Vorlesen

Publikationen und Vorträge

MMag. Oliver-Christoph Günther, LL.M. (WU)

I. Monographien / Monographs

  1. Dumser/Enz/Günther (Hrsg) Die abkommensrechtlichen Grenzgängerbestimmungen zwischen den D-A-CH-Staaten (2012).

II. Herausgeberschaften / Co-editor

  1. Günther/Tüchler (Hrsg) Exchange of Information for Tax Purposes (2013).

III. Assistenz-Herausgeberschaften / Assistant Editor

  1. Chaisse/Lang (Hrsg) & Günther/Kollmann/Li (Ass Hrsg) International Taxation: Law and Practice in Hong Kong and China (2015).

  2. Lang/Liu/Tang (Hrsg) & Günther/Cao (Ass Hrsg) Europe-China Tax Treaties (2010).

IV. Beiträge in Sammelbänden / Essays in Collected Editions

  1. Günther/Li, Europe-Hong Kong Tax Treaties (Articles 1-13) in Chaisse/Lang (Hrsg) & Günther/Kollmann/Li (Ass Hrsg) International Taxation: Law and Practice in Hong Kong and China (2015) 267 ff.

  2. Günther/Kerschner, Amtshilfe in den österreichischen Doppelbesteuerungsabkommen (Art 26 und 27 OECD-MA) in Lang/Schuch/Staringer (Hrsg) Die österreichische DBA-Politik - Das "österreichische Musterabkommen" (2013) 365 ff.

  3. Günther, Doppelbesteuerungsabkommen und unionsrechtliche Grundlagen der Amtshilfe in Steuersachen, in Holoubek/Lang (Hrsg) Verfahren der Zusammenarbeit von Verwaltungsbehörden in Europa (2012) 127 ff.

  4. Günther, Internationale Amtshilfe und Bankgeheimnis - aktuelle Fragen und Entwicklungen, in Gröhs/Lang/Mair (Hrsg) Wirtschafts- und Finanzstrafrecht in der Praxis - Band 5 (2012) 55 ff.

  5. Staringer/Günther, Bankgeheimnis und internationale Amtshilfe in Steuersachen, in Lang/Schuch/Staringer (Hrsg) Internationale Amtshilfe in Steuersachen (2011) 203 ff.

  6. Günther/Xing/Zhang, Employment Income (Articles 15, 16, 18, 19, and 20 OECD Model) in Lang/Liu/Tang (Hrsg) & Günther/Cao (Ass Hrsg) Europe-China Tax Treaties (2010) 163 ff.

  7. Günther/Paterno, Die Haftung des Abzugsverpflichteten, in Lang/Schuch/Staringer (Hrsg) Quellensteuern - Der Steuerabzug bei Zahlungen an ausländische Empfänger (2010) 189 ff. 

V. Beiträge in Fachzeitschriften / Articles in Journals

  1. Günther/Jergitsch, Aktuelle Rechtsfragen zum österreichischen Bankgeheimnis und dem internationalen Informationsaustausch in Steuersachen, ÖBA 2016, 106 ff.

  2. Günther/Sedlaczek, Tax Issues in Consensual Debt Restructuring, Derivatives & Financial Instruments 2012 (Special Issue) 4 ff.

  3. Csoklich/Günther, Visiting Academics in Double Tax Treaties, Intertax 2011, 578 ff. 

  4. Schoueri/Günther, The Subsidiary as a Permanent Establishment, Bulletin for International Taxation 2011, 69 ff. [auch veröffentlicht in Monitorul Fiscalitatii Internationale (International Taxation Monitor) 2011, 66 ff.]

  5. Günther, Die Abgrenzung von Eigen- und Fremdkapital im Körperschaftsteuerrecht am Beispiel von Genussrechten, FJ 2008, 46 ff.

VI. Fachjournalismus und Tagungsberichte / Trade Press and Conference Proceedingss

  1. Bergmann/Daurer/Gruber/Günther/Hasanovic/Lehner/Spies/Tüchler, Tagungsbericht zum IFA-Kongress 2011 in Paris, ÖStZ 2011, 610 ff. 

  2. Günther/Willvonseder, SWI-Jahrestagung: Befreiungsmethode im Zweifel mit Progressionsvorbehalt, SWI 2011, 303 ff.

  3. Günther, Österreich lüftet Bankgeheimnis für deutschen Fiskus, Die Presse - Rechtspanorama, 24. 1. 2011. 

  4. Aumayr/Bergmann/Daurer/Eckerstorfer/Günther/Lehner/Marchgraber/Petritz/Steindl/Stradinger/Tüchler, Tagungsbericht zum IFA-Kongress 2010 in Rom, ÖStZ 2010, 520 ff.

  5. Günther, SWI-Jahrestagung: Auslandsentsendung - wirtschaftlicher Arbeitgeber, SWI 2010, 521 ff.

  6. Günther/Simader/Tüchler, D-A-CH Steuer-Kongress 2009: Probleme aus der aktuellen DBA-Praxis, IStR 2009, 490 ff.

  7. Canete/Günther, SWI-Jahrestagung: Zurechnung von Einkünften, SWI 2009, 339 ff.

  8. Canete/Günther, SWI-Jahrestagung: Verrechnung ausländischer Betriebsstättenverluste, SWI 2009, 288 ff.

  9. Günther, International Tax Law Summer Conference in Rust: Taxation of a Racing Cyclist - Case Study, SWI 2009, 126 ff. [auch veröffentlicht in Monitorul Fiscalitatii Internationale (International Taxation Monitor) 2009, 414 ff.]   

  10. Günther, International Tax Law Summer Conference in Rust: Taxation of a Flight Attendant - Case Study, SWI 2009, 24 ff. [auch veröffentlicht in Monitorul Fiscalitatii Internationale (International Taxation Monitor) 2009, 375 f.]

VII. Entscheidungsbesprechungen / Comments on Recent Case Law

  1. Günther, Gebührenpflicht bei Einigung per E-Mail ohne Ausdruck, UFS 9. 10. 2009, RV/0253-L/09, ecolex 2010, 93 f.

  2. Günther, Die finanzielle Verbindung während des gesamten Wirtschaftsjahrs, UFS 16. 6. 2008, RV/1423-W/06, ecolex 2008, 960.

VIII. Vorträge / Presentations

  1. Günther, Recent Case Law on the Role of the OECD Model Convention and the OECD Commentaries in the Interpretation of the Tax Treaties, Eurasian Fiscal Academy: Tax Treaties and the Exchange of Information, 3. 10. 2016, Wien

  2. Günther, Capital Gains, Estate, Inheritance and Gift Tax Treaties, CEE Vienna International Tax Law Summer School, 13. 7. 2016, Wien.

  3. Günther, Recent Case Law on the Role of the OECD Model Convention and the OECD Commentaries in the Interpretation of Tax Treaties. The Practice of Double Tax Treaties in Case Studies - Senior Level Course, Akademie der Wirtschaftstreuhänder, 27. 6. 2016, Wien.

  4. Günther, Introduction to the Law of Double Taxation Conventions in the Light of International Law, CUFE (Central University of Finance and Economics) Tax Seminar, 13. 5. 2016, Peking (VR China).

  5. Günther, Capital Gains, Estate, Inheritance and Gift Tax Treaties, CEE Vienna International Tax Law Summer School, 15. 7. 2015, Wien.

  6. Günther, Recent Case Law on the Role of the OECD Model Convention and the OECD Commentaries in the Interpretation of Tax Treaties. The Practice of Double Tax Treaties in Case Studies - Senior Level Course, Akademie der Wirtschaftstreuhänder, 25. 6. 2015, Wien. ​

  7. Günther, The international and the Chinese way to deal with non-compliant taxpayers: Agreements with other countries providing for possibilities of administrative cooperation. Workshop: "Tax and Governance in a Chinese Context", 2. 7. 2015, Wien.

  8. Günther, Capital Gains, Estate, Inheritance and Gift Tax Treaties, CEE Vienna International Tax Law Summer School, 16. 7. 2014, Wien.

  9. Günther, Recent Case Law on the Role of the OECD Model Convention and the OECD Commentaries in the Interpretation of Tax Treaties. The Practice of Double Tax Treaties in Case Studies - Senior Level Course, Akademie der Wirtschaftstreuhänder, 26. 6. 2014, Wien. 

  10. Günther, UN Model 2011, Summer School of International Tax Law at Xiamen University, 22. 6. 2014, Xiamen (VR China).

  11. Günther, Other Recent OECD Developments with Regard to Income Taxes, Recent Bilateral Tax Developments, Summer School of International Tax Law at Xiamen University, 22. 6. 2014, Xiamen (VR China).

  12. Günther, OECD Model and its Commentary 2014, Summer School of International Tax Law at Xiamen University, 21. 6. 2014, Xiamen (VR China).

  13. Günther, Abuse of Tax Treaties: Where are the Limits?, Summer School of International Tax Law at Xiamen University, 21. 6. 2014, Xiamen (VR China).

  14. Günther/Li, Europe-Hong Kong Tax Treaties (Articles 1 -13), International Tax Conference "Positioning Hong Kong in the New International Tax Environment", 19. 6. 2014, Hongkong.

  15. Lang/Günther, The Move to Tax Transparency, Multilateralisation and Bilateral Tax Agreements, Borderless Tax Administration and Good Tax Governance, 1st China-Europe Tax Dialogue, 17. 6. 2014, Peking (VR China).

  16. Günther, Recent EU Tax Policy Developments: Financial Transaction Tax (Draft Directive), International Tax Law and European Union Tax Law Course, 29. 5. 2014, Wien.

  17. Günther, Recent EU Tax Policy Developments: Common Consolidated Corporate Tax Base (Draft Directive), International Tax Law and European Union Tax Law Course, 29. 5. 2014, Wien.

  18. Günther, Exchange of Information, International Tax Law and European Union Tax Law Course, 23. 5. 2014, Wien. 

  19. Günther, Capital Gains, Estate, Inheritance and Gift Tax Treaties, CEE Vienna International Tax Law Summer School, 17. 7. 2013, Wien.

  20. Günther, Recent Case Law on the Role of the OECD Model Convention and the OECD Commentaries in the Interpretation of Tax Treaties. The Practice of Double Tax Treaties in Case Studies - Senior Level Course, Akademie der Wirtschaftstreuhänder, 27. 6. 2013, Wien. 

  21. Günther, Financial Transaction Tax (FTT), Ukrainian Bar Association Workshop, 15. 4. 2013, Wien.

  22. Günther, EU-China Tax Treaties, The Inaugural International Conference of Chinese Tax and Policy, 25. 11. 2012, Guangzhou (VR China).

  23. Günther, UN Model 2011, Special Issues on Tax Treaty Law, 20. 11. 2012, Peking (VR China).

  24. Günther, Recent OECD Developments with Regard to Income Taxes, Special Issues on Tax Treaty Law, 20. 11. 2012, Peking (VR China).

  25. Günther, The Proposal of a Common Consolidated Corporate Tax Base (CCCTB), CUFE (Central University of Finance and Economics) Tax Seminar, 19. 11. 2012, Peking (VR China).

  26. Günther, Recent Tax Treaty Case Law from Around the World II, Special Issues on Tax Treaty Law, 19. 11. 2012, Peking (VR China).

  27. Günther, Recent Tax Treaty Case Law from Around the World I, Special Issues on Tax Treaty Law, 19. 11. 2012, Peking (VR China).

  28. Günther, Capital Gains, Estate, Inheritance and Gift Tax Treaties, CEE Vienna International Tax Law Summer School, 18. 7. 2012, Wien.

  29. Günther, Recent Case Law on the Role of the OECD Model Convention and the OECD Commentaries in the Interpretation of Tax Treaties. The Practice of Double Tax Treaties in Case Studies - Senior Level Course, Akademie der Wirtschaftstreuhänder, 28. 6. 2012, Wien.

  30. Günther/Kerschner, Amtshilfe in den österreichischen DBA (Art 26 und 27 OECD-MA), 19. Wiener Symposion zum Internationalen Steuerrecht, 22. 6. 2012, Wien.

  31. Günther, Tax Treaties Concluded between EU Countries and Mainland China, Third TLRP (Taxation Law Research Programme at the University of Hong Kong) International Conference: The European Union and Greater China: Understanding the Fundamentals of the New Taxation Relationship, 25. 2. 2012, Hongkong.

  32. Günther, Recent OECD and UN Developments, First Asian LL.M. (Int. Tax Law) Alumni Meeting, 24. 2. 2012, Hongkong.

  33. Günther, A Flight Attendant between France and the U.S., United States Tax Court October 6, 2010, Policy and Case Studies: EU and International Tax Law Perspectives, 23. 2. 2012, Wuhan (VR China).

  34. Günther, OECD/UN Model Tax Convention - Recent Developments, 4th Sino-Austria Tax Law Forum, 21. 2. 2012, Peking (VR China).

  35. Lang/Günther, Double Taxation Conventions Entitlement, Tax Planning and Prevention of Abuse, 102. PKU (Peking University) Fiscal and Tax Law Seminar, 20. 2. 2012, Peking (VR China).

  36. Günther/Hasanovic/Seiler/Spies, Case Studies on Selected Issues in Double Taxation Conventions, 101. PKU (Peking University) Fiscal and Tax Law Seminar, 20. 2. 2012, Peking (VR China). 

  37. Günther/Hasanovic, How Do Tax Treaties Work in Practice, Tax Treaty Law - CUFE (Central University of Finance and Economics), 20. 2. 2012, Peking (VR China).

  38. Günther, Tax Planning by Means of Non-Discrimination Clauses, The Pratice of Double Tax Treaties in Case Studies - Fundamentals, Akademie der Wirtschaftstreuhänder, 20. 1. 2012, Wien.

  39. Günther,Inheritance Tax, Recent OECD Developments with regard to Income Taxes, The Practice of Double Tax Treaties in Case Studies - Institute for Chartered Accountants of India, 5. 11. 2011, Wien.

  40. Günther,Capital Gains, Estate, Inheritance and Gift Tax Treaties, CEE Vienna International Tax Law Summer School, 20. 7. 2011, Wien.

  41. Günther/Simader,Income from Dependent Work, Frontier Workers, Public Service, Pensions, Severance Payments, Artistes and Athletes, CEE Vienna International Tax Law Summer School, 19. 7. 2011, Wien.

  42. Lang/Günther,Interpretation and Application of Double Tax Treaties, Rule of Interpretation of Art 3 para 2 OECD Model Convention, Relevance of the OECD Model Commentary and its Modifications in Practice, CEE Vienna International Tax Law Summer School, 18. 7. 2011, Wien.

  43. Günther, Recent Case Law on the Role of the OECD Model Convention and the OECD Commentaries in the Interpretation of Tax Treaties. The Practice of Double Tax Treaties - Senior Level Course, Akademie der Wirtschaftstreuhänder, 7. 7. 2011, Wien.

  44. Günther, Kommentierung des Vortrags "Amtshilfe im Steuerbereich unter besonderer Berücksichtigung von Bankinformationen: Grundlagen, Verfahren, Praxisbeispiele" von Prof. Dr. Robert Waldburger aus österreichischer Sicht, Exkursion des Instituts für Österreichisches und Internationales Steuerrecht in die Schweiz und Liechtenstein, 2. 7. 2011, St. Gallen (Schweiz).

  45. Günther, Die Durchbrechung des österreichischen Bankgeheimnisses im Rahmen des internationalen Informationsaustausches, 20. Steuerrechtstag, 13. 5. 2011, Krems.

  46. Günther, Die EuGH-Urteile vom 22. 12. 2010 in den Rs C-103/09 Weald Leasing Ltd und C-277/09 RBS Deutschland Holdings GmbH, Praxis Reihe EuGH Update, Akademie der Wirtschaftstreuhänder, 11. 5. 2011, Wien.

  47. Günther, Tax Planning by Means of Non-Discrimination Clauses, The Practice of Double Tax Treaties in Case Studies - Fundamentals, Akademie der Wirtschaftstreuhänder, 14. 1. 2011, Wien.

  48. Eberl/Günther/Petritz,Auswirkungen des neuen Informationsaustausches, KPMG Vortragsreihe: Alles, was "RECHT" ist, 9. 12. 2010, Wien.

  49. Günther, Doppelbesteuerungsabkommen und unionsrechtliche Grundlagen der Amtshilfe in Steuersachen, Symposion: Verfahren der Zusammenarbeit von Verwaltungsbehörden in Europa, 20. 11. 2010, Wien.

  50. Gröhs/Günther, Internationale Amtshilfe und Bankgeheimnis - aktuelle Fragen und Entwicklungen, 5. Wiener Symposium zum Wirtschafts- und Finanzstrafrecht, 22. 9. 2010, Wien.

  51. Günther,Capital Gains, Estate, Inheritance and Gift Tax Treaties, CEE Vienna International Tax Law Summer School, 21. 7. 2010, Wien.

  52. Günther/Simader,Income from Dependent Work, Frontier Workers, Public Service, Pensions, Severance Payments, Artistes and Athletes, CEE Vienna International Tax Law Summer School, 20. 7. 2010, Wien.

  53. Lang/Günther,Interpretation and Application of Double Tax Treaties, Rule of Interpretation of Art 3 para 2 OECD Model Convention, Relevance of the OECD Model Commentary and its Modifications in Practice, CEE Vienna International Tax Law Summer School, 19. 7. 2010, Wien.

  54. Staringer/Günther,Bankgeheimnis und internationale Amtshilfe in Steuersachen, 17. Wiener Symposion zum Internationalen Steuerrecht, 18. 6. 2010, Wien.

  55. Staringer/Günther, Das österreichische Bankgeheimnis im Lichte der aktuellen nationalen und internationalen Entwicklungen, WU Competence Day 2009, 18. 11. 2009, Wien.

  56. Günther,International Tax Law, Erste School of Banking and Finance, Erste Group Junior Trainee Programme, 18. 9. 2009, Wien.

  57. Günther/Paterno, Die Haftung des Abzugsverpflichteten, 16. Wiener Symposion zum Internationalen Steuerrecht, 19. 6. 2009, Wien.

  58. Lang/Günther, Interpretation and Application of Double Tax Treaties, Rule of Interpretation of Art 3 para 2 OECD Model Convention, Relevance of the OECD Model Commentary and its Modifications in Practice, Crowe Horwath Tax Academy, 16. 4. 2009, Wien.

  59. Günther, Employment Income (Articles 15, 16, 18, 19, and 20 OECD Model), International Conference on Europe-China Tax Treaties Research, 19. 3. 2009, Peking (VR China).