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
• 1252 Chapter in edited volume
• 756 Popular science article
• 464 Case note
• 1171 More
  • 342 Edited book (editorship)
  • 280 Contribution to legal commentary
  • 117 Book (monograph)
  • 89 Other scientific publications
  • 66 WU Working Paper
  • 60 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

  §§ 39-45 UmgrStG: Ergänzende Vorschriften

  Kofler, G. & Hübner-Schwarzinger, P., 2025, (In preparation) Umgründungssteuergesetz – Jahreskommentar. Kofler, G. (ed.). 14. ed.

  Publication: Chapter in book/Conference proceeding › Chapter in edited volume

• Accurate Delineation and Recognition of Actual Transactions

  Prasanna, S. & Petruzzi, R., Mar 2025, Fundamentals of Transfer Pricing - Volume 1: Principles and Practice. Petruzzi, R., Cottani, G. & Lang, M. (eds.). Wolters Kluwer, p. 39-70

  Publication: Chapter in book/Conference proceeding › Chapter in edited volume

• Aging Like Fine Wine: The Parent-Subsidiary Directive’s Participation Exemption in Light of the CJEU’s Case Law

  Kofler, G., 2025, (In preparation) Liber Amicorum Prof. Dr. Bruno Peeters. Van de Vijver & De Raedt (eds.).

  Publication: Chapter in book/Conference proceeding › Chapter in edited volume

• Article 23: Methods for Elimination of Double Taxation

  Kofler, G. & Pötgens, F., 2025, (In preparation) Global Tax Treaty Commentaries (GTTC). Pistone, P. (ed.).

  Publication: Chapter in book/Conference proceeding › Chapter in edited volume

• Article 9b Tax Residency Mismatches

  Szudoczky, R. & Kondej , M., 2025, (Accepted/In press) Commentary to the Anti-Tax Avoidance Directive. Haslehner, W. & Kuźniacki‬, ‪. (eds.).

  Publication: Chapter in book/Conference proceeding › Chapter in edited volume

• Auslegung und Anwendung des harmonisierten Steuerrechts

  Kofler, G., 2025, Europäisches Steuerrecht. Schaumburg, H., Englisch, J. & Dobratz, L. (eds.). 3. ed. Köln: Verlag Dr. Otto Schmidt, p. 591-602

  Publication: Chapter in book/Conference proceeding › Chapter in edited volume

• Austria – Revised „interim tax“ regime for private foundations with non-resident beneficiaries

  Staringer, C., 2025, (In preparation) CJEU – Recent Developments in Direct Taxation 2024. Kofler, G., Lang, M., Pistone, P., Rust, A., Schuch, J., Spies, K. & Staringer, C. (eds.). Linde Verlag

  Publication: Chapter in book/Conference proceeding › Chapter in edited volume

• Between Extremes: Citizenship Taxation and Exclusive Source Taxation as Responses to the “Demise” of Residence-Based Taxation

  Kofler, G., 2025, (In preparation) Democracy and the Legitimization to Tax. Heber, C. (ed.). IBFD

  Publication: Chapter in book/Conference proceeding › Chapter in edited volume

• Bourse Erasmus+ (Case C 277/23) - is there any room left for Member States to legislate in the field of direct taxes?

  Kallay Cicin-Sain, N., 2025, CJEU - Recent Developments in Direct Taxation 2024. Kofler, G., Lang, M., Pistone, P., Rust, A., Schuch, J., Spies, K., Staringer, C. & Szudoczky, R. (eds.). Wien: Linde Verlag, Vol. 147. p. 239-252 (Schriftenreihe zum internationalen Steuerrecht, Vol. 147).

  Publication: Chapter in book/Conference proceeding › Chapter in edited volume

• Certificate of Residence as a Requirement for Tax Treaty Entitlement

  Staringer, C., 2025, (In preparation) Tax Treaty Case Law around the Globe 2024. Kofler, G., Lang, M., Rust, A., Pistone, P., Schuch, J., Spies, K., Staringer, C., Storck, Essers, Kemmeren, Öner & Smit (eds.).

  Publication: Chapter in book/Conference proceeding › Chapter in edited volume

• Constitutional Foundations: EU Tax Competences; Treaty Basis for Tax Integration; Sources and Enactment of EU Tax Law

  Szudoczky, R. & Weber, D., 2025, (In preparation) European Tax Law: Volume 1: General Topics and Direct Taxation. Wattel, P. J., Marres, O. & Vermeulen, H. (eds.). 9. ed. Wolters Kluwer

  Publication: Chapter in book/Conference proceeding › Chapter in edited volume

• Cross-Border Loss Relief

  Kofler, G., 2025, (In preparation) European Tax Law: Volume 1: General Topics and Direct Taxation. Douma, S., Marres, O., Vermeulen, H. & Weber, D. (eds.). 9. ed. Wolters Kluwer

  Publication: Chapter in book/Conference proceeding › Chapter in edited volume

• Das Leistungsfähigkeitsprinzip im nationalen und europäischen Steuerrecht

  Lang, M., 2025, (Accepted/In press) 20 Jahre Deutscher Finanzgerichtstag - Steuerrecht in unsteten Zeiten und seine Entwicklung durch Digitalisierung sowie KI .

  Publication: Chapter in book/Conference proceeding › Chapter in edited volume

• Das Steuerregime für Bedienstete der EU

  Kofler, G., 2025, Europäisches Steuerrecht. Schaumburg, H., Englisch, J. & Dobratz, L. (eds.). 3. ed. Köln: Verlag Dr. Otto Schmidt, p. 883-898

  Publication: Chapter in book/Conference proceeding › Chapter in edited volume

• Der Wortlaut als Grenze der DBA-Auslegung?

  Lang, M., 27 May 2025, Festschrift 75 Jahre Hochschule für Finanzen NRW. Micker, L., Pohl, C. & Potthoff-Kowol, C. (eds.). Verlag Dr. Otto Schmidt, p. 371 - 388

  Publication: Chapter in book/Conference proceeding › Chapter in edited volume

• Die Besteuerung von Kryptowerten - Umsatzsteuer

  Borns, R., Jun 2025, Handbuch Kryptowerte. Miernicki, M. & Schinerl, F. (eds.). Wien: Linde Verlag

  Publication: Chapter in book/Conference proceeding › Chapter in edited volume

• Die Umsetzung von mitgliedstaatlichen Wahlrechten in der Umsatzsteuer am Beispiel der Normalwertregelung

  Spies, K., 5 May 2025, Finanz- und Steuerrecht im Verfassungsstaat: Festschrift für Markus Achatz zum 65. Geburtstag. Bieber, T., Kofler, G. & Summersberger, W. (eds.). Wien: Facultas Verlags- und Buchhandels AG

  Publication: Chapter in book/Conference proceeding › Chapter in edited volume

• Digital Services Taxes und Quellensteuern

  Kofler, G., 2025, (In preparation) Digitalisierung des Steuerrechts. Greil, S., Groß, S., Hummel, L., Mellinghoff, R. & Wargowske, L. (eds.).

  Publication: Chapter in book/Conference proceeding › Chapter in edited volume

• Einkommensteuerliches Privilegienrecht

  Kofler, G., 2025, (In preparation) Mobile Workforce. Bendlinger, Debriacher, Kerschner & Strauß (eds.). Linde Verlag

  Publication: Chapter in book/Conference proceeding › Chapter in edited volume

• Historisches zur „Geldleistung“ im finanzverfassungsrechtlichen Abgabenbegriff

  Kofler, G., 5 May 2025, Finanz- und Steuerrecht im Verfassungsstaat: Festschrift für Markus Achatz zum 65. Geburtstag. Bieber, T., Kofler, G. & Summersberger, W. (eds.). 1. ed. Wien: Facultas Verlags- und Buchhandels AG, p. 147 - 175

  Publication: Chapter in book/Conference proceeding › Chapter in edited volume

• Il costituzionalismo europeo e la sua dimensione tributaria italiana: il ruolo dello Statuto e l’interpretazione delle sue norme

  Pistone, P., 2025, (In preparation) Lo Statuto dei diritti del contribuente come strumento di attuazione dei principi costituzionali ed europei in materia tributaria [The Taxpayers’ Bill of Rights and the Interpretation of Its Norms]. Pistone, P. (ed.).

  Publication: Chapter in book/Conference proceeding › Chapter in edited volume

• Interpreting Tax Treaties as a State-to-State or State-to-Taxpayer Relationship?

  Pistone, P. & Perrou, K., 2025, (In preparation) Tax Treaty Interpretation. Danon, Gutmann, Maisto & Jiménez (eds.).

  Publication: Chapter in book/Conference proceeding › Chapter in edited volume

• Introduction

  Pistone, P., 2025, (In preparation) The Common Constitutional Tradition of the European Union and Its Impact on Tax Law. Pistone, P. (ed.).

  Publication: Chapter in book/Conference proceeding › Chapter in edited volume

• Introduction to Transfer Pricing

  Petruzzi, R., Cottani, G., Sollund, S. & Prasanna, S., Mar 2025, Fundamentals of Transfer Pricing - Volume 1: Principles and Practice. Petruzzi, R., Cottani, G. & Lang, M. (eds.). Wolters Kluwer, p. 3-38

  Publication: Chapter in book/Conference proceeding › Chapter in edited volume

• Introduzione

  Pistone, P., 2025, (In preparation) Lo Statuto dei diritti del contribuente come strumento di attuazione dei principi costituzionali ed europei in materia tributaria. Pistone, P. (ed.).

  Publication: Chapter in book/Conference proceeding › Chapter in edited volume

• Kapitalertragsteuerbefreiungen und Endbesteuerung

  Staringer, C., May 2025, Finanz- und Steuerrecht im Verfassungsstaat: Festschrift für Markus Achatz zum 65. Geburtstag. Bieber, T., Kofler, G. & Summersberger, W. (eds.). 1. ed. Facultas Verlags- und Buchhandels AG, p. 435-460 908 p.

  Publication: Chapter in book/Conference proceeding › Chapter in edited volume

• Kontradiktorischer Charakter des finanzgerichtlichen Prozesses

  Staringer, C., 2025, (In preparation) Stand und Entwicklungsperspektiven der Finanz- und Verwaltungsgerichtsbarkeit . Holoubek, M. & Lang, M. (eds.).

  Publication: Chapter in book/Conference proceeding › Chapter in edited volume

• Körperschaftsteuer

  Kofler, G., 2025, (In preparation) Steuerrecht – Studieren und verstehen. Kofler, G., Bieber, T. & Tumpel, M. (eds.). 8. ed.

  Publication: Chapter in book/Conference proceeding › Chapter in edited volume

• Kunst und Steuerrecht

  Blum, D., 2025, (In preparation) Kunst und Recht. Holoubek, M. & Lang, M. (eds.).

  Publication: Chapter in book/Conference proceeding › Chapter in edited volume

• Methodological and topical issues at the intersection of EU, constitutional and national law relevant on taxation matters

  Pistone, P., 2025, (In preparation) The Common Constitutional Tradition of the European Union and Its Impact on Tax Law. Pistone, P. (ed.).

  Publication: Chapter in book/Conference proceeding › Chapter in edited volume

• Mutter-Tochter-Richtlinie

  Kofler, G., 2025, Europäisches Steuerrecht. Schaumburg, H., Englisch, J. & Dobratz, L. (eds.). 3. ed. Köln: Verlag Dr. Otto Schmidt, p. 603-677

  Publication: Chapter in book/Conference proceeding › Chapter in edited volume

• National Report Austria

  Romstorfer, J. & Bendlinger, V., 2025, (Accepted/In press) Taxation of International Partnerships. Haase, F. (ed.).

  Publication: Chapter in book/Conference proceeding › Chapter in edited volume

• National Report Germany: Treaty Residence after abolition of the gift and inheritance tax

  Rust, A., 2025, (In preparation) Tax Treaty Case Law around the Globe 2024. Kemmeren, E., Essers, P., Öner, C., Kofler, G., Lang, M., Rust, A., Pistone, P., Schuch, J., Spies, K., Staringer, C. & Szudoczky, R. (eds.). Linde Verlag

  Publication: Chapter in book/Conference proceeding › Chapter in edited volume

• National Report Germany: Wardrobe and locker as a permanent establishment

  Rust, A., 2025, (In preparation) Tax Treaty Case Law around the Globe 2024. Kemmeren, E., Essers, P., Öner, C., Kofler, G., Lang, M., Rust, A., Pistone, P., Schuch, J., Spies, K., Staringer, C. & Szudoczky, R. (eds.).

  Publication: Chapter in book/Conference proceeding › Chapter in edited volume

• Neuzuweisung von Besteuerungsrechten (Pillar One)

  Daurer, V., 2025, Digitalisierung im Steuerrecht – ein Handbuch . Greil, S., Groß, S., Hummel, L., Mellinghoff, R. & Wargowske, L. (eds.). Otto Schmidt

  Publication: Chapter in book/Conference proceeding › Chapter in edited volume

• Reformatorische und kassatorische Entscheidungsbefugnisse in der Finanzgerichtsbarkeit

  Spies, K., 2025, (In preparation) Stand und Entwicklungsperspektiven der Verwaltungs- und Finanzgerichtsbarkeit. Holoubek, M. & Lang, M. (eds.). Linde Verlag

  Publication: Chapter in book/Conference proceeding › Chapter in edited volume

• Taxation of fees for technical services under the UN Model (Art. 12A)

  Spies, K., Glöer, L. & Zaman, M., 2025, (In preparation) The Future of the UN Model Convention.

  Publication: Chapter in book/Conference proceeding › Chapter in edited volume

• Taxation of income from automated digital services under the UN Model (Art. 12B)

  Kofler, G. & Ochoa, J. M. P., 2025, (In preparation) The UN Model Tax Convention – Recent Developments. Kofler, G., Lang, M., Pistone, P., Rust, A., Schuch, J., Spies, K., Staringer, C. & Szudoczky, R. (eds.). Kluwer Law International

  Publication: Chapter in book/Conference proceeding › Chapter in edited volume

• Taxation of Income from Cross-border Insurance Activities under the UN Model – Proposal for a New Article 12C

  Blum, D. & Christodoulopoulos, T. A., 2025, (In preparation) The Future of the UN Model Convention. Kofler, G., Lang, M., Pistone, P., Rust, A., Schuch, J., Staringer, C., Spies, K. & Szudoczky, R. (eds.). Kluwer Law International

  Publication: Chapter in book/Conference proceeding › Chapter in edited volume

• Taxation of income from international shipping and international air transport under the UN Model

  Staringer, C. & Pregesbauer, S., 2025, (In preparation) The UN Model Convention – Recent Developments. Kofler, G., Lang, M., Pistone, P., Rust, A., Schuch, J., Spies, K. & Staringer, C. (eds.). Wolters Kluwer

  Publication: Chapter in book/Conference proceeding › Chapter in edited volume

• Taxation of Software Payments: Revisiting the definition of Royalties under the UN Model Convention

  Szudoczky, R. & Pereira Pedone de Oliveira, R., 2025, (In preparation) The Future of the UN Model Convention. Kofler, G., Lang, M., Pistone, P., Rust, A., Schuch, J., Spies, K., Staringer, C. & Szudoczky, R. (eds.).

  Publication: Chapter in book/Conference proceeding › Chapter in edited volume

• The European Union’s impact on democratic tax lawmaking

  Szudoczky, R., 2025, (In preparation) Democracy and the Legitimization to Tax. Heber, C. (ed.).

  Publication: Chapter in book/Conference proceeding › Chapter in edited volume

• The General “Subject to Tax Rule” (STTR) under the United Nations Model Tax Convention

  Szudoczky, R. & Nyamongo, R. N. K., 2025, (In preparation) The Future of the UN Model Convention. Kofler, G., Lang, M., Pistone, P., Rust, A., Schuch, J., Spies, K., Staringer, C. & Szudoczky, R. (eds.).

  Publication: Chapter in book/Conference proceeding › Chapter in edited volume

• The Impact of AI on Tax Administrations in Developed Countries

  Perrou, K., Christodoulopoulos, T. A., Avlihou, M. & Psychogyiou, D., 2025, (In preparation) The Impact of Artificial Intelligence on Tax Law.

  Publication: Chapter in book/Conference proceeding › Chapter in edited volume

• The Impact of Pillar Two on the Notion of Abuse in International Taxation

  Kofler, G., 2025, Abuse of Law in EU Law. Richelle, I., Schön, W. & Traversa, E. (eds.). 1 ed. Cham: Springer, p. 213-227 ( MPI Studies in Tax Law and Public Finance, Vol. 12).

  Publication: Chapter in book/Conference proceeding › Chapter in edited volume

• The Z-Pipeline case

  Rust, A., Aug 2025, Transfer Pricing Case Law Around the World 2025. Petruzzi, R. & Lang, M. (eds.). The Netherlands : Kluwer Law International, p. 259

  Publication: Chapter in book/Conference proceeding › Chapter in edited volume

• Transfer Pricing and Financial Transactions

  Petruzzi, R., Mar 2025, Fundamentals of Transfer Pricing - Volume 1: Principles and Practice. Petruzzi, R., Cottani, G. & Lang, M. (eds.). Wolters Kluwer, p. 447-488

  Publication: Chapter in book/Conference proceeding › Chapter in edited volume

• Transfer Pricing and Services

  Petruzzi, R., Mar 2025, Fundamentals of Transfer Pricing - Volume 1: Principles and Practice. Petruzzi, R., Cottani, G. & Lang, M. (eds.). Wolters Kluwer, p. 407-446

  Publication: Chapter in book/Conference proceeding › Chapter in edited volume

• Treatment of Income arising from Extractives and other Natural Resources under the UN Model

  Rust, A. & Beer, B., 2025, (In preparation) The UN Model Convention - Recent Developments. Kofler, G., Lang, M., Pistone, P., Rust, A., Schuch, J., Spies, K., Staringer, C. & Szudoczky, R. (eds.).

  Publication: Chapter in book/Conference proceeding › Chapter in edited volume

• Trusts, Foundations and Similar Arrangements and the EU Fundamental Freedoms

  Szudoczky, R. & Scherleitner, M., 2025, (In preparation) Taxation of Trusts. Báez Moreno, A. (ed.).

  Publication: Chapter in book/Conference proceeding › Chapter in edited volume