Incoming Researchers

CANE Daniele, ITALY, I pay, there­fore I am (Euro­pean Citizen)

HAMADA Akiko, JAPAN, Transfer pricing

HELLER Kilian Udo, DEUTSCH­LAND, Tax issues of Cros­s-Border Liabi­lity in Subcontrac­ting Chains and Hiring out of Labour

LI Xiao­rong (Sharron), CHINA, The chal­lenges brought by digital economy to tradi­tional inter­na­tional tax rules, for example, in iden­ti­fying gains by e-busi­ness plat­forms as busi­ness profits/ service income.

MATSUBARA Yuri, JAPAN, Tax Trans­pa­rency and Tax Treaty Arbi­tra­tion in the post BEPS Era.

SARG­SYAN Vahe, ARMENIA, Opti­miza­tion of direct and indi­rect taxes in post-­crisis econo­mies

TREN­TINI Helena Chris­tiane, ITALY, Legal Certainty, Tax Trans­pa­rency and Auto­matic Exch­ange of Infor­ma­tion for Tax Purpose

VACA BOHOR­QUEZ Angela Caro­lina, COLOMBIA, The Taxa­tion of "Digital" Tech­nical Services in Latin America

YAO Jun, JAPAN, Evalua­tion of Intan­gible Assets in Busi­ness Appraisal and Transfer pricing taxa­tion

ANQI Jiang, CHINA, Distin­guish and Solve Digital Economy Taxa­tion Issue in BEPS

BERNARDI Sara, ITALY, Cate­go­ries of Tax Law and New Fron­tiers of Digital Economy

BULANA Olex­andra, UKRAINE, Tax reliefs within the context of EU State Aid legis­la­tion

CODORNIZ Roberto, BRAZIL, Inter­na­tional tax coope­ra­tion under the perspec­tive of tax sover­eignty

DIDDEN Bastiaan Marcel Maria, NETHER­LANDS, Quali­fi­ca­tion problems: between social secu­rity & suple­men­tary pension

EGHOLM ELGAARD Karina, DENMARK, EU VAT grou­ping; a compa­ra­tive analysis

GIL GARCIA Eliz­a­beth, SPAIN, Single tax prin­ciple

GOMES MOREIRA Clara, BRAZIL, Specific Anti-A­vo­idance Rules in Inter­na­tional Tax Law. Compe­tence rule and the equa­lity prin­ciple

GOMEZ REQUENA José Angel, SPAIN, Recha­rac­te­ri­sa­tion of controlled tran­sac­tions which involve intan­gible assets

GOROSPE OVIEDO Juan, SPAIN, The Tax Situa­tion of Perma­nent Esta­blish­ments from a Digital Economy Perspec­tive

HAMADA Akiko, JAPAN, TPMs in Transfer Pricing Taxa­tion/ Treat­ment of CCA in future

HUANG Eva, AUSTRALIA, How does regu­la­tory tech­no­logy disrupt the record keeping for tax comp­li­ance purposes.

JIME­NE­Z-VAL­LA­DOLID DE LHOTEL­LE­RIE-­FAL­LOIS Domingo Jesus, SPAIN, The use of the profit-­split method to allo­cate busi­ness profits in inte­grated produc­tion chains

LI Qiaoyu, CHINA, The Exch­ange of Infor­ma­tion in Tax Matters: From the Perspec­tive of China

LI Wei, CHINAIntel­lec­tual Property Box Regimes in Euro­pean and Asian coun­tries: Poli­cies and Impacts on Tax Burden

LUPINI Andrea, ITALY, Value crea­tion and perma­nent esta­blish­ment

MATSUBARA Yuri, JAPAN

MEYER-­N­ANDI, Sathi, SWIT­Z­ER­LAND, Policy Cohe­rence in Inter­na­tional Taxa­tion – The means towards achie­ving the Sustainable Deve­lop­ment Goals

MING Chen, CHINA, EU expe­ri­ence: Inter­na­tional Taxa­tion Coor­di­na­tion in “Belt and Road” Stra­tegy

NAKA­GAWA Take­hisa, JAPAN, extra­ter­ri­to­rial appli­ca­tion of domestic statutes

NUGROHO Adri­anto Dwi, FINLAND, Legal certainty and the bene­fi­cial ownership concept in inter­na­tional tax law

PICH­HADZE Amir; AUSTRALIA; Transfer Pricing

PIAKARS­KAYA Anast­a­siya, BELARUS, Taxa­tion of small busi­ness: evalua­tion of its effi­ci­ency & impro­ve­ments

SILAHSÖR Mert, TURKEY, Taxa­tion of Corpo­rate Groups in compa­ra­tive perspec­tive and solu­tions for Turkish Tax System

SINNIG Julia Ruth, GERMANY, Tax chal­lenges of the digital economy - taxa­tion of personal data in the e-eco­nomy

SOLILOVÁ Vero­nika, CZECH Rep, Measu­re­ment of the corpo­rate profit shif­ting

SZCE­PANSKI Jan Karol, POLAND, Taxa­tion of cros­s-border inheri­t­ances and gifts/ dualism in inter­na­tional tax law

TSEGAY Ataklti Welde­abzgi, ETHIOPIA, Draf­ting an Ethio­pian Transfer Pricing Direc­tive.

REQUENA GOMEZ Jose Angel, SPAIN, The recha­rac­te­ri­sa­tion of controlled tran­sac­tions with intan­gible assets,

OLIVARES OLIVARES Bernardo, SPAIN, Data Protec­tion, Tax Law

ALTAS Soner, USA, Turkish Commerce Law

GADZO Stjepan,CROATIA; Inter­na­tional Tax Law

LÓPEZ PEDROSA, SPAIN; Inter­na­tional Taxa­tion and Tax Law

LE Amanda,CHINA, Inter­na­tional Tax Law

MARTINEZ César, SPAIN, National wealth taxes and exch­ange of infor­ma­tion for  tax purposes

HAMADA Akikon, JAPAN, Recent problems in Transfer Pricing Taxa­tion

NGWENYA Lindelwa, SOUTH AFRICA, Tax and Good Gover­nance project

SCHMITT Antonio; BRASIL; The Duty of Fiscal Trans­pa­rency

MOLDOK­MATOV Ulanbek, KYRGYZSTAN; "Impro­ve­ment admi­nis­tra­tion of indi­rect taxes after joined of Kyrgyzstan to the Customs Union, on the expe­ri­ence of Austria".

BOND­E­GAARD  Anne Sofie Højrup, DENMARK,Hybrid Enti­ties in a Danish Tax Law Perspec­tive

MAGAL­HAES Tarcisio Diniz , BRASIL; Demo­cratic Post­na­tional Tax Law

MEYER Alex­ander, FRANCE, Global Tax Policy Centre - Tax and Good Gover­nance project

KINGMA Sieb NETHER­LANDS Global Tax Policy after BEPS.

ŠINDELÁŘ Michal CZECH REP Current issue of audit market focu­sing on audit quality   the oligo­poly on audit market. 

SHVED Yuliya BELARUS  VAT in Inter­na­tional Rela­tions.

SZCE­PANSKI Jan Karol POLAND “Dualism” in inter­na­tional tax law.

MACHICA Michael PHIL­IP­PINES  Selected Cases of Transfer Pricing Contro­ver­sies:  An Input to a Risk-­Based Transfer Pricing Docu­men­ta­tions.

KREUTZER Stefan GERMANY rechts­ver­glei­chenden Disser­ta­tion zum Perso­nen­ge­sell­schafts­recht.

YERO­S­HENKO Xeniya KAZAKHSTAN Harmo­niza­tion of Tax Systems in Eura­sian Economic Union (Russia, Belo­russia, Kazakhstan, Armenia and now Kyrgyzstan joining).

NAZAROV Vladimir RUSSIA  Tax Moni­to­ring (Hori­zontal Moni­to­ring) & Tax Proce­dures.

LUCAS DURÁN Manuel Jesús SPAIN Legal limits to inter­na­tional and national tax plan­ning.

TYUTY­URYUKOV Vladimir RUSSIA Tax systems in CIS region: conver­gence, diver­gence, or tax compe­ti­tion?

SEGUNDO Hugo BRAZIL Taxa­tion and inequa­lity.

RAMOS Raquel BRAZIL Tension between auto­nomy and effec­tiveness prin­ci­ples regar­ding to tax proce­dural law: Is ECJ buil­ding a model of “due process of law” to Euro­pean Commu­nity?

OLSEN Monroe BRAZIL Tax and inequa­lity in Brazil.

ROELE­VELD Jennifer  SOUTH AFRICA  Anti avoidance and use of the GAAR and Econo­mics of Special Tax Zones, and Dispute Reso­lu­tion in Inter­na­tional Taxa­tion.

HODZIC Sabina CROATIA Corpo­rate taxa­tion and R&D tax incen­tives.

GUNÁROVÁ Slávka SLOVAKIA Abuse of law.

DE FLORA Mentia ITALY tax procee­dings, focu­sing on in parti­cular on the direct parti­ci­pa­tion of the taxpayer; human rights in matters of taxa­tion and VAT, conside­ring, in parti­cular, the problem of fraud.

MALECKA Magda­lena POLAND The neutra­lity of taxa­tion as a hall­mark of tax on goods and services.

DULEVSKI Stoycho Lalkov BULGARIA Tax profits to a perma­nent esta­blish­ments in Bulgaria.

Gaspar Lopes Dias LUXEM­BOURG transfer pricing and finan­cial tran­sac­tions, cros­s-border mismatches under Art 9 of the OECD model, treat­ment of resi­dual profits, concept of synergy.

SCEZ­PANSKI Jan Karol POLAND  Taxa­tion of cros­s-border inheri­t­ances and gifts.

SCRE­PANTE Mirna Solange GERMANY  "Tack­ling multi­la­teral non-­ta­xa­tion in IP tax struc­tures. A new approach." 

CANE Daniele ITALY The Look-­Th­rough Approach in Domestic and Inter­na­tional Tax Law.

GREGORIO Ricardo M. BRAZIL TP: how coun­tries with juri­dical systems like Brazil (derived from the civil law system) are applying the flexible rules settled in the OECD Guide­lines.

ZHOU Biyun (Molly) CHINA Inter­na­tional Taxa­tion.

PIRLOT Alice BELGIUM  the envi­ron­mental dimen­sion of inter­na­tional taxa­tion.

DIMITROVA,Slavka SPAIN Tax Consu­ma­bles for the invest­ments protec­tion in the EU (BITS & free trade agree­ments).

KAPOOR, Ananya INDIA TP: Marke­ting Intan­gi­bles.

NAZAROV, Vladimir  RUSSIA Tax Moni­to­ring (Hori­zontal Moni­to­ring) / Tax Proce­dures / special tax on banks (results of Euro­pean prac­tice) and e-com­merce taxa­tion (tax evasion and tax fraud).

NAS Adil TURKEY Alter­na­tive Dispute Reso­lu­tions in tax law.

BONK František SLOVAKIA.  Anti-a­buse rules in tax law.

KACALIK Matej SLOVAKIA tax comp­li­ance and tax evasion.

BOWLER-S­MITH Mark NEW ZEALAND The nature of taxa­tion.

QUINTAS SEARA Alberto, Spain - Taxa­tion of cros­s-border corpo­rate reor­ga­niza­tion in the Euro­pean Union

LUCAS DURÁN Manuel Jesús, Spain - Inter­na­tional tax plan­ning in the post BEPS era

APPER­MONT Niels, Belgium - Is it or should it be possible to divide the ownership of assets in Belgian law? …and what would be the tax conse­quences of this.

MAJDANSKA Alicja, Poland - OECD Model Conven­tion and Commen­ta­ries in inter­pre­ta­tion of Austrian double tax trea­ties

NIESTEN Hanne­lore, Belgium - The taxa­tion of cros­s-border income from self-em­ployed activi­ties and private employ­ment

BROEK­HUI­JSEN Dirk, Nether­lands - The imple­men­ta­tion of OECD measures in the bila­teral tax treaty frame­work.

MARTINEZ LAGUNA Felix Daniel, Spain - Doctoral thesis: “Income from Capital and Fiscal Sover­eignty”

BELLA­VITA Lorenzo, Italy - Limits, coun­ter-li­mits and Human rights in the Euro­pean fiscal inte­gra­tion: the retro­s­pec­tive effects in tax law

NINAJ Marek, Czech Repu­blic (Erasmus) - Taxes and effec­tiveness of finan­cial re-en­gi­nee­ring tools to improve the perfor­mance of compa­nies in the time of the crisis.

GADZO Stjepan, Hungary (Erasmus) - Job shado­wing program

MALECKA Magda­lena - The neutra­lity of taxa­tion as a hall­mark of tax on goods and services

KAYE Tracy A, USA(Fulbright scho­lar­ship)

BIRD-­POL­LAND Jennifer, USA (Fulbright scho­lar­ship (Teaching))

TETLAK Karo­lina, Poland (Praxis scho­lar­ship)

NETO Luis Flavio, Brazil - Conflicts of “quali­fi­ca­tion” in Inter­na­tional Tax Law (quali­fi­ca­tion of income)

GUNA­ROVA Slávka, Slovaki - Current issues in Euro­pean Tax Law - Problems and their solu­tions sustai­ning the concept of Internal Markets

ZÁHUMENSKÁ Miros­lava, Czech Repu­blic (ERASMUS) - Cros­s-border income and property taxa­tion and finan­cial reen­gi­nee­ring

RICHTER Katha­rina, Germany - Rese­arch and Deve­lop­ment Tax Plan­ning of Multi­na­tional Firms

SANZ Rafael, Spain - GAARs and its rela­tion to taxpayers

BUDLEWSKA Renata, Poland - Tax Expen­ditures as a form of public aid supporting Polish enter­prises.

FROLOVA Nata­liya, Ukraine - Impro­ve­ment of tax fair­ness in terms of taxa­tion of low income versus rich people

HEIL­MEIER Ruth, Germany - Genuine pension tran­sac­tions in the light of German and Austrian Commer­cial and Tax Law –A compa­ra­tive study to reveal a possible cont­ri­bu­ting factor of the finan­cial crisis

KLEMENCIC Irena, Croatia - Tack­ling Tax Avoidance Issue in Croatia and Over­view of Recent Deve­lop­ments in the Euro­pean Union

GRUCHOT Maciej, Poland - Complex services in Value Added Tax regu­la­tions

CAO Bristar Ming­xing, China (Ernst Mach) - Follow up / BEPS and the recon­struc­tion of the inter­na­tional tax order.

BAKAR Feride, Turkey - Tax Risk Manage­ment in Compa­nies: AnEva­lua­tion in terms of Turkish Tax System

KUZNI­ACKI Blazej, Norway - "CFC and Tax Avoidance"

GRAU RUIZ Amparo - Invest­ment trea­ties and taxa­tion

GIL GARCIA  Eliz­a­beth, Spain - "Tax Incen­tives Related to R&D"

PU Jiayan Susan, China - WTS Award / The new inter­na­tional tax frame­work: e.g. the hybrid mismatch arran­ge­ments/enti­ties, the Chinese perspec­tive on stimu­la­ting growth, enhan­cing compe­ti­tiveness and protec­ting its domestic revenue in a digital global economy.

Dr. ATEEQ Ibrahim, Palestine - compa­ra­tive study /rese­arch on the tax effort between Austria and Palesti­nian Autho­rity

ROELE­VELD Prof. Jennifer, South Africa (IRSES) -  rese­arch stay

WEST Craig,  South Africa (IRSES) -  rese­arch stay

ZHOU Shimin, China - Measu­ring the Dead­weight Loss due to Tariff Cut: Evidence from China

SEGUNDO Hugo, Brazil - Resti­tu­tion of Indi­rect Taxa­tion in Europe

MACHICA Michael, Phil­ip­pines - transfer pricing

RAMOS Raquel, Brazil - Tension between auto­nomy and effec­tiveness prin­ci­ples regar­ding to tax proce­dural law: Is the ECJ buil­ding a model of “due process of law” to Euro­pean Commu­nity?

WANG Shitao, China - A study of fiscal and taxa­tion policy under the view of consti­tu­tio­na­lism

MOISES Cris­tian Ricardo, Prado, Brazil, -  The prevai­ling consti­tu­tional posi­ti­viza­tion of Brazi­lian Tax Law: internal social reper­cus­sions.

DURAN Manuel Jesús Lucas, Spain - Analysis of inter­na­tional tax plan­ning and the effect of national general or specific anti abuse clauses (thin capi­ta­liza­tion, Controlled Foreign Corpo­ra­tions, transfer pricing, etc.) and, analysis of the BEPS reports issued by the OECD and the actions intended to be under­taken by diffe­rent states.

MASUKO DOS SANTOS ARAUJO Ana Clarissa, Brazil - The Desti­na­tion Prin­ciple in the Taxa­tion of Services regar­ding Inter­na­tional Trade in Brazil

ESCRI­BANO López Eva, Spain - On the recon­side­ra­tion of tax allo­ca­tion rules set by Double Taxa­tion Conven­tions in the context of Digital Economy

ESCRI­BANO López Eva, Spain - A thesis on the recon­side­ra­tion of tax allo­ca­tion rules set by Double Taxa­tion Conven­tions in the context of Digital Economy

SANZ Rafael, Spain - GAARs and its rela­tion to taxpayers

SOLI­LOVA Vero­nika, Czech Repu­blic - Envi­ron­mental taxa­tion, respec­tively on Carbon taxa­tion

GUNÁROVÁ Slávka, Slovakia - Current issues in Euro­pean Tax Law - Problems and their solu­tions sustai­ning the concept of Internal Markes

TETLAK Karo­lina, Poland (Erasmus) - Taxa­tion of sportsmen

CANÈ Daniele, Italy - Rese­arch related to EU and Inter­na­tonal tax law field, which could be of strong inte­rest for the IAITL (namely the CCCTB)

DOBRAN­SCHI Marian, Czech Repu­blic - Rese­arch and Study of Carbon taxa­tion on compa­nies

RICHTER Katha­rina, Germany - Rese­arch and Deve­lop­ment Tax Plan­ning of Multi­na­tional Firms

GUNÁROVÁ Slávka, Slovakia - Current issues in Euro­pean Tax Law - Problems and their solu­tions sustai­ning the concept of Internal Markes

BARREIRO CARIL Maria Cruz, Spain - The prin­ciple of terri­to­ria­lity and the cros­s-border loss relief problem for compa­nies in the EU: A critical analysis of the ECJ's case law

ELGAARD Karina Kim Egholm, Denmark - The Rela­tions between VAT Law and Income Tax Law

NETO Luis Flavio, Brazil - Conflicts of “quali­fi­ca­tion” in Inter­na­tional Tax Law (quali­fi­ca­tion of income)

MARAZZI Laitan, Brazil -  Admi­nis­tra­tive Mora­lity: the public agent in the demo­cracy of the new mill­en­nium

LIVIO Marcu, Brazil - Rese­arch on specific matters regar­ding DTT

VINHAS CATAO Marcos Andre, Brazil - Rese­arch on specific matters regar­ding DTT

PIRLOT Alice, Belgium (Ernst Mach) - Euro­pean Envi­ron­mental Border Tax Adjust­ments: Typo­logy and Legal Context

ALLE­VATO Giulio, Italy (Ernst Mach) - The Regu­la­tory Role of Taxa­tion in the Market Economy: from Pigou and Keynes to the New Chal­lenges of Globa­liza­tion

SZCZE­PANSKI Jan, Poland - Besteue­rung inter­na­tio­naler Erbschaften und Schen­kungen

PUFFE Rodrigo, Chile - IRSES; the VAT, speci­fi­cally a compa­ri­sion between the Chilean and Euro­pean laws (or direc­tions). Besides tax law, I'm very inte­rested in criminal law, where I have also done rese­arch.

HERNÁNDEZ GONZÁLEZ-BAR­REDA Pablo A., Chile (Ernst Mach) - Bene­fi­cial Ownership: An Auto­no­mous Inter­na­tional Tax Meaning?

CASTRO ARANGO Jose Manuel, Colombia (Ernst Mach) - Divi­dend Concept in Double Tax Trea­ties

CARELLI Fran­cesco, Italy (Ernst Mach) - Rethin­king the ‘Place of Effec­tive Manage­ment’ Tie-­Breaker Rule in Inter­na­tional Tax Law

CANNAS Fran­cesco, Italy - VAT – indi­rect taxa­tion at inter­na­tional and Euro­pean level

ING. RUZICKOVA Kamila, Brno - The quan­ti­fi­ca­tion of the impact of the intro­duc­tion of Common Conso­li­dated Corpo­rate Tax Base on the budget reve­nues of the Czech Repu­blic

ING. SOLI­LOVA Vero­nika, Ph.D. Brno  - The quan­ti­fi­ca­tion of the impact of the intro­duc­tion of Common Conso­li­dated Corpo­rate Tax Base on the budget reve­nues of the Czech Repu­blic

GRACIAAntónRicardo, Spain -  The preli­mi­nary refe­rence proce­dure within the field of taxa­tion

MENEZES PEREIRA Fernanda, Brazil -  The inter­na­tional double taxa­tion of income derived from services

KOVAC Matjaž, Slovenia -  Legal and economic justi­fi­ca­tion of intro­du­cing common conso­li­dated tax base and the impact of it on tax plan­ning

KOLO­MANSKI Lukasz, Poland (Ernst Mach) - Taxa­tion of collec­tive invest­ment vehi­cles in the system of inter­na­tional and euro­pean law

LASINS­KI-S­LU­ECKI Krzy­sztof, Poland    

PITRONE Fede­rica, Italy - Uckmar Envi­ron­mental taxa­tion  (Uckmar Fellow)

DANKO Zsófia, Hungary (Ernst Mach) -  Abusive factor real­lo­ca­tion under formu­lary appor­ti­onment method applied in the CCCTB regime

KOSTOHRYZ  Jiří, Czech Repu­blic (Ernst Mach) -  Beha­vioural effects of Effec­tive Tax Rates

BECKER Johannes, Germany -  Bestim­mung und Korrektur von Verrech­nungs­preisen bei der Verla­ge­rung imma­te­ri­eller Wirt­schafts­güter

WEGENER JESSEN Pernille, Denmark    

VILLAR EZCURRA Marta, Spain -  Studies in the deve­lop­ment of taxa­tion stra­te­gies of the energy industry and in the field of State incen­tives in the Euro­pean Union. Current rese­arch project on the energy sector tax incen­tives and State aids

SHUKLA Gaurav, India -  Improper use of Tax Trea­ties- A Lego-E­co­nomic Analysis

ASSILOVA Meruyert, Kazakhstan -  Attri­bu­tion of Profits to Perma­nent Esta­blish­ments

PODOLS­KAYA Yana, Russ­land -  Steu­er­liche Off-s­hore-­Re­gime (Wirt­schafts­geo­gra­phie)

SUZUKI Yuya, Japan -  Analy­zing the effect of EC Law on non-­member coun­tries in the field of tax law

ZOU Sainan, China -  E-com­merce Tax Law Problems: The Issues and Legis­la­tive Responses in China, from a Compa­ra­tive Perspec­tive

MARULLO Ferdi­nando, Italy  - The use of arbi­tra­tion as a way to solve inter­na­tional transfer pricing disputes

APOS­TOLIDOU Eleni, Cyprus  - The fiscal aspects of the adop­tion of a Federal Consti­tu­tion in Cyprus

CALLEJA BORG Jeanette, Malta (Ernst Mach) -  Rese­arch in the area of cros­s-border group loss relief in the EU.

ZHU Xiaodan, China (Ernst Mach) - Relief of Double Taxa­tion under Trian­gular Cases

GÜMÜS­KAYA Gamze, Türkei - Tincel Cultural Foun­da­tion Proof and evidence system in compe­ra­tive tax law and inter­na­tional tax law

PÉREZ Cristóbal, Chile(IRSES) -The treat­ment of hybrid instru­ments in Tax trea­ties

SUZUKI Yuya, Japan -  Conflicts between Tax Conven­tions and National Tax Legis­la­tions (espe­cially C.F.C Legis­la­tion)

PREJS Ewa, Polen  - Draf­ting the new exit tax in Poland and The prin­ciple of tax equa­lity

HODZIC Sabina, Kroa­tien (Erasmus) - Issues rela­ting to Inter­na­tional Taxa­tion with special regard to Union law

CAO Runqing 曹润青, China (Bejing Scho­lar­ship Program - CUFE (Central Univer­sity of Finance and Econo­mics) ) - Rese­arch on Tax of Indi­rect Transfer of Shares

MÜLLER Peter, Deutsch­land (Juli­us-­Pau­l-Stieg­ler-­Ge­dächt­nis-­Stif­tung) - Die Zukunft der euro­päi­schen Unter­neh­mens­be­steue­rung unter beson­derer Berück­sich­ti­gung der euro­päi­schen Recht­spre­chung

KOZIE­LE­WICZ Jacek, Polen -  Taxa­tion on secu­ri­tiza­tion tran­sac­tions in Inter­na­tional Tax Law

SOLI­LOVA Vero­nika, Tsche­chien -  Transfer pricing of Multi­na­tional Enter­prises

WEGENER JESSEN Pernille, Däne­merk -  Eco-­Ta­xa­tion and State Aid

De BRITO MACHADO Segundo Hugo, Brasi­lien  - The resti­tu­tion of indi­rect taxes in europe

KOLOZS Dr. Borbála, Ungarn (Ernst Mach) - Tax Morale

HAMBRE Anna-­Maria, Schweden -  Public Access and Secrecy in Tax Admi­nis­tra­tion - The Balance of Inte­rests Between Trans­pa­rency and Privacy in Tax Admi­nis­tra­tion

Prof. DEÀK Daniel, Ungarn -  Banken­ab­gabe und Popu­lismus in der Steu­er­po­litik

NOWA­KOWSKI Marcin, Polen (Stipen­dien Stif­tung der Repu­blik Öster­reich) - Inter­na­tional tax issues of cros­s-border mobi­lity between People’s Repu­blic of China and Euro­pean Union

ORTEGA Juan, Mexiko (Scho­lar­ship from Univer­sidad Autónoma del Estado de Morelos (México) ) - Inter­pretación de los conve­nios para evitar la doble impo­sición, desde la perspec­tiva mexi­cana (inte­pre­ta­tion of double taxa­tion trea­ties from mexican point of view)

CHEN Zoe, China (Bejing Scho­lar­ship Program) - The use of the OECD appro­ches of atri­bu­ting profits to perma­nent esta­bish­ments as a refe­rence for China - Taking mulit­na­tional finan­cial insti­tu­tions for example

KOCIS Michal, Slowakei -  Legal aspects of preven­ting double taxa­tion and tax evasion

VINTRAS Barbara, Frank­reich (Ernst Mach) - Euro­pean Union law and tax incen­tives for activi­ties of general inte­rest. Issues and pros­pects in light of the situa­tion of univer­si­ties

LAMENSCH Marie, Belgien -  VAT on e-com­merce

SMOTER Karol, Polen (Stipen­dien Stif­tung der Repu­blik Öster­reich) - Tax legal aspects of the free move­ment of goods in the Euro­pean Union Law

CECIONI Pietro, Italien -  Abuse of tax law from a compa­ra­tive perspec­tive

BIER­NACKI Krzy­sztof, Polen (Ernst Mach) -  Exemp­tions of finan­cial services in the VAT

CHENG Dan Danny, China  - The indi­vi­dual income tax treaty

MASTEL­LONE Pietro, Italien -  Inter­na­tional Tax Coope­ra­tion, espe­cially focused on the exch­ange of infor­ma­tion, cros­s-border assis­tance in tax collec­tion and taxpayer's protec­tion

KOCIS Michal, Slowakei -  Legal aspects of preven­ting double taxa­tion and tax evasion

MARTI­NENGO Stefania, Italien (Ernst Mach) - The abuse of law in tax law: general prin­ciple of EU system or inter­pre­ta­tive stan­dard? A study from the ECJ’s case law to the expe­ri­ences of Italy, Germany and Austria

PANTAZ­ATOU Kate­rina, Grie­chen­land (Ernst Mach) - The appro­priate mode of gover­nance for direct taxa­tion in times of auste­rity and prospe­rity / The harmo­niza­tion of corpo­rate taxa­tion as a factor in the process of Euro­pean Inte­gra­tion

JAIN Saurabh, Indien (Ernst Mach) - Effec­tiveness of the Bene­fi­cial Ownership Test in Conduit Company Cases

GOVIND Sriram, Indien -  The Rule of Force of Attrac­tion in Article 7 of the UN Model

LASINS­KI-­SULECKI Krzy­sztof, Polen (Ernst Mach) - Topic of post-doc­toral rese­arch: The impact of asso­ciated enter­prises on tax base and customs valua­tion. Compa­ra­tive analysis of arm’s length prin­ciple, formu­lary appor­ti­onment, open market value and transfer pricing under customs law.

CALLEJA BORG Jeanette, Malta  - Cros­s-border group loss relief

DE HEER Peter, Nieder­lande -  PhD rese­arch on no and low tax juris­dic­tions. Analysis of compli­ca­tions arising from tax trea­ties concluded with such juris­dic­tions. Recom­men­da­tions to improve the OECD Model Tax Convention

BUITRAGO DIAZ Espe­ranza, Kolum­bien (Etta Becker Donner grant from Latin America Insti­tute of Austria) - Taxa­tion and soft law

SEMERAD Pavel, Tsche­chien -  Die Wirk­sam­keit der Steuer auf Mine­ralöle

ALMUDI CID José Manuel, Spanien (PROGRAMA “SALVADOR DE MADA­R­IAGA”) - Inter­na­tional Taxa­tion of Hybrid Finan­cial Instru­ments

WANG Wenting, China (CSC - FWF) - The deve­lop­ment and appli­ca­tion of tax law inter­pre­ta­tion in China

PREJS Ewa, Polen  - Tax Treaty Case Law

TANG Liming, China (CSC - FWF) -  Inter­na­tional Perspec­tives on the trends of China’s tax law reforms

BIEN­KOWSKA Ewa, Polen (Ernst Mach) - Tax Incen­tives for Tech­no­logy Transfer to least deve­l­oped coun­tries- Imple­men­ta­tion of Article 66.2 of the TRIPS Agree­ment

GARUFI Sebas­tiano, Italien/Schweiz (Ernst Mach) -  PhD thesis: “Inter­na­tional Stra­te­gies on Harmful Tax Compe­ti­tion: Tax Havens, Soft Law, and Sover­eign States”

JAIN Saurabh, Indien (Ernst Mach) - Effec­tiveness of the Bene­fi­cial Ownership Test in Conduit Company Cases

MASTEL­LONE Pietro, Italien/Großbri­tan­nien (Ernst Mach) - Inter­na­tional Tax Co-ope­ra­tion: balan­cing contrast to tax evasion and taxpayers' rights protec­tion

SANECKA Katar­zyna, Polen (Ernst Mach) -  Compa­rison of solu­tions and tax law systems in rela­tion with transfer pricing for diffe­rent counrties regar­ding Polish tax Law. Back­ground of inter­na­tional tax law     

GUMLEY Wayne, Austra­lien (IRSES) - Ecolo­gical tax reform, and more speci­fi­cally tax expen­diture analysis with a focus on removal of perverse subsi­dies which under­mine envi­ron­mental poli­cies, eg fossil fuel subsi­dies. Taxa­tion of natural resources (royal­ties vs resource rent tax)

PITA Sanjin, Serbien -  Group taxa­tion in Bosnia and Herze­go­vina

KRAAL Diane, Austra­lien  - Rese­arch in frame of the IRSES project

YUAN Diya, China (China Scho­lar­ship) -  Inter­na­tional tax law, tax avoidance and inter­na­tional double taxa­tion

BARTEN­BACH Magda­lena, Polen -  e-le­arning / Polish post­gra­duate tax law program

GEDIK Gulsen, Türkei (Scho­lar­ship from Marmara Univer­sity) - Controlled Foregin Corpo­ra­tions

ŁUKAWSKA Domi­nika, Polen -  e-le­arning / Polish post­gra­duate tax law program

Dr. MIREK Ireneusz,  Polen -  Consump­tion taxes, ecolo­gical tax reform, electri­city tax, fuel tax, taxa­tion of motor vehi­cles, Envi­ron­mental Taxa­tion, Green Taxa­tion, Ecotaxes, CO2 tax, carbon tax, energy taxes / taxa­tion of company trans­for­ma­tion, Conver­sion Tax Law, merger taxa­tion

SOBOT­KOVA Vero­nika, Tsche­chien (Ernst Mach) - Harmful Tax Prac­tices, tax evasion and problems of thin capi­ta­liza­tion, CFC and FIF rules/: Tax compe­ti­tion in EU and options of elimi­na­tion its nega­tive inci­dence

VUKCEVIC Ilija, Monte­negro -  Case law of the Court of Justice of EU in the area of direct taxa­tion. case law of the Court of Justice of EU in the area of direct taxa­tion

WOJE­WODA Michał, Polen  - Statu­tory pledge in forwar­ding contracts. (Inter­na­tional trans­port law (inclu­ding conflict rules)

,DE JUAN LEDESMA Alvaro, Spanien -  Euro­pean Union (EU) tax law, in parti­cular, in the field of inter­na­tional taxa­tion, corpo­rate taxa­tion, and the taxa­tion of finan­cial instru­ments.

MASTEL­LONE Pietro, Italien -  Inter­na­tional Tax Coope­ra­tion, espe­cially focused on the exch­ange of infor­ma­tion, cros­s-border assis­tance in tax collec­tion and taxpayer's protec­tion.

LA VALVA Claudio, Italien  - The right to a fair trial in tax procee­ding

STRECK­FUSS Karen, Austra­lien -  Rese­arch in frame of the IRSES project

MALECKA Magda­lena, Polen (Ernst Mach) - Rela­tion between the EU tax law and an internal tax law of Member States

MURA­TOVA Karina, Kasach­stan  - Tax Trea­ties

GERSON Anna, Schweden -  Taxa­tion of cros­s-border corpo­rate colla­bo­ra­tion and busi­ness deve­lop­ment using new commu­ni­ca­tion tech­no­lo­gies

Dr. NOWAK Tomasz, Polen -  Steu­er­ver­fah­rens­recht, lokale Abgaben, ihre Quellen und Elemente der Konstruk­tion

YANEZ Felipe, Chile (IRSES) - Assi­gn­ment of taxing rights and taxing powers

NEVE Sanne, Däne­mark -  EU Tax Law and Cros­s-Border Restruc­ture­ring

SMIT Daniel, Nieder­lande -  The impact on Member States' company taxa­tion regimes of the free move­ment of capital as applicable between the EU Member States and non-EU Member States.

SOLI­LOVA Vero­nika, Tsche­chien (Ernst Mach) - The legal frame­work of transfer pricing in EU Member States. / Transfer pricing adjust­ment. Inter­na­tional arbi­tra­tion. / Judge­ments of the Euro­pean Court of Justice in the sphere of transfer pricing.

PREJS Ewa, Polen  -  Tax Treaty Case Law

LA VALVA Claudio, Italien -  The right to a fair trial in tax procee­ding

VALEK Juraj, Slowakei (Slovak Academic Agency Grant) - Consump­tion taxes in Euro­pean Union

FOUFO­POULOS George, Grie­chen­land -  The tax concept of income from divi­dends

RAMOS Isaque, Portugal -  Euro­pean Tax Law

BRODZKA Alicja, Polen (Ernst Mach) - Inter­na­tional aspects of direct taxa­tion, transfer of tax infor­ma­tion and the influ­ence of Euro­pean legis­la­tion to the posi­tion of third coun­tries which use tax compe­ti­tion.

TURINA Ales­sandro, Italien (Ernst Mach) -  Inter­na­tional Admi­nis­tra­tive Coope­ra­tion in Tax Matters. Exch­ange of Tax Infor­ma­tion from an Inter­di­sci­pli­nary Perspec­tive

BERG­LUND Martin, Schweden  - The foreign tax credit method

CALLEJA BORG Jeanette, Malta (Ernst Mach) - Cros­s-border group loss relief in the EU

VERSTRAETEN Axel, Argen­ti­nien -  My rese­arch topic is the need, for deve­lo­ping coun­tries, of double tax conven­tion, analy­zing Argen­tina's case. With respect to Austria, my idea is to analyze the origin and charac­te­ris­tics of Argen­tina and Austria's double tax conven­tion and, of course, the reasons for the termi­na­tion

DRUEN Klaus Dieter, Deutsch­land -  Verfah­rens­recht­li­chen Unter­schieden zwischen der deut­schen Abga­ben­ord­nung und der öster­rei­chi­schen BAO

FERHA­TOGLU Emrah, Türkei (Scho­lar­ship from Eski­sehir Osman­gazi Univer­si­tesi) -  Sett­le­ment Disputes in Turkish Tax Treaty Law

STEWART Miranda, Austra­lien -  Inter­na­tional Tax Exch­ange and Enforce­ment: New Norms in Global Tax Trans­pa­rency

ZHANG Jing­ping, China -  The Compa­rison of Outbound Income Taxa­tion Between Austria and China

VUKCEVIC Ilija, Monte­negro (Scho­lar­ship from State Univer­sity of Monte­negro) -  Anti-a­vo­idance legis­la­tion, EU tax law and Inter­na­tional tax plan­ning

HONGLER Peter, Schweiz (Ernst Mach/ Stipen­dium des Schwei­ze­ri­scher Natio­nal­fonds) - Hybride Finan­zie­rungs­in­stru­mente im Steu­er­recht

CASSIDY Julie, Austra­lien  - The Role of General Anti-tax Avoidance Rules

FRANCH Fluxa Juan, Spanien (Ernst Mach) - Groups of compa­nies. Tax grou­ping. Company and tax law from a Euro­pean Law perspec­tive

DUBUT Thomas, Frank­reich (Ernst Mach) -  The “Balan­ce­d-Al­lo­ca­tion” Concept in ECJ Case-Law: Analysis and Impact on Domestic Tax Law

PAUN Dragos, Rumä­nien -  CCCTB

LUCINS­KIENE Aine, Litauen (Lithua­nian Grant) - Legal Aspects of Inter­na­tional Taxa­tion

JIAN Su, China -  Economic Analysis on Tax Struc­ture and Capital Market – what an effi­cient tax law system is for capital market and how to design

NOGUEIRA Joao Felix Pinto, Portugal (Portu­guese post-doc fellowship ("Fundação Ciência e Tecno­logia")) - Euro­pean Tax Law       

JAIN Saurabh, Indien (Ernst Mach) - Effec­tiveness of the Bene­fi­cial Ownership Test in Conduit Company Cases

ZHANG Jing­ping, China  - The Compa­rison of Outbound Income Taxa­tion Between Austria and China

PALARAS Michael, Grie­chen­land  - The stay of execu­tion of tax acts

LA VALVA  Claudio, Italien  - The right to a fair trial in tax procee­ding

KOSTIC Svetislav, Serbien -  The present useful­ness of the non-­dis­cri­mi­na­tion provi­sion of the OECD Model in light of its intended purpose, the impact of the ECJ case law on its inter­pre­ta­tion and finding poten­tial solu­tions to better deal with non-­dis­cri­mi­na­tion under DTTs

PAUN Dragos, Rumä­nien -  Euro­pai­sche Steu­er­recht­ent­wick­lung , CCCTB

BAUER Dorthe, Deutsch­land -  Stif­tungen

OLIVETI Fran­cesco, Italien -  The prin­ciple of propor­tio­na­lity in EU Tax Law

Dr. SCHMIDTMANN Dirk, Deutsch­land -  The Austrian Group Taxa­tion Regime in the light of the recent deve­lop­ments in Germany

PISAPIA Attilio, Italien -  The bene­fi­cial ownership clause

KNITTEL Mathias Bene­dict, Deutsch­land -  Equa­lity and ability to pay in national tax systems

JUNWEI Alex He, China (CSC) - Income Tax Diffe­rences between Finan­cial Deri­va­tives and Tradi­tional Finan­cial Instru­ments

JIAN Su, China (CSC) - Economic Analysis on Tax Struc­ture and Capital Market – what an effi­cient tax law system is for capital market and how to design

VILLEGAS ALDA­ZOSA Alvaro, Boli­vien (Ernst Mach) - Tax Assi­gn­ment for the new Boli­vian Consti­tu­tional Regime

DAMGAARD Sanne Neve, Däne­mark -  Cros­s-Border Restruc­tu­ring with Succes­sion in Civil Law and Tax Law – . Types of Tran­sac­tions and Types of Compa­nies

HONGLER Peter, Schweiz -  Hybride Finan­zie­rungs­in­stru­mente im Steu­er­recht

DUBUT Thomas, Frank­reich (Ernst Mach) - The “Balan­ce­d-Al­lo­ca­tion” Concept in ECJ Case-Law: Analysis and Impact on Domestic Tax Law

FATOUROU Chris­tina, Grie­chen­land (Ernst Mach) - The retroac­tive effect of the laws in the Tax Law»

GABRIEL Mandy, Nieder­lande (Ernst Mach) - Social exemp­tions under EU VAT legis­la­tion – Defi­ni­tions, applica­bi­lity, imple­men­ta­tion and effec­tiveness of the social exemp­tions in VAT

CALLEJA BORG Jeanette, Malta (Ernst Mach) - Cros­s-border group loss relief in the EU

SZUDOCZKY Rita, Ungarn (Ernst Mach) - The rela­ti­onship of diffe­rent sources of EC law in the field direct taxa­tion: primary and secon­dary EC law, funda­mental free­doms and state aid rules

MIAO Liu, China (Ernst Mach) - A Study on Double Taxa­tion of Income in Multi­na­tional Mergers and Aqui­si­tions

NOGUEIRA Joao Felix Pinto, Portugal (Ernst Mach) - Euro­pean Tax Law

TETLAK Karo­lina Polen (Ernst Mach) - Taxa­tion of inter­na­tional sportsmen parti­ci­pa­tion in major sports events./ reserach on the UEFA cham­pi­ons­ship and other major sporting events in Europe   

KUBI­COVA Jan, Slowakei - Slovak Rese­arch Grant - Habi­li­ta­tion Thesis

JIME­NE­Z-VAL­LA­DOLID Domingo J., Spanien (PROGRAMA NACIONAL DE FORMACIÓN DE PROFE­SO­RADO UNIVER­SI­TARIO) - The cros­s-border effects of mergers and other means of corpo­rate reor­ga­niza­t­ions

PAXINOU Natalia, Grie­chen­land -  The taxa­tion of inte­rest payments

IMSTEPF Ralf, Schweiz -  Steu­er­recht, Die Euro­pa­kom­pa­ti­bi­lität des schwei­ze­ri­schen Mehr­wert­steu­er­rechts

SCHAPER Marcel, Nieder­lande - Steu­er­recht, Fiscal Distor­tions in the Internal Market

LACHO­WICZ Marcin, Polen -  Steu­er­recht, Tax opti­miza­tion and state reac­tion

NERU­DOVA Dana, Tsche­chien -  Steu­er­recht, Possible methods of the tax base construc­tion for SME

OZGENC Selcuk, Türkei -  Steu­er­recht, Abuse of Tax Trea­ties and Turkish Tax Treaty Prac­tice

SMIT Daniel, Nieder­lande -  Steu­er­recht, Freedom of invest­ment between the EU and non-EU coun­tries and company taxa­tion

REN Linghui, China  - Steu­er­recht, The policy and regu­la­tion of transfer pricing in China

CHAI­J­KOVSKIJ Dmitrij, Weiß­r­uss­land -  Steu­er­recht, Die Zoll­zah­lungen und die Zoll­kon­trolle unter den Bedin­gungen der Globa­li­sie­rung und der inno­va­tiven Entwick­lung

YERA­MEYE­VICH Siarhei, Weiß­r­uss­land -  Steu­er­recht, Tax compe­ti­tion between inte­gra­tion forma­tion of coun­tries