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

  Kodlanabilir Hukuk Kuralları (Rule as Code) ve Vergi Hukuku: Karmaşıklık ve Sadeleştirme Üzerine

  Translated title of the contribution: Rule as Code and Tax Law: On Complexity and Simplification Inal, D., 21 Feb 2025, Kadir Has University.

  Publication: Other publications › Other scientific publications

  Open Access
• 2024

  Comments to the public consultation “Proposal for a COUNCIL DIRECTIVE on Business in Europe: Framework for Income Taxation (BEFIT) - COM(2023) 532”

  Moura, M. H. B., Spies, K., Szudoczky, R., Petruzzi, R., Wallig, F., Moramarco, G. & Romstorfer, J., 24 Jan 2024

  Publication: Other publications › Other scientific publications

• The delicate balance to achieve truly global tax systems

  Stern, R., 14 May 2024

  Publication: Other publications › Other scientific publications

• 2023

  Comments to the Call for Evidence for an Impact Assessment “Business in Europe: Framework for Income Taxation (BEFIT)”

  Barbosa Moura, M. H., Petruzzi, R. & Padwalkar, A., 26 Jan 2023

  Publication: Other publications › Other scientific publications

• Comments to the Public Consultation Document ‘Pillar One – Amount B

  Petruzzi, R. & Moura, M. H. B., Jan 2023

  Publication: Other publications › Other scientific publications

• Fiscal State Aid and Tax Avoidance: Where Are We Now? Summary Breakout Session 1B - IFA European Region Conference (5-7 July 2023 Amsterdam)

  Emanuele, V., 2023

  Publication: Other publications › Other scientific publications

  1 Downloads (Pure)

• Klaus Vogel Lecture 2023 – The Origins of destination based income taxation: United States and International Tax Perspectives

  Ferreira Liotti, B., 2023

  Publication: Other publications › Other scientific publications

• Tax Incentives and the Global Minimum Tax in the Extractive Industries: E/C.18/2023/CRP.39

  Ferreira Liotti, B., 2 Oct 2023, United Nations Publications.

  Publication: Other publications › Other scientific publications

• THE INTERPLAY BETWEEN TAX AND THE AFRICAN CONTINENTAL FREE TRADE AREA (AfCFTA): LESSONS FROM THE WORLD TRADE ORGANISATION (WTO): The interplay between tax and the African continental free trade area (AfCFTA): lessons from the world trade organization (WTO)

  Owens, J., Maina, R. W. & Nyamongo, R. N. K., Dec 2023, (In preparation) 18 p.

  Publication: Other publications › Other scientific publications

• 2022

  Comments to the Public Consultation Document: ‘Pillar One – Amount A: Draft Model Rules for Domestic Legislation on Scope’

  Petruzzi, R. & Padwalkar, A., Apr 2022, 6 p.

  Publication: Other publications › Other scientific publications

• Comments to the Public Consultation Document ‘Pillar One – Amount A: Draft Model Rules for Nexus and Revenue Sourcing’

  Barbosa Moura, M. H. & Petruzzi, R., 2022, 10 p.

  Publication: Other publications › Other scientific publications

  Open Access

• Comments to the Public Consultation Document ‘Pillar One – Amount A: Draft Model Rules for Tax Base Determinations’

  Barbosa Moura, M. H. & Petruzzi, R., 2022, 8 p.

  Publication: Other publications › Other scientific publications

  Open Access

• Comments to the Public Consultation Document ‘Pillar One - A Tax Certainty Framework for Amount A‘

  Barbosa Moura, M. H., Petruzzi, R. & Mirembe, R., 2022, 6 p.

  Publication: Other publications › Other scientific publications

  Open Access

• Comments to the Public Consultation Document ‘Pillar One - Tax certainty for issues related to Amount A‘

  Barbosa Moura, M. H., Mirembe, R. & Petruzzi, R., 2022, 6 p.

  Publication: Other publications › Other scientific publications

  Open Access

• Comments to the Public Consultation Document ‘Progress Report on Amount A of Pillar One‘

  Barbosa Moura, M. H., Petruzzi, R. & Padwalkar, A., 2022, 10 p.

  Publication: Other publications › Other scientific publications

  Open Access

• Comments to the Public Consultation Document ‘Progress Report on the Administration and Tax Certainty Aspects of Pillar One’

  Barbosa Moura, M. H. & Petruzzi, R., 2022, 7 p.

  Publication: Other publications › Other scientific publications

  Open Access
• 2019

  Betriebliche – Außerbetriebliche Einkunftsarten

  Holzinger, R., 2019

  Publication: Other publications › Other scientific publications

• Betriebsvermögensvergleich – Bilanzierung

  Holzinger, R., 2019

  Publication: Other publications › Other scientific publications

• Corporate Tax, Digitalization and Globalization

  Owens, J., 2019

  Publication: Other publications › Other scientific publications

• Einkommensteuer – Allgemeines

  Holzinger, R., 2019

  Publication: Other publications › Other scientific publications

• Einkünfte aus Gewerbebetrieb

  Holzinger, R., 2019

  Publication: Other publications › Other scientific publications

• Einkünfte aus selbständiger Arbeit

  Holzinger, R., 2019

  Publication: Other publications › Other scientific publications

• Gewinneinkünfte – Überschusseinkünfte

  Holzinger, R., 2019

  Publication: Other publications › Other scientific publications

• Gewinnermittlung durch Betriebsvermögensvergleich gem § 4 Abs 1

  Holzinger, R., 2019

  Publication: Other publications › Other scientific publications

• Gewinnermittlung durch Betriebsvermögensvergleich gem § 5 Abs 1

  Holzinger, R., 2019

  Publication: Other publications › Other scientific publications

• How can tax contribute to achieving the Modi Vision

  Owens, J., 2019

  Publication: Other publications › Other scientific publications

• Persönliche Steuerpflicht

  Holzinger, R., 2019

  Publication: Other publications › Other scientific publications

• Sachliche Steuerpflicht

  Holzinger, R., 2019

  Publication: Other publications › Other scientific publications

• Steuerbefreiungen

  Holzinger, R., 2019

  Publication: Other publications › Other scientific publications

• Tax 2.0 - Redesigning international tax for multinationals

  Rajathurai, B., Clayson, M., Schneider, N., Stansbury, C., van der Stok, E. & Kubik, K., 2019

  Publication: Other publications › Other scientific publications

• 2018

  Comments on Chapter IV (Administrative Approaches) of the Transfer Pricing Guidelines

  Owens, J., Petruzzi, R., Storck, A. & Capristano Cardoso, G., Jun 2018, OECD.

  Publication: Other publications › Other scientific publications

• Comments on the Scoping of the Future Revision of Chapter VII (intra-group services) of the Transfer Pricing Guidelines

  Storck, A., Peng, X. & Petruzzi, R., 2018

  Publication: Other publications › Other scientific publications

• Cross-Border Recovery of Tax Debts in Africa

  Auer, D., Majdanska, A., Dziwinski, K. A. & Ramharter, L. M., 2018

  Publication: Other publications › Other scientific publications

• Konferenz mit Mehrwert(-steuer) "Court of Justice of the European Union: Recent VAT Case Law"

  Auer, D. & Zolles, S., 2018

  Publication: Other publications › Other scientific publications

• 2017

  Comments on the Challenges Raised by the Digitalization of the Economy

  Owens, J. & Petruzzi, R., Oct 2017, OECD.

  Publication: Other publications › Other scientific publications

• Comments on the Public Discussion Draft on BEPS Action 10 (Revised Guidance on Profit Splits)

  Storck, A., Petruzzi, R. & Peng, X., 2017

  Publication: Other publications › Other scientific publications

• Comments on the Public Discussion Draft on BEPS Action 7 (Additional Guidance on the Attribution of Profits to Permanent Establishments)

  Storck, A., Petruzzi, R. & Holzinger, R., Sept 2017, OECD.

  Publication: Other publications › Other scientific publications

• Comments on the Public Discussion Draft on BEPS Actions 8-10 (Revised Guidance on Profit Splits)

  Storck, A., Petruzzi, R. & Peng, X., 2017

  Publication: Other publications › Other scientific publications

• The G20's new challenge providing tax certainty in an uncertain world in the Outlook for Global Tax Policy in 2017

  Owens, J., 2017

  Publication: Other publications › Other scientific publications

• THE TAXATION OF FEES FOR TECHNICAL, MANAGERIAL AND CONSULTANCY SERVICES IN THE DIGITAL ECONOMY WITH RESPECT TO ART 12A OF THE 2017 UN MODEL

  Orzechowski, D., 2017

  Publication: Other publications › Other scientific publications

• 2016

  7 Talking Points from the Tax and Good Governance in Africa conference

  Majdanska, A., 2016

  Publication: Other publications › Other scientific publications

• Comments on the Public Discussion Draft on BEPS Action 7 (Additional Guidance on the Attribution of Profits to Permanent Establishments)

  Storck, A., Petruzzi, R. & Holzinger, R., 2016

  Publication: Other publications › Other scientific publications

• Comments on the Public Discussion Draft on BEPS Actions 8-10 (Revised Guidance on Profit Splits)

  Storck, A., Petruzzi, R. & Peng, X., 2016

  Publication: Other publications › Other scientific publications

• SWI-Jahrestagung: Deutsche Fußballtrainer in österreichischer Fußballschule

  Mayer, M. & Orlet, P., 2016, 2 p.

  Publication: Other publications › Other scientific publications

• SWI Jahrestagung: Inländische Darbietungen eines gemeinnützigen französischen Orchestervereins

  Spies, K., 2016

  Publication: Other publications › Other scientific publications

• 2015

  Anwendungsprobleme aus der DBA-Praxis in Deutschland, Liechtenstein, Österreich und der Schweiz

  Aumayr, L., Bräumann, P., Hilpert, D., Marchgraber, C., Novak, T. & Stößel, J., 1 Oct 2015, 11 p.

  Publication: Other publications › Other scientific publications

• Comments on the Public Discussion Draft on BEPS Action 4 (Interest Deductions and Other Financial Payments)

  Storck, A. & Petruzzi, R., 2015

  Publication: Other publications › Other scientific publications

• Rechtsprechung des Verfassungsgerichtshofs

  Kalteis, M., Lindermuth, P., Oswald, M., Pinetz, E. & Schaffer, E., 1 Feb 2015, 3 p.

  Publication: Other publications › Other scientific publications

• SWI-Jahrestagung: DBA-rechtliche Zuordnung einer gemischten Tätigkeit

  Spies, K. & Huisman, E., 2015, 3 p.

  Publication: Other publications › Other scientific publications

• SWI-Jahrestagung: Erforderliche Unterlagen zur Beurteilung von Verrechnungspreisen

  Binder, A. & Wöhrer, V., 1 Oct 2015, 3 p.

  Publication: Other publications › Other scientific publications