebs­wirt­schaft, Leipzig, Deutsch­land, 11.06.-13.06.

Eber­har­tinger, Eva, Lee, Soojin: The Rele­vance of Tax Infor­ma­tion in Other Compre­hen­sive Income. Annual Confe­rence of the CAAA 2014, Edmonton, Kanada, 30.5.

Eber­har­tinger, Eva, Lee, Soojin: The Rele­vance of Tax Infor­ma­tion in Other Compre­hen­sive Income. Annual Congress of the EAA, Tallinn, Estland, 22.5.

Eber­har­tinger, Eva, Petut­schnig, Matthias: CCCTB - The Employ­ment Factor Game. Euro­pean Accoun­ting Asso­cia­tion - 37th Annual Congress, Tallinn, Estland, 21.05.-23.05.

Eber­har­tinger, Eva: AFRAC Update. RECON 2014, Loipers­dorf, 08.05.

Eber­har­tinger, Eva: Why don´t they mini­mize their tax? An expe­ri­mental approach to comple­xity and uncer­tainty. HEC Montréal, Montréal, Kanada, 1.5.

Petut­schnig, Matthias: Inter­na­tio­nale Aspekte des Abga­ben­än­d­e­rungs­ge­setzes 2014 (AbgÄG 2014). TPA Horwath Busi­ness Break­fast, Wien, 03.04.

Eber­har­tinger, Eva, Petut­schnig, Matthias: CCCTB - The Employ­ment Factor Game. Second Annual TARC Work­shop, Exeter, Großbri­tan­nien, 10.03.-11.03.

Petut­schnig, Matthias:  Big Data, Future Orien­ta­tion and Taxes. American Taxa­tion Asso­cia­tion (ATA) - Midyear Meeting, San Antonio, TX, USA, 21.02.-22.02.

Eber­har­tinger, Eva, Petut­schnig, Matthias: CCCTB - The Employ­ment Factor Game. American Taxa­tion Asso­cia­tion (ATA) - Midyear Meeting, San Antonio, TX, USA, 21.02.-22.02.

Eber­har­tinger, Eva: Die versäumte Steu­er­re­form. Rechts­pan­orama an der WU, Podi­ums­dis­kus­sion, Wien, 20.01.


2013

Eber­har­tinger, Eva: Bilan­zie­rung und Bewer­tung verlust­tra­gender Finanz­in­stru­mente. AFRAC 2013, Wien, 28.11.

Eber­har­tinger, Eva, Fellner, Gerlinde: Why don't they mini­mize their tax? An expe­ri­mental approach to cross border hybrid finance. Expe­ri­men­telle Steu­er­for­schung, Pader­born, Deutsch­land, 10.10.-11.10.

Petut­schnig, Matthias: CCCTB - The Employ­ment Factor Game. Öster­rei­chi­scher Steu­er­leh­retag, Hall/Tirol, Öster­reich, 16.09.-17.09.

Petut­schnig, Matthias: Common Conso­li­dated Corpo­rate Tax Base: Descrip­tive Analysis of the Appor­ti­onment Factors. American Accoun­ting Asso­cia­tion - Annual Meeting, Anaheim (CA), Verei­nigte Staaten/USA, 03.08-07.08.

Petut­schnig, Matthias: Common Conso­li­dated Corpo­rate Tax Base: Analysis of the Appor­ti­onment Factors. EAA Annual Congress, Paris, Frank­reich, 06.05.-08.05.

Eber­har­tinger, Eva: WU Execu­tive Academy Kamin­ge­spräch zu Modul "Rech­nungs­le­gung und Abschluss­prü­fung für Aufsichts­räte". Programm für Aufsichts­räte - Gover­nance Excel­lence, Wien, 15.04.