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.

  • Rao, Siddhesh. 2022 National Report India: Mobility of Work in India (with Shipra Padhi and Abhishek Padwalkar) in Kofler/Lang/Owens/Pistone/Rust/Schuch/Spies/Staringer (eds), Mobility of Work, IBFD, Forthcoming. 

  • Rao, Siddhesh. 2021 with Prof. Pasquale Pistone (WU) and Jürgen Romstorfer, LL.M. (WU). The relation between Art 16 OECD MC and the other distributive rules of the OECD and the UN Model Convention, in Lang/Rust/Schuch/Staringer/Pistone (eds), Priority Rules In Tax Treaties – The relation between the different distributive rules in the OECD and the UN Model Convention, IBFD , forthcoming.

  • Rao, Siddhesh, Padhi, Shipri, Padwalkar Abhishek. The Impact of Tax Treaties on International Mobility of Work in India, in Kofler/Lang/Owens/Pistone/Rust/Schuch/Spies/Staringer (eds), Mobility of Work, IBFD, forthcoming.

  • Rao, Siddhesh. Navigating the Grey Areas of Misuse of Client-Attorney Privilege in Tax Law, International and European Tax Review, forthcoming.

  • Julien, Rita, Owens, Jeffrey, Ndubai, Joy Waruguru, Rao, Siddhesh. Enhancing Inter-Agency Cooperation between Tax and Law Enforcement Agencies to Combat Tax Evasion, Corruption and Money Laundering, World Bank Group, forthcoming.

  • Siddhesh, Rao, Pistone, Pasquale, Romstorfer Jürgen. The Relation between Article 16 OECD MC and the Other Distributive Rules of the OECD and the UN Model Convention (with Pasquale Pistone, Jürgen Romstorfer), in Kofler/Lang/Pistone/Rust/Schuch/Spies/Staringer (eds), Priority Rules in Tax Treaties, IBFD, forthcoming.

  • Siddhesh Rao, Jean-Pierre Brun, Cabreira Gomez Ana, Julien Rita, Ndubai Joy Waguru, Yara Esquivel Soto Rita. Taxing Crime: A Whole-of-Government Approach to Fighting Corruption, Money Laundering, and Tax Crimes, Stolen Asset Recovery Initiative Series, World Bank and UNODC Initiative, World Bank Group, Washington D.C., 2022.

  • Owens, Jeffrey, Ndubai, Joy Waruguru, Rao, Siddhesh. Facts on Investor-State Arbitrations in 2021: with a Special Focus on Tax-Related ISDS Cases, IIA Issues Note, UNCTAD, Issue 1 – July 2022.

II. Policy Reports

  • Jeffrey Owens, Siddhesh Rao, Angelina Papulova, Joy W. Ndubai, Sudarshan Rangan, Iva Uljanić Skreblin, Svitlana Buriak, Martha Caziero and Maria Tambunan with UNCTAD’s IIA team , IIA Issue Note, Facts on investor–State arbitrations in 2021: With a special focus on tax-related ISDS cases, UNCTAD, Issue 1, July 2022.

  • 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. Speaker / Presentation in Conferences organized by International policy organizations

IV. Newspaper articles

  • Owens, Jeffrey, Rao, Siddhesh. 2022. Get tax ready for digital money. The Economic Times, India, 21.02.22.

  • 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.

V. 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. 2021withStefano Castagna. Dispute Resolution procedure. Henkel Global Tax Campus, Vienna, 21.04.21.

  • Rao, Siddhesh. 2021with 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.

  • Rao, Siddhesh. 2021with Prof. Dr. Robert Risse. GRI 207. Henkel Global Tax Campus, Vienna, 07.09.21.

  • Rao, Siddhesh. 2021. 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, 17.09.2021.

  • Rao, Siddhesh. 2022. “Capital gains and tax treaties” in The Practice of Double Tax Treaties in Case Studies, Course for tax practitioners organised by Akademie der Steuerberater und Wirtschaftsprüfer with Institute for Austrian and International Tax Law, Wirtschaftsuniversität Wien, Vienna, 17.03.22.

  • Rao, Siddhesh. 2022 with Marcelo Henrique Barbosa Moura, LL.M.  “Tax planning by means of non-discrimination clauses” in The Practice of Double Tax Treaties in Case Studies, Course for tax practitioners organised by Akademie der Steuerberater und Wirtschaftsprüfer with Institute for Austrian and International Tax Law, Wirtschaftsuniversität Wien, Vienna, 18.03.22.

  • Rao, Siddhesh. 2022 “RPA In Taxation and Accounting” in Seminar “Robotic Process Automation in Taxation and Accounting” organised by WU Tax Law Technology Center, Vienna, 28.03.22.

  • Rao, Siddhesh. 2022 “More RPA use cases in Taxation and Customs” in Seminar “Robotic Process Automation in Taxation and Accounting” organised by WU Tax Law Technology Center, Vienna, 29.03.22.

  • Rao, Siddhesh. 2022 with Vera Hellebrandt. Distributive rules relevant for companies. CEE Vienna International Tax Law Summer School 2022 , Vienna, 12.07.22.

  • Rao, Siddhesh. 2022. Future of Taxation - lecture on Inter-Agency Cooperation to Counter Illicit Financial Flows. 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, 15.09.2022.

  • Rao, Siddhesh. 2022 “SAF-T Principle and recent developments” in Seminar on “Tax Data Analytics and Compliance” organized by WU Tax Law Technology Center, Vienna, 26.09.22.

  • Rao, Siddhesh. 2022. Exchange of Information and Inter-Agency Cooperation in Combating Tax Crimes - lecture on The Role of Interagency Cooperation in the International Training Programs of the Belt and Road Tax Academy Nur-Sultan, Vienna, 29.09.2022.

  • Rao, Siddhesh. 2023. “Capital gains and tax treaties” in The Practice of Double Tax Treaties in Case Studies, Course for tax practitioners organised by Akademie der Steuerberater und Wirtschaftsprüfer with Institute for Austrian and International Tax Law, Wirtschaftsuniversität Wien, Vienna, 26.02.23.

  • Rao, Siddhesh. 2023. With Yasmin Lawson, Jurgen Romstorfer “Royalties; cross-border software planning; leasing transactions” in The Practice of Double Tax Treaties in Case Studies, Course for tax practitioners organised by Akademie der Steuerberater und Wirtschaftsprüfer with Institute for Austrian and International Tax Law, Wirtschaftsuniversität Wien, Vienna, 26.02.23.

  • Rao, Siddhesh. 2023 with Marcelo Henrique Barbosa Moura, LL.M.  “Tax planning by means of non-discrimination clauses” in The Practice of Double Tax Treaties in Case Studies, Course for tax practitioners organised by Akademie der Steuerberater und Wirtschaftsprüfer with Institute for Austrian and International Tax Law, Wirtschaftsuniversität Wien, Vienna, 27.02.23.

  • Rao, Siddhesh. 2023 teaching at Summer school on enhancing the capacity of civil society organisations in efforts to curb illict financial flows orgnaised by WU Global Tax Policy Center, Tax Justice Network Africa, the African Tax Institute, World Bank Group, United Nations Office on Drugs and Crime (UNODC), Oxfam, and EU (co-funded) , Pretoria, South Africa, February 21-23, 2023.

  • Rao, Siddhesh. 2023. Navigating Grey areas of Client Attorney privilege and its misuse, at Conference – Tax evasion in France, Europe amd Beyond organised by Université Jean Moulin (Lyon III) with European Law Institute, Lyon, France, 05.05.23.

  • Rao, Siddhesh. 2023. “Taxing Crime” with Jean Pierre Brun (World Bank), Yara Esquivel (World Bank) at the Knowledge Sharing Session organised by IBFD, Amsterdam, 12.04.23.

  • Rao, Siddhesh. 2023. With Jurgen Romstorfer “Recent case laws on the methods to avoid double taxation” in The Practice of Double Tax Treaties in Case Studies, Senior Level Course, Course for tax practitioners organised by Akademie der Steuerberater und Wirtschaftsprüfer with Institute for Austrian and International Tax Law, Wirtschaftsuniversität Wien, Vienna, 23.06.23.

    Rao, Siddhesh. 2023 with Vera Hellebrandt. Distributive rules relevant for companies. CEE Vienna International Tax Law Summer School 2023 , Vienna, 11.07.23.

VI. Teaching

  • Introduction to Tax Treaty Law, School of Law, Xiamen University Tax Summer School - Special Issues on Tax Treaty Law, Xiamen, China, 17.7.2023 / 21.07.2023

  • Art 6: Definition of immovable property, allocation of taxing rights, relation to other allocation rules; Art 13: Definition of alienation, alienation of immovable property, movable property, shares and other property, relation to other allocation rules; recent case law - The Scope of Tax Treaties, School of Law, Xiamen University Tax Summer School - Special Issues on Tax Treaty Law, Xiamen, China, 17.7.2023 / 21.07.2023

  • Mutual agreement procedure (MAP), arbitration - The Scope of Tax Treaties, School of Law, Xiamen University Tax Summer School - Special Issues on Tax Treaty Law, Xiamen, China, 17.7.2023 / 21.07.2023.

  • Associated companies (Art. 9 OECD Model Convention), OECD Transfer Pricing Guidelines, transfer pricing methods through examples, adjustments to intercompany pricing, secondary adjustments, documentation requirements - The Scope of Tax Treaties, School of Law, Xiamen University, Tax Summer School - Special Issues on Tax Treaty Law, Xiamen, China, 20.7.2022.

  • Case study of transfer pricing issues - The Scope of Tax Treaties, School of Law, Xiamen University, Tax Summer School - Special Issues on Tax Treaty Law, Xiamen, China, 21.7.2022.

  • Art 6: Definition of immovable property, allocation of taxing rights, relation to other allocation rules; Art 13: Definition of alienation, alienation of immovable property, movable property, shares and other property, relation to other allocation rules; recent case law - The Scope of Tax Treaties, School of Law, Xiamen University Tax Summer School - Special Issues on Tax Treaty Law, Xiamen, China, 21.7.2022.

  • Mutual agreement procedure (MAP), arbitration - The Scope of Tax Treaties, School of Law, Xiamen University Tax Summer School - Special Issues on Tax Treaty Law, Xiamen, China, 23.7.2022.

  • 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)

  • “Can (and should) Tax Law hinder bribery? The OECD Anti-bribery Convention” Bridging Course, WU Wien, Austria, 25.11.2019

  • “International taxation of Digital sports: challenges and opportunities” – Bridging Course, WU Wien, Austria, 20.04.2020

VII. Presentations in Academic Conferences

  • 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 transparency and corruption, Global tax policy center, WU, 03-06.07.2023.

  • IFA YIN and IFA WIN lecture, Presentation on Beneficial Ownership Transparency to prevent tax evasion and avoidance, Meiji University, Tokyo, Japan, 28.07.2023

  • Doctoral Poster Presentationat the 74th Congress of the International Fiscal Association, 4 - 8 September 2022, Berlin, Germany

  • The relation between Art 16 OECD MC and the other distributive rules of the OECD and the UN Model Convention, with Prof. Pasquale Pistone (WU) and Jürgen Romstorfer, LL.M. (WU) at the Conference "29th Viennese Symposium on International Tax Law – Priority Rules In Tax Treaties – The relation between the different distributive rules in the OECD and the UN Model Convention", Vienna, Austria, 14.06.2022.

  • Doctoral Poster Presentation at the Annual Congress of the European Association of Tax Law Professors (EATLP), June 16-18, 2022 at WU (Vienna University of Economics and Business).

  • Doctoral Poster Presentation at the “Doctorate Seminar on European Tax Law February 25 – 28, 2022” organised by the Institute for Austrian and International Tax Law WU (Vienna University of Economics and Business) in collaboration with University of Leiden, Stockholm University and Uppsala University.

  • Discussant - Could Global Formulary Apportionment be Key to Equitable Taxation of Extractive Industries? An Empirical Study presented by Natalia Pushkareva (University of Urbino) at the Lisbon International and European Tax Law Seminars organised by University of Leeds and University of Lisbon, February 24, 2022.

  • Discussant - Imposing Standards: the North-South Dimension to Global Tax Politics by Dr Martin Hearson, Research Fellow at the Institute of Development Studies, Lead for the International Centre for Tax and Development (ICTD) at the CBS Tax Seminar 3 "Hot off the press" organised by Copenhagen Business School, April 5, 2022.

  • “Beneficial ownership transparency in Kenya, South Africa and Nigeria” at the IBFD Doctoral Meeting of Researchers in International Taxation (DocMIT), Amsterdam, Netherlands, 31 January, 2022.

  • The Notion of „Tax“ Under the Credit Method, Conference "28th Viennese Symposium on International Tax Law – Methods to Avoid Double Taxation", Vienna, Austria, 14.06.2021.

VIII. Media engagements:

  • Podcast hosted by Dr. Robert Müller LL.M, Digital Tax Revolution on Tax Policy Implications of Central Bank Digital Currencies.

IX. Books

  • Jean-Pierre Brun, Ana Cebreiro Gomez, Rita Julien, Joy Waruguru Ndubai, Jeffrey Owens, Siddhesh Rao, and Yara Esquivel Soto, Taxing Crime: A Whole-of-Government Approach to Fighting Corruption, Money Laundering, and Tax Crimes, Stolen Asset Recovery Initiative Series, World Bank and UNODC initiative, 2022.