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Publikationen

Publikationen / Vorträge

I. Beiträge in Fachzeitschriften / Articles in Journals

  1. Orzechowski, Langer, "Stellen Kosten des elektronisch überwachten Hausarrests Werbungskosten dar?", ecolex 2016, 257.

  2. Orzechowski, "Vergütungen von Körperschaften öffentlichen Rechts von Art 19 DBA Liechtenstein erfasst?", ecolex 2016, 531.

  3. Orzechowski, Langer, "Vorläufiger Bescheid bei negativen Einkünften aus Gewerbebetrieb", ecolex 2016, 825.

  4. Orzechowski, Langer, "Ermittlung der Anwesenheitstage nach Art 15 DBA Deutschland", ecolex 2016, 1018.

  5. Orzechowski, Update of Art 1 of the OECD Model, in E. Reimer/A. Rust (eds), Klaus Vogel on Double Taxation Conventions – Online Commentary.

  6. Orzechowski, Update of Art 3 of the OECD Model, in E. Reimer/A. Rust (eds), Klaus Vogel on Double Taxation Conventions – Online Commentary.

  7. Orzechowski, Update of Art 4 of the OECD Model, in E. Reimer/A. Rust (eds), Klaus Vogel on Double Taxation Conventions – Online Commentary.

  8. Orzechowski, "Verfassungskonformität des Abzugsverbots bei Managergehältern", in D. Blum/C. Marchgraber/K. Spies (eds), Praxisfälle Steuerrecht, 37.

  9. Orzechowski, Auer, Strafverteidigungskosten als Betriebsausgabe?, ecolex 2017, 363.

  10. Orzechowski, Update of Art 5 of the OECD Model, in E. Reimer/A. Rust (eds), Klaus Vogel on Double Taxation Conventions – Online Commentary.

  11. Orzechowski, Update of Art 27 of the OECD Model, in E. Reimer/A. Rust (eds), Klaus Vogel on Double Taxation Conventions – Online Commentary.

  12. Orzechowski, Turcan, "SWI-Jahrestagung: Mittelpunkt der Lebensinteressen eines in Deutschland tätigen österreichischen Dirigenten", SWI 2017, 398.

  13. Orzechowski, Pillichshammer, „Familie als Mittelpunkt der Lebensinteressen“, ecolex 2017, 896.

  14. Orzechowski, Langer, „Neue GAAR gem. Art 6 ATAD – Handlungsbedarf für Österreich?“, in M. Lang et al. (eds), Die EU-Anti-Tax-Avoidance-Richtlinie, 79.

  15. Orzechowski, "The Relevance of the Commentary to the OECD and the UN Model Convention for the Interpretation of the UN Model Convention", in M. Lang et al. (eds), The UN Model Convention and its Relevance for the Global Tax Treaty Network, 1.

  16. Orzechowski, Langer, Mayer, Orlet, Siller, BFH-Rechtsprechungsübersicht (Teil I),ecolex 2017, 1106.

  17. Orzechowski, THE TAXATION OF FEES FOR TECHNICAL, MANAGERIAL AND CONSULTANCY SERVICES IN THE DIGITAL ECONOMY WITH RESPECT TO ART 12A OF THE 2017 UN MODEL.

  18. Orzechowski, Langer, Mayer, Orlet, Siller, BFH-Rechtsprechungsübersicht (Teil II), ecolex 2017, 70.

  19. Orzechowski, Langer, Mayer, Orlet, Siller, Zolles, BFH-Rechtsprechungsübersicht (Teil III), ecolex 2018, 276.

  20. Orzechowski, Meyer-Nandi, Tyutyuryukov, Tax Treaties between the Belt and Road Countries (2018), forthcoming.

  21. Orzechowski, The interpretation of the term “technical services” under the UN-MC 2017, forthcoming.

  22. Orzechowski, Wöhrer, Developments in International Taxation - developing countries' perspective, TNI 2018, forthcoming.

  23. Orzechowski, Die Richtlinie über Verfahren zur Beilegung von Besteuerungsstreitigkeiten, in Schmidjell-Dommes/Staringer/Kubik (Hrsg), SWI-Spezial EU-Besteuerungsstreitbeilegungsgesetz (2020), 4. www.swi.at

  24. Orzechowski/Spanblöchl, Der sachliche Anwendungsbereich des EU-BStbG, in Schmidjell-Dommes/Staringer/Kubik (Hrsg), SWI-Spezial EU-Besteuerungsstreitbeilegungsgesetz (2020), 59. www.swi.at

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II. Vorträge / Lectures

  1. Orzechowski, Lang, "The Relevance of the Commentary to the OECD and the UN Model Convention for the Interpretation of the UN Model Convention", 23rd Viennese Symposion on International Tax Law, WU (Wirtschaftsuniversität Wien), 17. 06. 2016.

  2. Orzechowski, "Interpretation of Tax Treaties", Xiamen University Tax Summer School – Special Issues on Tax Treaty Law, XMU (Xiamen University), 18.07.2016.

  3. Orzechowski, "Scope of Tax Treaties", Xiamen University Tax Summer School – Special Issues on Tax Treaty Law, XMU (Xiamen University), 18.07.2016.

  4. Orzechowski, Wöhrer, "Taxation of Employment Income", Xiamen University Tax Summer School – Special Issues on Tax Treaty Law, XMU (Xiamen University), 21.07.2016.

  5. Orzechowski, Schoueri, "Non-Discrimination", Xiamen University Tax Summer School – Special Issues on Tax Treaty Law, XMU (Xiamen University), 22.07.2016.

  6. Orzechowski, Siller, "Recent case law on tax treaty entitlement", Tax Treaties and the Exchange of Information, Eurasian Fiscal Academy, WU (Wirtschaftsuniversität Wien), 03.10.2016

  7. Orzechowski, Wenzl, "Recent case law on allocation rules – employment income, artists and sportsmen", Tax Treaties and the Exchange of Information, Eurasian Fiscal Academy, WU (Wirtschaftsuniversität Wien), 04.10.2016

  8. Orzechowski, Langer, "(How) does the EU Anti BEPS Package contribute to the harmonization of EU Tax Law?", UNIBA (Comenius University in Bratislava), 21.10.2016.

  9. Orzechowski, Langer, "Die General Anti Abuse Rule", 7. Wiener Symposium zum Unternehmenssteuerrecht, Die EU-Anti-Tax-Avoidance-Richtlinie, WU (Wirtschaftsuniversität Wien), 18.01.2017.

  10. Orzechowski, Meyer-Nandi, “Tax Treaties and the New Silk Road”, 1st OBOR International Tax Policy Forum in Beijing, CUFE (Central University of Finance and Economics Beijing), 12.06.2017.

  11. Orzechowski, Siller, "Personal and Substantive Scope of Tax Treaties", CEE Vienna International Tax Law Summer School 2017, WU (Wirtschaftsuniversität Wien), 10.07.2017.

  12. Orzechowski, “Exchange of financial information under the CRS and its implementation in the EU”, Practical Comparison of CRS under the Background of Multilateral Taxation Cooperation, XMU (Xiamen University), 16.07.2017.

  13. Orzechowski, “Introduction to Tax Treaty Law”, Xiamen University Tax Summer School – Special Issues on Tax Treaty Law, XMU (Xiamen University), 17.07.2017.

  14. Orzechowski, Govind, “Interpretation of Tax Treaties”, Xiamen University Tax Summer School – Special Issues on Tax Treaty Law, XMU (Xiamen University), 17.07.2017.

  15. Orzechowski, Bravo, "Personal and Substantive Scope of Tax Treaties", Xiamen University Tax Summer School – Special Issues on Tax Treaty Law, XMU (Xiamen University), 17.07.2017.

  16. Orzechowski, "Employment Income, Pensions, Artists and Sportspersons", Xiamen University Tax Summer School – Special Issues on Tax Treaty Law, XMU (Xiamen University), 20.07.2017.

  17. Orzechowski, THE TAXATION OF FEES FOR TECHNICAL, MANAGERIAL AND CONSULTANCY SERVICES IN THE DIGITAL ECONOMY WITH RESPECT TO ART 12A OF THE 2017 UN MODEL, Committee of Experts on International Cooperation inTax Matters - Fifteenth session, Geneva, 18.10.2017.

  18. Orzechowski, PE issues in a digitalized economy, International Fiscal Association (IFA), Milano, 27.11.2017.

  19. Orzechowski, Die Besteuerung "technischer" Dienstleistungen im DBA-Recht, KPMG Workshop - Alles was Recht ist, Vienna, 12.03.2018.

  20. Orzechowski, Taxation of 'technical' services within the BRI, 2nd International Tax Formum on the Belt and Road Initiative (BRI), Vienna, 17.04.2018.

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