Turnover Taxes in the Light of Treaty Law (2026)

The Institute for Austrian and International Tax Law in cooperation with the Doctoral Program in International Business Taxation organized the conference:

Turnover Taxes (including VAT/GST, Digital Service Taxes) in the Light of Treaty Law

It took place from July 2 - July 4, 2026, in Rust (Burgenland), Austria.

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 find the conference program and questionnaire below:

Program

Questionnaire

Gallery