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WU International Taxation Research Paper Series

The WU Inter­na­tional Taxa­tion Rese­arch Paper Series includes work in progress, published papers, and abstracts from a monodi­sci­pli­nary, multi­di­sci­pli­nary and inter­di­sci­pli­nary perspec­tive. The disci­plines involved include those with a strong connec­tion to inter­na­tional busi­ness taxa­tion, in parti­cular accoun­ting, law, public finance, and psycho­logy, but also history, manage­ment, or poli­tical science. The Rese­arch Paper Series is supported by a strong team of junior and senior rese­ar­chers, mostly from WU Vienna Univer­sity of Busi­ness and Econo­mics and from its Doctoral Program in Inter­na­tional Busi­ness Taxa­tion.

Mosquera Valder­rama, Irma Johanna and Mazz, Addy and Schoueri, Luis Eduardo and Quiñones, Natalia and Roele­veld, Jennifer and Pistone, Pasquale and Zimmer, Frederik. The Rule of Law and the Effec­tive Protec­tion of Taxpayers’ Rights in Deve­lo­ping Coun­tries (August 31, 2017). WU Inter­na­tional Taxa­tion Rese­arch Paper Series No. 2017-10. Avail­able at SSRN: https://ssrn.com/abstract=3034360

Petut­schnig, Matthias and Rünger, Silke. The Effects of a Tax Allo­wance for Growth and Invest­ment – Empi­rical Evidence from a Firm-­Level Analysis (August 22, 2017). WU Inter­na­tional Taxa­tion Rese­arch Paper Series No. 2017-09. Avail­able at SSRN: https://ssrn.com/abstract=3024190

Haak, Marcel and Reineke, Rebecca and Weis­kirch­ner-­Merten, Katrin and Wielen­berg, Stefan. One Set or Two Sets of Books: The Impact of a Stra­tegic Tax Auditor (July 1, 2017). WU Inter­na­tional Taxa­tion Rese­arch Paper Series No. 2017-08. Avail­able at SSRN: https://ssrn.com/abstract=3012231

Petkova, Kunka and Weichen­rieder, Alfons J. Price and Quan­tity Effects of the German Real Estate Transfer Tax (June 15, 2017). WU Inter­na­tional Taxa­tion Rese­arch Paper Series No. 2017-07. Avail­able at SSRN: https://ssrn.com/abstract=2988888

Petut­schnig, Matthias. Regu­la­tory Compen­sa­tion Limits and Busi­ness Perfor­mance – Evidence from the National Foot­ball League (May 2017). WU Inter­na­tional Taxa­tion Rese­arch Paper Series No. 2017-06. Avail­able at SSRN: https://ssrn.com/abstract=2972655

Mendoza, Juan P. and Wiel­houwer, J. and Kirchler, Erich. The Back­firing Effect of Auditing on Tax Comp­li­ance (April 18, 2017). WU Inter­na­tional Taxa­tion Rese­arch Paper Series No. 2017-05. Avail­able at SSRN: https://ssrn.com/abstract=2954670

Amberger, Harald. Tax Uncer­tainty and Divi­dend Payouts (March 27, 2017). WU Inter­na­tional Taxa­tion Rese­arch Paper Series No. 2017-04. Avail­able at SSRN: https://ssrn.com/abstract=2945877

Kuzni­acki, Blazej and Turina, Ales­sandro and Dubut, Thomas and Mazz, Addy and Quiñones, Natalia and Schoueri, Luis Eduardo and West, Craig and Pistone, Pasquale and Zimmer, Frederik. Preven­ting Tax Arbi­trage via Hybrid Mismatches: BEPS Action 2 and Deve­lo­ping Coun­tries (February 27, 2017). WU Inter­na­tional Taxa­tion Rese­arch Paper Series No. 2017-03. Avail­able at SSRN: https://ssrn.com/abstract=2941617

Amberger, Harald and Kohl­hase, Saskia. Inter­na­tional Taxa­tion and the Role of Orga­niza­t­ional Form Choices for Group Struc­tures Multi­na­tio­nals (March 8, 2017). WU Inter­na­tional Taxa­tion Rese­arch Paper Series No. 2017-02. Avail­able at SSRN: https://ssrn.com/abstract=2929347

Bala­bushko, Oleksii and Beer, Sebas­tian and Loeprick, Jan and Vallada, Felipe Pinto. The Direct and Indi­rect Costs of Tax Treaty Policy – Evidence from Ukraine (February 22, 2017). WU Inter­na­tional Taxa­tion Rese­arch Paper Series No. 2017-01. Avail­able at SSRN: https://ssrn.com/abstract=2922156 or http://dx.doi.org/10.2139/ssrn.2922156

Schwab, Thomas and Todten­haupt, Maxi­mi­lian. Spill­over from the Haven: Cros­s-Border Exter­na­li­ties of Patent Box Regimes Within Multi­na­tional Firms (October 31, 2016). WU Inter­na­tional Taxa­tion Rese­arch Paper Series No. 2016-07. Avail­able at SSRN: https://ssrn.com/abstract=2864304 or http://dx.doi.org/10.2139/ssrn.2864304

Kohl­hase, Saskia and Pierk, Jochen. Why do U.S. Foreign Subsi­dia­ries Pay too much Tax? - The Effect of a World­wide Tax System on Tax Avoidance of Foreign Subsi­dia­ries (May 18, 2017). WU Inter­na­tional Taxa­tion Rese­arch Paper Series No. 2016-6. Avail­able at SSRN: https://ssrn.com/abstract=2815112 or http://dx.doi.org/10.2139/ssrn.2815112

Niemann, Rainer and Sure­th-S­loane, Caren. Does Capital Tax Uncer­tainty Delay Irre­ver­sible Risky Invest­ment? (August 18, 2016). WU Inter­na­tional Taxa­tion Rese­arch Paper Series No. 2016-05. Avail­able at SSRN: http://ssrn.com/abstract=2826022 or http://dx.doi.org/10.2139/ssrn.2826022

Kasper, Matthias. How do Insti­tu­tional, Social, and Indi­vi­dual Factors Shape Tax Comp­li­ance Beha­vior? Evidence from 14 Eastern Euro­pean Coun­tries (August 18, 2016). WU Inter­na­tional Taxa­tion Rese­arch Paper Series No. 2016-04. Avail­able at SSRN: http://ssrn.com/abstract=2825994 or http://dx.doi.org/10.2139/ssrn.2825994

Kohl­hase, Saskia. Accu­mu­la­tion of Tax-­Loss Carry­for­wards: The Role of Book-Tax Non-­Con­for­mity (June 13, 2016). WU Inter­na­tional Taxa­tion Rese­arch Paper Series No. 2016-03. Avail­able at SSRN: http://ssrn.com/abstract=2794992

Pierk, Jochen. Are Private Firms Really More Tax Aggres­sive than Public Firms? (April 4, 2016). WU Inter­na­tional Taxa­tion Rese­arch Paper Series No. 2016-02. Avail­able at SSRN: http://ssrn.com/abstract=2758756 or http://dx.doi.org/10.2139/ssrn.2758756

Harald Amberger, Eva Eber­har­tinger, Matthias Kasper. Tax Rate Biases in Tax Plan­ning Deci­sions: Expe­ri­mental Evidence (2016) WU Inter­na­tional Taxa­tion Rese­arch Paper Series No. 2016-01. Avail­able at SSRN: http://papers.ssrn.com/sol3/papers.cfm?abstrac­t_id=2727680

Regina Ortmann, Erich Pummerer. Formula Appor­ti­onment or Sepa­rate Accoun­ting? Tax-In­duced Distor­tions of Multi­na­tio­nals' Loca­tional Invest­ment Deci­sions (2015). WU Inter­na­tional Taxa­tion Rese­arch Paper Series No. 2015-28. Avail­able at SSRN: http://ssrn.com/abstract=2688090 or http://dx.doi.org/10.2139/ssrn.2688090

Eva Eber­har­tinger, Matthias Petut­schnig. Prac­ticing Experts’ Views on BEPS: A Critical Analysis (2015) WU Inter­na­tional Taxa­tion Rese­arch Paper Series No. 2015-27. Avail­able at SSRN: http://ssrn.com/abstract=2683552

Katha­rina Gangl, Erich Kirchler, Chris­tian Lorenz, Benno Torgler. Wealthy Tax Non-­Fi­lers in a Deve­lo­ping Nation: The Roles of Taxpayer Know­ledge, Perceived Corrup­tion and Service Orien­ta­tion in Pakistan (2015) WU Inter­na­tional Taxa­tion Rese­arch Paper Series No. 2015-26. Avail­able at SSRN: http://ssrn.com/abstract=2683548

Julia Braun, Martin Zagler. Tax Infor­ma­tion Exch­ange with Deve­lo­ping Coun­tries and Tax Havens (September 2015) WU Inter­na­tional Taxa­tion Rese­arch Paper Series No. 2015-25. Avail­able at SSRN: http://ssrn.com/abstract=2683551

Rainer Niemann, Caren Sure­th-S­loane. Invest­ment Effects of Wealth Taxes Under Uncer­tainty and Irre­ver­si­bi­lity (2015) WU Inter­na­tional Taxa­tion Rese­arch Paper Series No. 2015-24. Avail­able at SSRN: http://ssrn.com/abstract=2685104

Alfons J. Weichen­rieder, Fangying Xu. Are Tax Havens Good? Impli­ca­tions of the Crack­down on Secrecy (July 2015)WU Inter­na­tional Taxa­tion Rese­arch Paper Series No. 2015-22. Avail­able at SSRN: http://ssrn.com/abstract=2661454

John Prebble. Kelsen, the Prin­ciple of Exclu­sion of Contra­dic­tions, and General Anti-A­vo­idance Rules in Tax Law (August 2015). WU Inter­na­tional Taxa­tion Rese­arch Paper Series No. 2015-23. Avail­able at SSRN: http://ssrn.com/abstract=2645423

Eber­har­tinger, Eva and Formosa, Carmel Said. Finan­cial Tran­sac­tion Tax and Invest­ment Funds: An Analysis of Key Factors and Their Impact on Perfor­mance (2015). WU Inter­na­tional Taxa­tion Rese­arch Paper Series No. 2015 - 20. Avail­able at SSRN: http://ssrn.com/abstract=2613880

Beer, Sebas­tian. Produc­tive and Unpro­duc­tive Reac­tions of MNEs to Inter­na­tional Tax Diffe­ren­tials (May 2015). WU Inter­na­tional Taxa­tion Rese­arch Paper Series No. 2015 - 19. Avail­able at SSRN: http://ssrn.com/abstract=2610616

Beer, Sebas­tian and Loeprick, Jan. Taxing Income in the Oil and Gas Sector - Chal­lenges of Inter­na­tional and Domestic Profit Shif­ting (May 2015). WU Inter­na­tional Taxa­tion Rese­arch Paper Series No. 2015 - 18. Avail­able at SSRN: http://ssrn.com/abstract=2610558

Formosa, Carmel Said
. The Impact of Finan­cial Tran­sac­tion Tax on Compa­nies - A Discus­sion (2015). WU Inter­na­tional Taxa­tion Rese­arch Paper Series No. 2015 - 17. Avail­able at SSRN: http://ssrn.com/abstract=2610590

Lee, Soojin. News Media Coverage of Corpo­rate Tax Avoidance and Corpo­rate Tax Reporting (2015). WU Inter­na­tional Taxa­tion Rese­arch Paper Series No. 2015-16. Avail­able at SSRN: http://ssrn.com/abstract=2603344

Hongler, Peter and Pistone, Pasquale.
Blue­prints for a New PE Nexus to Tax Busi­ness Income in the Era of the Digital Economy (January 20, 2015). WU Inter­na­tional Taxa­tion Rese­arch Paper Series No. 2015 - 15. Avail­able at SSRN: http://ssrn.com/abstract=2591829

Brauner, Yariv and Baez Moreno, Andres. With­hol­ding Taxes in the Service of BEPS Action 1: Address the Tax Chal­lenges of the Digital Economy (February 2, 2015). WU Inter­na­tional Taxa­tion Rese­arch Paper Series No. 2015 - 14. Avail­able at SSRN: http://ssrn.com/abstract=2591830

Loeprick, Jan. Indi­rect Access to Intel­lec­tual Property Regimes - Effects on Austrian and German Affi­liates (March 1, 2015). WU Inter­na­tional Taxa­tion Rese­arch Paper Series No. 2015 - 13. Avail­able at SSRN: http://ssrn.com/abstract=2589067

Sanz Gomez, Rafael. The OECD's Nexus Approach to IP Boxes: A Euro­pean Union Law Perspec­tive (2015). WU Inter­na­tional Taxa­tion Rese­arch Paper Series No. 2015 - 12 . Avail­able at SSRN: http://ssrn.com/abstract=2589065

Braun, Julia and Weichen­rieder, Alfons J.. Does Exch­ange of Infor­ma­tion between Tax Autho­ri­ties Influ­ence Multi­na­tio­nals’ Use of Tax Havens? (2015). WU Inter­na­tional Taxa­tion Rese­arch Paper Series No. 2015 - 11. Avail­able at SSRN: http://ssrn.com/abstract=2569624

Ortmann, Regina. Uncer­tainty in Weighting Formu­lary Appor­ti­onment Factors and its Impact on After-Tax Income of Multi­na­tional Groups (2015). WU Inter­na­tional Taxa­tion Rese­arch Paper Series No. 2015 - 10. Avail­able at SSRN: http://ssrn.com/abstract=2521386

Alber­ternst, Stephan and Sureth, Caren. The Effect of Taxes on Corpo­rate Finan­cing Deci­sions – Evidence from the German Inte­rest Barrier (2015). WU Inter­na­tional Taxa­tion Rese­arch Paper Series No. 2015 - 09. Avail­able at SSRN: http://ssrn.com/abstract=2563572

Petut­schnig, Matthias. Future Orien­ta­tion and Taxes: Evidence from Big Data (2015). WU Inter­na­tional Taxa­tion Rese­arch Paper Series No. 2015 - 08. Avail­able at SSRN: http://ssrn.com/abstract=2563548

Suzuki, Yuya. Prin­ciple or Clause of 'Saving' in Tax Conven­tions: Intro­duc­tion and Analysis of One Japa­nese Case (2015). WU Inter­na­tional Taxa­tion Rese­arch Paper Series No. 2015 - 07. Avail­able at SSRN: http://ssrn.com/abstract=2563534

Hege­mann, Annika, Kunoth, Angela, Rupp, Kris­tina, Sure­th-S­loane, Caren. Hold or sell? How capital gains taxa­tion affects holding deci­sions (2015). WU Inter­na­tional Taxa­tion Rese­arch Paper Series No. 2015 - 06. Avail­able at SSRN: http://ssrn.com/abstract=2563524

Pirlot, Alice. Envi­ron­mental vs. Tradi­tional Border Tax Adjust­ments: Comba­ting Global Envi­ron­mental Chal­lenges Through Tax Law. WU Inter­na­tional Taxa­tion Rese­arch Paper Series No. 2015-05. Avail­able at SSRN: http://ssrn.com/abstract=2560890

Soares, Claudia Dias. Discus­sing Measures to Address the Risk of Carbon Leakage in EU Climate Change Policy: Coor­di­na­ting Taxa­tion, Emis­sion Trading and State Aid. WU Inter­na­tional Taxa­tion Rese­arch Paper Series No. 2015-04. Avail­able at SSRN: http://ssrn.com/abstract=2560848

Pitrone, Fede­rica. Would Envi­ron­mental Taxes by Any Other Name Smell Sweet?. WU Inter­na­tional Taxa­tion Rese­arch Paper Series No. 2015-03. Avail­able at SSRN: http://ssrn.com/abstract=2560789

Gil Garcia, Eliz­a­beth. Mismatches in the Concept of Envi­ron­mental Taxes. WU Inter­na­tional Taxa­tion Rese­arch Paper Series No. 2015-02. Avail­able at SSRN: http://ssrn.com/abstract=2560767

Barreiro Carril, María Cruz. Spanish Tax Credit for Invest­ments in Envi­ron­mental Protec­tion: An Example of a Tax Incen­tive Compa­tible with EU Rules on State Aid. WU Inter­na­tional Taxa­tion Rese­arch Paper Series No. 2015-01. Avail­able at SSRN: http://ssrn.com/abstract=2560431

Weichen­rieder, Alfons J. and Hebous, Shafik. What Do We Know About the Tax Plan­ning of German‐Based Multi­na­tional Firms? (Oktober 2014). WU Inter­na­tional Taxa­tion Rese­arch Paper Series No. 2014 - 15. Avail­able at SSRN: http://ssrn.com/abstract=2521387 or http://dx.doi.org/10.2139/ssrn.2521387

Braun, Julia and Fuentes, Daniel. A Legal and Economic Analysis of Austria's Double Tax Treaty Network with Deve­lo­ping Coun­tries (August 31, 2014). WU Inter­na­tional Taxa­tion Rese­arch Paper Series No. 2014 - 13. Avail­able at SSRN: http://ssrn.com/abstract=2516308 or http://dx.doi.org/10.2139/ssrn.2516308

Beer, Sebas­tian and Kasper, Matthias. Who Bene­fits from Zero-­Ra­tings? A Brief Note on the South African VAT System (2014). WU Inter­na­tional Taxa­tion Rese­arch Paper Series No. 2014 - 12. Avail­able at SSRN: http://ssrn.com/abstract=2500829http://ssrn.com/abstract=2476243

Saurabh Jain, John Prebble and Kris­tina Bunting. Conduit compa­nies, bene­fi­cial ownership, and the test of substan­tive busi­ness activity in claims for relief under double tax trea­ties (2013). 11 eJournal of Tax Rese­arch 386; WU Inter­na­tional Taxa­tion Rese­arch Paper Series No. 2014 - 11. Avail­able at SSRN: http://ssrn.com/abstract=2476243

Bruhn, Miriam and Loeprick, Jan. Small Busi­ness Tax Policy, Infor­ma­lity, and Tax Evasion - Evidence from Georgia (2014). WU Inter­na­tional Taxa­tion Rese­arch Paper Series No. 2014 - 10. Avail­able at SSRN: http://ssrn.com/abstract=2500783

Lang, Michael. BEPS Action 6: Intro­du­cing an Antia­buse Rule in Tax Trea­ties (May 19, 2014). WU Inter­na­tional Taxa­tion Rese­arch Paper Series No. 2014 - 09; Tax Notes Inter­na­tional, Vol. 74, No. 7, 2014. Avail­able at SSRN: http://ssrn.com/abstract=2500827http://ssrn.com/abstract=2500827

Ortmann, Regina and Sureth, Caren. Can the CCCTB Alle­viate Tax Discri­mi­na­tion Against Loss-­Ma­king Euro­pean Multi­na­tional Groups? (2014). WU Inter­na­tional Taxa­tion Rese­arch Paper Series No. 2014 - 08. Avail­able at SSRN: http://ssrn.com/abstract=2442820

Eber­har­tinger, Eva and Lee, Soojin. The Rele­vance of Tax Infor­ma­tion in Other Compre­hen­sive Income (2014). WU Inter­na­tional Taxa­tion Rese­arch Paper Series No. 2014 - 07. Avail­able at SSRN: http://ssrn.com/abstract=2442817

Diller, Markus and Korte­busch, Pia and Schneider, Georg Thomas and Sureth, Caren. Boon or Bane? Advance Tax Rulings as a Measure to Miti­gate Tax Uncer­tainty and Foster Invest­ment. WU Inter­na­tional Taxa­tion Rese­arch Paper Series No. 2014 - 06. Avail­able at SSRN: http://ssrn.com/abstract=2442749

Fahr, Rene and Janssen, Elmar and Sureth, Caren. Can Tax Rate Increases Foster Invest­ment Under Entry and Exit Flexi­bi­lity? - Insights from an Economic Expe­ri­ment (2014). WU Inter­na­tional Taxa­tion Rese­arch Paper Series No. 2014 - 05. Avail­able at SSRN: http://ssrn.com/abstract=2442721

Freck­nall‐Hughes, Jane: Rese­arch Methods in Taxa­tion History (2014). WU Inter­na­tional Taxa­tion Rese­arch Paper Series No. 2014 - 04. Avail­able at SSRN: http://ssrn.com/abstract=2398436

http://ssrn.com/abstract=2398436Lang, Michael and Owens, Jeffrey P.: The Role of Tax Trea­ties in Faci­li­ta­ting Deve­lop­ment and Protec­ting the Tax Base (2014). WU Inter­na­tional Taxa­tion Rese­arch Paper Series No. 2014 - 03. Avail­able at SSRN: http://ssrn.com/abstract=2398438

Ruf, Martin and Weichen­rieder, Alfons J.: CFC Legis­la­tion, Passive Assets and the Impact of the ECJ's Cadbu­ry-­Schweppes Deci­sion (November 20, 2013). WU Inter­na­tional Taxa­tion Rese­arch Paper Series No. 2014 - 02. Avail­able at SSRN: http://ssrn.com/abstract=2398309

Eber­har­tinger, Eva and Petut­schnig, Matthias: CCCTB - The Employ­ment Factor Game (2014). WU Inter­na­tional Taxa­tion Rese­arch Paper Series No. 2014 - 01. Avail­able at SSRN: http://ssrn.com/abstract=2397283

Saus­gruber, Rupert and Tyran, Jean-Ro­bert: Discri­mi­na­tory Taxes are Unpo­pular - Even When They are Effi­cient and Distri­bu­tio­nally Fair (November 2013). WU Inter­na­tional Taxa­tion Rese­arch Paper Series No. 2013 - 08. Avail­able at SSRN: http://ssrn.com/abstract=2362382

Kasper, Matthias and Kogler, Chris­toph and Kirchler, Erich: Tax Policy and the News: An Empi­rical Analysis of Taxpayers' Percep­tions of Taxre­lated Media Coverage and its Impact on Tax Comp­li­ance (November 2013). WU Inter­na­tional Taxa­tion Rese­arch Paper Series No. 2013 - 07. Avail­able at SSRN: http://ssrn.com/abstract=2357976

Lang, Michael: Limi­ta­tion of Temporal Effects of CJEU Judgments - Mission Impos­sible for Govern­ments of EU Member States (November 2013). WU Inter­na­tional Taxa­tion Rese­arch Paper Series No. 2013 - 06. Avail­able at SSRN: http://ssrn.com/abstract=2357946

Kogler, Chris­toph, Muehl­ba­cher, Stephan and Kirchler, Erich: Trust, Power, and Tax Comp­li­ance: Testing the 'Slip­pery Slope Frame­work' Among Self-Em­ployed Taxpayers (July 17, 2013). WU Inter­na­tional Taxa­tion Rese­arch Paper Series No. 2013 - 05. Avail­able at SSRN: http://ssrn.com/abstract=2294886

Muehl­ba­cher, Stephan and Kirchler, Erich: Mental Accoun­ting of Self-Em­ployed Taxpayers: On the Mental Segre­ga­tion of the Net Income and the Tax Due (July 17, 2013). WU Inter­na­tional Taxa­tion Rese­arch Paper Series No. 2013 - 04. Avail­able at SSRN: http://ssrn.com/abstract=2293848

Beer, Sebas­tian and Loeprick, Jan: Profit Shif­ting: Drivers and Poten­tial Coun­ter­mea­sures (May 29, 2013). WU Inter­na­tional Taxa­tion Rese­arch Paper Series No. 2013 - 03. Avail­able at SSRN: http://ssrn.com/abstract=2271539 or http://dx.doi.org/10.2139/ssrn.2271539

Gangl, Katha­rina, Muehl­ba­cher, Stephan, De Groot, Manon, Goslinga, Sjoerd, Hofmann, Eva B., Kogler, Chris­toph, Anto­nides, Gerrit and Kirchler, Erich: 'How Can I Help You?' Perceived Service Orien­ta­tion of Tax Autho­ri­ties and Tax Comp­li­ance (May 29, 2013). WU Inter­na­tional Taxa­tion Rese­arch Paper Series No. 2013 - 02. Avail­able at SSRN: http://ssrn.com/abstract=2271574 or http://dx.doi.org/10.2139/ssrn.2271574

Hofmann, Eva B., Gangl, Katha­rina, Kirchler, Erich and Stark, Jennife: Enhan­cing Tax Comp­li­ance Through Coer­cive and Legi­ti­mate Power of Autho­ri­ties (March 19, 2013). WU Inter­na­tional Taxa­tion Rese­arch Paper Series No. 2013 - 01. Avail­able at SSRN: http://ssrn.com/abstract=2235594 or http://dx.doi.org/10.2139/ssrn.2235594

Braun, Julia: The Discre­pancy between 'Ideal' and 'Real World' Inter­na­tional Tax Rules - What Drives Poli­ti­cians When Making the Rules? (October 25, 2012). WU Inter­na­tional Taxa­tion Rese­arch Paper Series No. 2012-10. Avail­able at SSRN: http://ssrn.com/abstract=2171782 or http://dx.doi.org/10.2139/ssrn.2171782

Lang, Michael: The Prin­ciple of Terri­to­ria­lity and its Imple­men­ta­tion In the Proposal for a Council Direc­tive On A Common Conso­li­dated Corpo­rate Tax Base (CCCTB). WU Inter­na­tional Taxa­tion Rese­arch Paper Series No. 2012-09. Avail­able at SSRN: http://ssrn.com/abstract=2174982 or http://dx.doi.org/10.2139/ssrn.2174982

Paolini, Dimitri, Pistone, Pasquale, Pulina, Giuseppe and Zagler, Martin: Tax Trea­ties and the Allo­ca­tion of Taxing Rights With Deve­lo­ping Coun­tries (April 14, 2011). WU Inter­na­tional Taxa­tion Rese­arch Paper Series No. 2012-08. Avail­able at SSRN: http://ssrn.com/abstract=2174976 or http://dx.doi.org/10.2139/ssrn.2174976

Zagler, Martin and Zanz­ot­tera, Cris­tiana: Corpo­rate Income Taxa­tion Uncer­tainty and Foreign Direct Invest­ment. WU Inter­na­tional Taxa­tion Rese­arch Paper Series No. 2012-07. Avail­able at SSRN: http://ssrn.com/abstract=2174928

Gangl, Katha­rina, Hofmann, Eva B. and Kirchler, Erich: Tax Autho­ri­ties' Inter­ac­tion with Taxpayers: Comp­li­ance by Power and Trust (March 16, 2012). WU Inter­na­tional Taxa­tion Rese­arch Paper Series No. 2012-06. Avail­able at SSRN: http://ssrn.com/abstract=2174917 or http://dx.doi.org/10.2139/ssrn.2174917

Eber­har­tinger, Eva, Fellner, Gerlinde: Why Don't they Mini­mize their Tax? An Expe­ri­mental Approach to Cross Border Hybrid Finance (2012). WU Inter­na­tional Taxa­tion Rese­arch Paper Series No. 2012-05. Avail­able at SSRN: http://ssrn.com/abstract=2177994

Petut­schnig, Matthias: Common Conso­li­dated Corpo­rate Tax Base: Effects of Formu­lary Appor­ti­onment on Corpo­rate Group Enti­ties (2012). WU Inter­na­tional Taxa­tion Rese­arch Paper Series No. 2012-04. Avail­able at SSRN: http://ssrn.com/abstract=2178004 or http://dx.doi.org/10.2139/ssrn.2178004

Göritzer, Andreas Florian: Thin Capi­ta­liza­tion Rule vs Inte­rest Barrier (December 1, 2010). WU Inter­na­tional Taxa­tion Rese­arch Paper Series No. 2012-03. Avail­able at SSRN:http://ssrn.com/abstract=2174905 or http://dx.doi.org/10.2139/ssrn.2174905

Pummerer, Erich and Steller, Marcel: Taxes, Limited Liabi­lity and Leverage (October 26, 2012). WU Inter­na­tional Taxa­tion Rese­arch Paper Series No. 2012-02. Avail­able at SSRN:http://ssrn.com/abstract=2167386

Eber­har­tinger, Eva, Pummerer, Erich and Göritzer, Andreas Florian: Cros­s-Border Intra-Group Hybrid Finance and Inter­na­tional Taxa­tion (July 6, 2010). WU Inter­na­tional Taxa­tion Rese­arch Paper Series No. 2012-01. Avail­able at SSRN: http://ssrn.com/abstract=2171635 orhttp://dx.doi.org/10.2139/ssrn.2171635