Incoming Researchers
Academic Year 2017/18
ANQI Jiang, CHINA, Distinguish and Solve Digital Economy Taxation Issue in BEPS
BULANA Olexandra, UKRAINE, Tax reliefs within the context of EU State Aid legislation
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
HAMADA Akiko, JAPAN, TPMs in Transfer Pricing Taxation/ Treatment of CCA in future
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, Permanent establishment in the digital economy and internet transaction with criptocurrencies and Blockchain technologies
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
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
YAP Mei Mei, SINGAPORE, VAT
Academic Year 2016/17
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.
Academic Year 2015/16
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.
Academic Year 2014/15
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
Academic Year 2013/14
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
Academic Year 2012/13
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
Academic Year 2011/12
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
Academic Year 2010/11
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
Academic Year 2009/10
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
Academic Year 2008/09
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