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Publikationen

Philipp Scharizer, MSc (WU)

I. Artikel in Fachzeitschriften / Articles in journals

  • Steigende Tax Compliance durch die digitale Umsetzung der „Unshell“-Richtlinie (ATAD III-E) (with Robert Risse), Corporate Compliance Zeitschrift, 2023, forthcoming.

  • Minimum Holding Periods (Art 10(2) and 13(4) OECD MC) (with Josef Schuch), in Kofler/Lang/Pistone/Rust/Schuch/Spies/Staringer/Szudoczky (eds), Anti-Abuse-Rules and Tax Treaties, IBFD, forthcoming.

  • The Perspective of Developing Countries as an Impetus for Multilateral Cooperation, in Klokar/Moldaschl (eds), Multilateral Cooperation in Tax Law, Linde, forthcoming.