Ansicht Campus WU

Publications

I. Journal Articles and Chapters in Edited Volumes

  • Permanent establishment as a threshold for source-based taxation. In: Special Features of the UN Model Convention, Anna Binder/ Viktoria Wöhrer (Eds). Vienna: Linde Verlag. 2019

  • Coverage of OECD Multilateral Instrument on India and Its Top 10 Tax Treaty Partners in Terms of Foreign Direct Investment, Vol. 46, No. 5, pp 434-449, Intertax

  • Budget 2018 – Alignment of Domestic Law with BEPS Action Plans, Vol. 24., No.2, Asia-Pacific Tax Bulletin (IBFD)

  • Conducting Value Chain Analysis under BEPS Action 10, pp 685, Tax Notes International

  • Case Notes- The Curious Case of Satyam Computer,Vol.25, No. 1, Asia-Pacific Tax Bulletin (IBFD)

  • Rao, Siddhesh. 2020. The Potential Use of AI, Blockchain & Data Analytics in Transfer Pricing. beck.digitax. 2 118.

  • Owens, Jeffrey, Ndubai, Joy Waruguru, Rao, Siddhesh. 2020. Chapter 10: Exchange and Collaboration with Tax Administrations. In: Enhancing Government Effectiveness and Transparency : The Fight Against Corruption, Hrsg. Bajpai,Rajni; Myers,C. Bernard. 267-287. Washington, D.C. World Bank Group.

  • Owens, Jeffrey, Ndubai, Joy Waruguru, Rao, Siddhesh. 2021. Bridging the Policy Gaps: A Tax Focused Guide to Investment Agreements for Tax and Investment Policymakers. Tax Notes International. 101 (10), 1295-1298.

  • Rao, Siddhesh. 2021. The Notion of „Tax“ Under the Credit Method , in Lang/Rust/Schuch/Staringer/Pistone (eds), Methods to Avoid Double Taxation, IBFD , forthcoming.

II. Policy Reports

  • Owens, Jeffrey, Ndubai, Joy Waruguru, Rao, Siddhesh with UNCTAD Division on Investment and Enterprise, International investment agreements and their implications for tax measures: what tax policymakers need to know: A guide based on UNCTAD’s Investment Policy Framework for Sustainable Development, 2021.

  • Owens, Jeffrey, Ndubai, Joy Waruguru, Rao, Siddhesh. 2020. Chapter 10: Exchange and Collaboration with Tax Administrations. World Bank Global Report 'Enhancing Government Effectiveness and Transparency.

III. Newspaper articles

  • Owens, Jeffrey, Rao, Siddhesh, Ndubai, Joy Waruguru. 2021. How to stick to treaties not tricks. The Economic Times, India, 24.03.21.

  • Owens, Jeffrey, Rao, Siddhesh, Ndubai, Joy Waruguru. 2021. Some vexing tax questions. The Economic Times, India, 21.06.21.

IV. Lectures

  • Rao, Siddhesh. 2020. Future of Taxation - lecture on Illicit financial flows. Online conference organised by Austrian Federal Ministry of Finance (BMF) / Joint Vienna Institute / International Monetary Fund / Österreichische Nationalbank In collaboration with Wirtschaftsuniversität Wien and Universität Wien, Vienna, 02.09.2020.

  • Rao, Siddhesh. 2020. Identifying the potential for the misuse of Client/Attorney Privilege and outlining the overall role for Inter-Agency Cooperation on the IFFs Agenda, Conference on tax transaparencz and corruption, Global tax policy center, WU, 09-10.11.2020.

  • Rao, Siddhesh. 2021 withStefano Castagna. Dispute Resolution procedure. Henkel Global Tax Campus, Vienna, 21.04.21.

  • Rao, Siddhesh. 2021 with Vera Hellebrandt. Distributive rules relevant for companies. CEE Vienna International Tax Law Summer School 2021 , Vienna, 13.07.21.

  • Rao, Siddhesh. 2021. The Role of Effective Legal and Administrative Systems in Strengthening Inter-Agency Cooperation to Combat IFFs and Client attorney privilege, Conference on tax transparency and corruption, Global tax policy center, WU, 14-15.07.2021.

V. Teaching

  • Introduction to Tax Treaty Law (1424) with Ashrita Prasad Kotha, Sergio Messina, Christina Dimitropoulou, Francois Barreau, Stefano Castagna, Shimeng Lan (Winter semester 2021-22)

  • International Tax Law (1632) with Ashrita Prasad Kotha, Sergio Messina, Christina Dimitropoulou, Francois Barreau, Stefano Castagna, Shimeng Lan (Winter semester 2021-22)

  • Introduction to Austrian Tax Law (5103) with Übelhoer K, Huisman E (Summer semester 2021)