Institute for Austrian and International Tax Law

Publications

Research output per year 1900 2014 2015 2016 2017 2018 2019 2020 2021 2022 2023 2024 2025

• 2111 Journal article
• 1254 Chapter in edited volume
• 756 Popular science article
• 464 Case note
• 1173 More
  • 342 Edited book (editorship)
  • 280 Contribution to legal commentary
  • 117 Book (monograph)
  • 89 Other scientific publications
  • 66 WU Working Paper
  • 62 Other contribution to journal
  • 45 Contribution to conference proceedings
  • 38 Conference poster
  • 33 Research report, expert opinion
  • 25 Textbook
  • 21 Master's thesis
  • 19 Doctoral thesis
  • 17 Working Paper/Preprint
  • 7 Diploma thesis
  • 3 Practice handbook, manual
  • 3 Entry in encyclopedia
  • 3 Lecture notes/Article in lecture notes/Teaching resources
  • 2 Habilitation
  • 1 Business case

Research output per year

Research output per year

Search results

• 2025

  Diritto tributario europeo

  Translated title of the contribution: European Tax LawPistone, P., Mar 2025, 4 ed. Giappichelli. 384 p.

  Publication: Book/Editorship/Report › Book (monograph)

• Steuerrecht - Der Neutralitätsgrundsatz im Umsatzsteuerrecht

  Spies, K., Apr 2025, Wien: Manz. 142 p. (Verhandlungen des 22. Österreichischen Juristentages 2025).

  Publication: Book/Editorship/Report › Book (monograph)

• The Involvement of Intermediaries in the Collection of European VAT

  Kallay Cicin-Sain, N., 2025, (Accepted/In press) IBFD.

  Publication: Book/Editorship/Report › Book (monograph)

• The Taxing Powers of the European Union: A Legal Analysis of the Levying of EU Taxes

  Caziero, M., Apr 2025, IBFD. 394 p. (IBFD Doctoral Series; No. 80).

  Publication: Book/Editorship/Report › Book (monograph)

• Toplumsal Cinsiyet Eşitliği Bakımından Vergilendirme

  Translated title of the contribution: Taxation from the Perspective of Gender EqualityInal, D., Feb 2025, Istanbul: On İki Levha Yayıncılık. 184 p.

  Publication: Book/Editorship/Report › Book (monograph)

• 2024

  An Answer to Aggressive Tax Planning with Intangibles: Designing Anti-Avoidance Measures that Comply with International, Trade and European Law

  Weiss de Resende, G., 11 Nov 2024, Amsterdam: IBFD. 514 p. (IBFD Doctoral Series; No. 74).

  Publication: Book/Editorship/Report › Book (monograph)

• Article 12B UN Model Convention 2021: The UN’s Response to the Tax Challenges Arising From the Digitalization of the Economy

  Knotzer, C., 2024, Alphen aan den Rijn: Wolters Kluwer. 283 p.

  Publication: Book/Editorship/Report › Book (monograph)

• Das Berufsgeheimnis rechtsberatender Berufe im Steuerrecht

  Riedl, M., Apr 2024, 1. ed. Wien: LexisNexis. 410 p. ( Schriften zum österreichischen Abgabenrecht; No. 88).

  Publication: Book/Editorship/Report › Book (monograph)

• Exit Taxation and Value Creation

  Perez Jarpa, C., Oct 2024, Amsterdam: IBFD. 620 p. (WU - Tax Law and Policy Series; No. 31).

  Publication: Book/Editorship/Report › Book (monograph)

• Multilateralism in Tax Treaty Law

  Gombotz, S., Dec 2024, Amsterdam: IBFD. 382 p. (WU - Tax Law and Policy Series; No. 32).

  Publication: Book/Editorship/Report › Book (monograph)

• Robot Taxation: a normative tax policy analysis - domestic and international tax considerations

  Dimitropoulou, C., May 2024, Amsterdam: IBFD. 718 p. (IBFD Doctoral Series, Vol. 70).

  Publication: Book/Editorship/Report › Book (monograph)

• The Compatibility of Turnover-Based Business Taxes with EU Law and WTO Law

  Karolyi, B., Nov 2024, Amsterdam: IBFD. 606 p. (IBFD Doctoral Series; No. 73).

  Publication: Book/Editorship/Report › Book (monograph)

• The OECD Transfer Pricing Guidelines and Value Creation

  Screpante, M. S., Jan 2024, Amsterdam: IBFD. 360 p. (IBFD Doctoral Series; No. 68).

  Publication: Book/Editorship/Report › Book (monograph)

• The Taxation of Fees for Technical Services on the Basis of Article 12A UN Model Convention

  Orzechowski, D., May 2024, Alphen aan den Rijn: Kluwer Law International. 270 p. (Series on international taxation; No. 86).

  Publication: Book/Editorship/Report › Book (monograph)

• Umsatzsteuer in der Unternehmensinsolvenz

  Mittendorfer, M., Aug 2024, Wien: Lexis Nexis. ( Schriften zum österreichischen Abgabenrecht, Vol. 89).

  Publication: Book/Editorship/Report › Book (monograph)

• 2023

  CJEU Case Law in Direct Taxation: Territoriality and Fundamental Freedoms

  Zolles, S., 13 Jul 2023, 1 ed. Wien: Linde Verlag. 268 p. (Series on International Tax Law, Vol. 134).

  Publication: Book/Editorship/Report › Book (monograph)

• Cross-Border Juridical VAT Double Taxation in the Framework of European Law

  Streicher, A., Jun 2023, Amsterdam: IBFD. 284 p. (WU - Tax Law and Policy Series, Vol. 27).

  Publication: Book/Editorship/Report › Book (monograph)

• Die Zeit im Ertragsteuerrecht

  Klokar, M., 2023, Wien: LexisNexis. 403 p. ( Schriften zum österreichischen Abgabenrecht, Vol. 87).

  Publication: Book/Editorship/Report › Book (monograph)

• Normativity in International Tax Law: A Legal Theoretical Inquiry into Contemporary International Tax Discourse

  Blum, D., 2023, Amsterdam: IBFD. 634 p. (WU - Tax Law and Policy Series; No. 25).

  Publication: Book/Editorship/Report › Book (monograph)

• The OECD's Global Minimum Tax and its Implementation in the EU: A Legal Analysis of Pillar Two in the Light of Tax Treaty and EU Law

  Bendlinger, V., 15 Jul 2023, Alphen aan den Rijn: Wolters Kluwer. 600 p.

  Publication: Book/Editorship/Report › Book (monograph)

• 2022

  Anti-Tax-Avoidance in Corporate Taxation under EU Law: the Internal Market Narrative

  Lazarov, I., 2022, Amsterdam: IBFD. 328 p. (IBFD Doctoral Series, Vol. 62).

  Publication: Book/Editorship/Report › Book (monograph)

  Open Access

• Credit Method Compatibility and Constraints under EU Law: An Analysis of the Case Law of the CJEU

  Julien, R., 2022, Alphen aan den Rijn: Wolters Kluwer Law & Business. 543 p. (Series on international taxation, Vol. 79).

  Publication: Book/Editorship/Report › Book (monograph)

• Diritto Tributario Europeo

  Pistone, P., 2022, 3 ed. Giappichelli. 376 p.

  Publication: Book/Editorship/Report › Book (monograph)

• Outsourcing in der Umsatzsteuer: Europäische und nationale Lösungen für die Praxis

  Siller, S., 11 Jul 2022, Wien: LexisNexis. 636 p. ( Schriften zum österreichischen Abgabenrecht, Vol. 86).

  Publication: Book/Editorship/Report › Book (monograph)

• Platforms in EU VAT Law: A Legal Analysis of the Supply of Goods

  Pollak, C., 2022, Alphen aan den Rijn: Wolters Kluwer. 367 p. (Eucotax Series on European Taxation, Vol. 70).

  Publication: Book/Editorship/Report › Book (monograph)

• Substance in International Tax Law: DEMPE Approach, Substantial Activity Requirement and Beneficial Ownership

  Navisotschnigg, F., 23 Aug 2022, Alphen aan den Rijn: Wolters Kluwer. 192 p. (Series on international taxation, Vol. 83).

  Publication: Book/Editorship/Report › Book (monograph)

• Taxing Crime: A Whole-of-Government Approach to Fighting Corruption, Money Laundering, and Tax Crimes

  Brun, J.-P., Cebreiro Gomez, A., Julien, R., Ndubai, J. W., Owens, J., Rao, S. & Esquivel Soto, Y., 29 Jun 2022, Washington DC: World Bank Group. 103 p. (Stolen Asset Recovery Initiative Series (StAR)).

  Publication: Book/Editorship/Report › Book (monograph)

  Open Access
• 2021

  CO2-Steuern. Eine rechtliche Einordnung möglicher Ausgestaltungsoptionen in Österreich

  Damberger, R., 2021, Wien: LexisNexis.

  Publication: Book/Editorship/Report › Book (monograph)

• Cooperative Compliance A Multi-stakeholder and Sustainable Approach to Taxation

  Owens, J. & Leigh-Pemberton, J., 2021, Austria: Kluwer Law International.

  Publication: Book/Editorship/Report › Book (monograph)

• Diritto tributario internazionale

  Pistone, P., 2021, 3. ed. Italy: Giappichelli.

  Publication: Book/Editorship/Report › Book (monograph)

• 2020

  A Multilateral Instrument for Updating the Tax Treaty Network

  Bravo, N., 2020, Amsterdam: IBFD.

  Publication: Book/Editorship/Report › Book (monograph)

• Betriebliche Altersvorsorge

  Hörtenhuber, B., 2020, Wien: LexisNexis.

  Publication: Book/Editorship/Report › Book (monograph)

• Betriebliche Altersvorsorge durch Pensionskassen: im nationalen und internationalen Steuerrecht

  Hörtenhuber, B., 2020, 1. ed. Wien: LexisNexis. 330 p. (Schriften zum österreichischen Abgabenrecht, Vol. 83).

  Publication: Book/Editorship/Report › Book (monograph)

• Die Ergebnisabgrenzung bei verbundenen Unternehmen und Betriebsstätten post BEPS

  Holzinger, R., 2020, Wien: Linde Verlag.

  Publication: Book/Editorship/Report › Book (monograph)

• Diritto Tributario Europeo

  Pistone, P., 2020, II ed. Italy: Giappichelli.

  Publication: Book/Editorship/Report › Book (monograph)

• Handbuch Betriebsaufgabe und Wechsel der Gewinnermittlung

  Kofler, G., Urnik, S. & Rohn, E., 2020, 3 ed. Wien: Linde Verlag.

  Publication: Book/Editorship/Report › Book (monograph)

• Permanent Establishments in Value Added Tax

  Spies, K., 2020, 1 ed. Amsterdam: IBFD. 543 p. (WU - Tax Law and Policy Series, Vol. 13).

  Publication: Book/Editorship/Report › Book (monograph)

• The Anti-Abuse Rule for Permanent Establishments Situated in Third States

  Van West, J.-P., 2020, Amsterdam: IBFD.

  Publication: Book/Editorship/Report › Book (monograph)

• Umsatzsteuer 2020

  Melhardt, S., Kuder, B. & Pfeiffer, S., 2020, Wien: Linde Verlag.

  Publication: Book/Editorship/Report › Book (monograph)

• 2019

  Conflicts of International Legal Frameworks in the Area of Harmful Tax Competition

  Schoueri, P., 2019, Amsterdam: IBFD.

  Publication: Book/Editorship/Report › Book (monograph)

• Die Grenzen des Country-by-Country Reportings

  Langer, A., 2019, 1 ed. Wien: LexisNexis.

  Publication: Book/Editorship/Report › Book (monograph)

• Die Zinsschranke – Artikel 4 Anti Tax Avoidance Directive und seine Umsetzung in Österreich

  Mayer, M., 2019, 1 ed. Wien: LexisNexis.

  Publication: Book/Editorship/Report › Book (monograph)

• Diritto tributario internazionale

  Pistone, P., 2019, 2. ed. Italy: Giappichelli.

  Publication: Book/Editorship/Report › Book (monograph)

• Internationales Steuerrecht. Großkommentar MANZ

  Jirousek, H., Loukota, H. & Schmidjell-Dommes, S., 2019, Wien: Manz.

  Publication: Book/Editorship/Report › Book (monograph)

• Non-discrimination in Tax Treaty Law and World Trade Law

  Dziurdz, K., 2019, Alphen aan den Rijn: Kluwer Law International.

  Publication: Book/Editorship/Report › Book (monograph)

• Rechtsnachfolge im Unternehmenssteuerrecht

  Hohenwarter-Mayr, D., 2019, 1 ed. Wien: LexisNexis.

  Publication: Book/Editorship/Report › Book (monograph)

• Taxable Supplies and Their Consideration in European VAT

  Kollmann, J., 2019, Amsterdam: IBFD.

  Publication: Book/Editorship/Report › Book (monograph)

• 2018

  Die Psychologie des Steuerzahlens

  Mühlbacher, S. & Zieser, M., 2018, Berlin: Springer.

  Publication: Book/Editorship/Report › Book (monograph)

• Diritto tributario europeo

  Pistone, P., 2018, Italy: Giappichelli.

  Publication: Book/Editorship/Report › Book (monograph)

• Double (Non-)Taxation and EU Law

  Marchgraber, C., 2018, Wien: Kluwer Academic Publ.

  Publication: Book/Editorship/Report › Book (monograph)