Vorlesen

Dissertationen und Habilitationen

BENDLINGER Valentin, Minimum taxation – OECD GloBE Proposal in the light of tax treaty and EU-law (Diss.)

BLUM Daniel, Taxation of Derivatives (Habil.)

BURIAK Svitlana, "The concepts of Value and Value Creation in International Tax Law and their Role for effective taxation of Digitalized Businesses" (Diss.)

CAPRILES Theo, "Harmful tax competitions Initiatives customary international law" (PhD)

CAPRISTANO CARDOSO Gabriela, "Simplification Measures and their compativility with the arm's length principle" (Diss.)

CHROUSTOVSKY Stephanie, "Multilateralism in Tax Treaty Law" (Diss.)

DAMBERGER Robin, "CO2-Steuern" (Diss.)

DIMITROPOULOU Christina, "Robot tax" (PhD)

DZIWINSKI Karol Adam, "DEMPE Concept and Intangibles. Definition, practical application and analysis in the context of license model" (Diss.)

FIALA Florian, Rechtskraft im Abgabenrecht (Diss.)

GARCÍA Flavia, "Three Essays on the Economics of International Business Taxation" (PhD)

GENEST Nadia, "Family firms’ perspective on tax decision making" (PhD)

GOVIND Sriram, "Fundamental inequities in the allocation of taxing rights in tax treaties: Issues and possible solutions" (PhD.)

KÁROLYI Balázs, "Turnover-based business taxes and its compatibility with EU law" (Diss.)

KLOKAR Martin, "Die Zeit im Ertragsteuerrecht" (Diss.)

KOCH Petra, "BEPS Action 7: Pes" (Diss.)

LAN Shimeng, "Redefining taxpayers' rights to privacy and data protection in digital era" (Diss.)

LAZAROV Ivan, Anti-Tax-Abuse in the EU: the Internal Market Narrative (PhD)

LUO Xiangdan, "Do Tax Treaties give rise to double taxation in dual-taxpayer cases. A Legal Analysis of Art. 1(3) OECD MC 2017" (PhD)

MESSINA Sergio, Import VAT and Custom duties (Diss.)

MIGAI Clement, "Tax and Iffs in Extractive Industries" (Diss.)

MILADINOVIC Alexandra, "Selectivity and the Arm's Length Priciple in EU Tate aid law" (Diss.)

MOLDASCHL Katharina, "Ertragsteuerrecht und Sozialversicherungsrecht" (Diss.)

OLOWSKA Marta, Digital Transformation and Indirect Taxation: Examining the Tax Policy and Administration Potential (Diss.)

PAPULOVA Angelina, Model legislation for co-operative compliance validated by reference to specific jurisdictions (Diss.)

PÉREZ JARPA Cristóbal, "Value Creation and Tax Treaties" (PhD)

PETRUZZI Raffaele, "Transfer Pricing Aspects of Intra-Group Financing" (Habil.)

POLLAK Christina, The Modernisation of the VAT system for Digital Platforms (Diss.)

PRASANNA Sayee, Transfer pricing implications of business restructurings arising from digitalization of business models (Diss.)

RIEDL Mario, "Die Zukunft des Berufsgeheimisses: Ist das Vertrauensverhältnis zwischen Berater und Klient gefährdet?" (Diss.)

ROSCA Ioana-Felicia, Countering double non-taxation and the use of hybrid financial instruments in the European Union (PhD)

RUIZ Alejandro, "The economic Impact of the adoption of Human Rights in Taxpayer’s defense" (PhD)

SALES PARADA Henrique Marcio, "Requirements for Efficient Mandatory Disclosure Rules on Aggressiv Tax Planning" (PhD)

SAMUEL, "Three Essays on Taxes and Finance" (Diss.)

SCREPANTE Mirna Solange, Rethinking the arm's length principle on the era of value creation. An Analysis of Intangibles Profit-Shifting Tax Planning Structures (Diss.)

SILLER Selina, "Outsourcing bei nicht verbundenen Unternehmensträgern in der Umsatzsteuer" (Diss.)

STASIO, "Tax treaties networks: formation, externalities and foreign direct investment" (Diss.)

STREICHER Annika, "VAT Dispute Resolution the Framework of European Law" (Diss.)

SZUDOCZKY Rita, "The role of general principles in coordinating international tax law, general principles underlying the BEPS Project" (Habil.)

TAKAHASHI Mari, Multilateral Mutual Agreement Procedure (Diss.)

TURCAN Laura, "Schiedsklauseln in DBA (Art 25 OECD-MC + UN-MC)" (Diss.)

TURIC Draga, "Verfahrensrechtliche Anforderungen in der umsatzsteuerlichen Rspr. EuGH" (Diss.)

ULLMANN, "Digital Taxes and Double Tax Conventions" (Diss.)

VALLADA Felipe, "Beneficial Ownership and the OECD: History, Analysis and Jurisprudence" (PhD)

ZÖHRER Christiane, "Vertreterbetriebsstätte post BEPS" (Diss.)

ZOLLES Stephanie, "Striking the Balance between the Principle of Territoriality and the Fundamental Freedoms: The CJEU’s Case Law in Direct Taxation" (Diss.)