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Dissertationen und Habilitationen

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

BORNS Rainer, Umsatzsteuerliche Behandlung von Kryptowährungen/Krypto Assets (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.)

CASTAGNA Stefano, "Enhancing Stakeholder Return on Invested Capital (ROIC) in International Tax Arbitration through Optimization of the Applicable Legal Framework. A Meditated Proposal based on Comparisons with International Commercial Arbitration, the Investment – State Dispute System and the World Trade Organization Dispute Mechanism" (PhD)

FIALA Florian, Rechtskraft im Abgabenrecht (Diss.)

GIL REIS RODRIGUES Ricardo Augusto, “Double Tax Treaty Policy for New Capital Exporters” (PhD)

GOMBOTZ Stefanie, "Multilateralism in Tax Treaty Law" (Diss.)

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

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

KNOTZER Christian, „Art 12B UN MC – Income from Automated Digital Services“ (Diss.)

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

KOTHA Ashrita Prasad, “Earmarked Taxes: A Tax Treaty and EU Law Analysis” (PhD)

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

LUO Xiangdan, “Do Bilateral Tax Convention Give Rise to Double Taxation: A Study on Art.1(3) OECD Model 2017” (PhD)

MESSINA Sergio, “European Import-VAT: Whether the Interaction Between European VAT and Customs Law Undermines External Neutrality” (PhD)

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

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

PÉREZ JARPA Cristóbal, "Exit Taxation and Value Creation: A Conceptual Analysis. Issues and Solutions from an EU Law and Tax Treaty Perspective" (PhD)

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

RAO Siddhesh, Transparency of Ultimate Beneficial Ownership in Kenya, Nigeria & South Africa (Diss.)

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

ROSCA Ioana-Felicia, “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)

SCUDERI Erika, "Taxation of outer space activities" (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.)