Research Institute for International Taxation

Publications

Research output per year 1900 2007 2008 2010 2011 2012 2013 2014 2015 2016 2017 2018 2019 2020 2021 2022 2023 2024

• 673 Journal article
• 556 Chapter in edited volume
• 265 Edited book (editorship)
• 110 Contribution to legal commentary
• 289 More
  • 60 Book (monograph)
  • 55 Working Paper/Preprint
  • 55 WU Working Paper
  • 26 Textbook
  • 17 Case note
  • 16 Research report, expert opinion
  • 13 Popular science article
  • 12 Contribution to conference proceedings
  • 11 Other scientific publications
  • 8 Conference poster
  • 5 Other contribution to journal
  • 5 Lecture notes/Article in lecture notes/Teaching resources
  • 4 Doctoral thesis
  • 1 Practice handbook, manual
  • 1 Habilitation

Research output per year

Research output per year

Search results

• 2024

  A Constructive Criticism on Turnover Taxes

  Pistone, P., 2024, Challenges of contemporary tax law: jubilee book dedicated to Professor Włodzimierz Nykiel. Kukulski , Z. & Sęk, M. (eds.). Lodz: Wydawnictwo Uniwersytetu Łódzkiego, p. 217-232

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

• Anti-Abuse Rules and Tax Treaties

  Kofler, G. (Editor), Lang, M. (Editor), Pistone, P. (Editor), Rust, A. (Editor), Schuch, J. (Editor), Spies, K. (Editor), Staringer, C. (Editor) & Szudoczky, R. (Editor), 2024, Alphen aan den Rijn: Wolters Kluwer. 292 p.

  Publication: Book/Editorship/Report › Edited book (editorship)

• Article 29(8) OECD Model Convention

  Szudoczky, R. & Boel, K. G. A., 2024, (Accepted/In press) Anti-Abuse Rules and Tax Treaties. Kofler, Lang, Rust, Schuch, Spies & Staringer (eds.). IBFD

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

• CJEU - Recent Developments in Direct Taxation 2022

  Kofler, G. (Editor), Lang, M. (Editor), Pistone, P. (Editor), Rust, A. (Editor), Schuch, J. (Editor), Spies, K. (Editor), Staringer, C. (Editor) & Szudoczky, R. (Editor), 19 Feb 2024, 1 ed. Wien: Linde Verlag. 249 p. (Series on International Tax Law, Vol. 141).

  Publication: Book/Editorship/Report › Edited book (editorship)

• CJEU - Recent Developments in Value Added Tax 2022

  Kofler, G. (Editor), Lang, M. (Editor), Pistone, P. (Editor), Rust, A. (Editor), Schuch, J. (Editor), Spies, K. (Editor), Staringer, C. (Editor), Szudoczky, R. (Editor) & Kuniga, I. (Editor), Jan 2024, 1 ed. Wien: Linde Verlag. 358 p. (Series on International Tax Law, Vol. 139).

  Publication: Book/Editorship/Report › Edited book (editorship)

• 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

• Coordination of Tax Laws and Tax Policies in the EU

  Pistone, P. & Boel, K. G. A., 2024, Introduction to European Tax Law on Direct Taxation. Lang, M., Pistone, P., Schuch, J., Staringer, C., Rust, A., Kofler, G. & Spies, K. (eds.). 8th ed. Linde Verlag

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

• Corporate income tax, IP boxes and the location of R&D

  Shehaj, P. & Weichenrieder, A. J., 2024, (E-pub ahead of print) In: International Tax and Public Finance.

  Publication: Scientific journal › Journal article › Research › peer-review

  Open Access

• Crypto Assets: Tax Law and Policy

  Kofler, G. (Editor), Lang, M. (Editor), Pistone, P. (Editor), Rust, A. (Editor), Schuch, J. (Editor), Spies, K. (Editor), Staringer, C. (Editor) & Szudoczky, R. (Editor), 2024, (Accepted/In press) IBFD. (WU - Tax Law and Policy Series, Vol. 30).

  Publication: Book/Editorship/Report › Edited book (editorship)

• Crypto Assets: Tax Law and Policy – General Report

  Kofler, G., Owens, J. & Risse, R., 2024, (Accepted/In press) Crypto Assets: Tax Law and Policy. Lang, M., Owens, J., Pistone, P., Rust, A., Schuch, J., Spies, K., Staringer, C., Szudoczky, R., Emanuele, V. & Wallig, F. (eds.). Amsterdam: IBFD, (WU - Tax Law and Policy Series).

  Publication: Chapter in book/Conference proceeding › Contribution to conference proceedings

• DBA Malta: Wechsel von der Freistellungs- zur Anrechnungsmethode auf Grundlage einer EAS-Rechtsauskunft des BMF?

  Lang, M., 2024, In: SWI - Steuer und Wirtschaft International. 34, 1, p. 10-18

  Publication: Scientific journal › Journal article › Research

• Die Bedeutung des OECD-Kommentars in der EuGH-Rechtsprechung zum Sekundärrecht

  Lang, M., 2024, Panoptikum des Steuerrechts - Festschrift für Madeleine Simonek. Hongler, P. & Vogelsang, M. (eds.). p. 241-260

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

• Die Grenzgängerregelung nach dem geänderten DBA Österreich-Deutschland

  Lang, M., 4 Jul 2024, Festschrift Stefan Bendlinger. Das internationale Steuerrecht in der Praxis. Kofler, G., Mitterlehner, A. & Mitterlehner, M. (eds.). 1. ed. Wien: Linde Verlag, p. 251-270

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

• Domestic GAARs and their Impact on Tax Treaties

  Rust, A. & Emanuele, V., 2024, Anti-Abuse-Rules and Tax Treaties. Kofler, G., Lang, M., Pistone, P., Rust, A., Schuch, J., Spies, K., Staringer, C. & Szudoczky, R. (eds.). Alphen aan den Rijn: Wolters Kluwer

  Publication: Chapter in book/Conference proceeding › Contribution to conference proceedings

• Executive Personal Touch: Corporate Tax Aggressiveness after Penalty

  Akhter, M., 2024, (In preparation)

  Publication: Thesis › Doctoral thesis

• Fundamentals of Transfer Pricing: Countries

  Lang, M. (Editor), Petruzzi, R. (Editor) & Cottani, G. (Editor), 2024, (In preparation)

  Publication: Book/Editorship/Report › Edited book (editorship)

• Fundamentals of Transfer Pricing: Industries

  Lang, M. (Editor), Petruzzi, R. (Editor) & Cottani, G. (Editor), 2024, (In preparation)

  Publication: Book/Editorship/Report › Edited book (editorship)

• Fundamentals of Transfer Pricing: Principles and Practice

  Lang, M. (Editor), Petruzzi, R. (Editor) & Cottani, G. (Editor), 2024, (In preparation)

  Publication: Book/Editorship/Report › Edited book (editorship)

• Germany: Finanzamt Bremen, C-431/21

  Rust, A., 2024, CJEU: Recent Developments in Direct Taxation 2022. Kofler, G., Lang, M., Pistone, P., Rust, A., Schuch, J., Spies, K., Staringer, C. & Szudoczky, R. (eds.). Wien: Linde Verlag, p. 145-150 (Series on International Tax Law, Vol. 141).

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

• Harmful Tax Competition and Special Tax Regimes and Tax Treaties (Article 1 Paragraphs 85 Et Seq. OECD Model Commentary)

  Szudoczky, R. & Maina, R. W., 2024, Anti-Abuse Rules and Tax Treaties. Kofler, G., Lang, M., Pistone, P., Rust, A., Schuch, J., Spies, K., Staringer, C. & Szudoczky, R. (eds.). Alphen aan den Rijn: Wolters Kluwer

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

• Hungary: Server PE - a Legal or an IT Question?

  Szudoczky, R. & Karolyi, B., Apr 2024, Tax Treaty Case Law Around the Globe 2023. Kofler, G., Lang, M., Rust, A., Schuch, J., Spies, K. & Staringer, C. (eds.). 1 ed. Wien: Linde Verlag, p. 255-266 (Series on International Tax Law, Vol. 140).

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

• Hybrid Financial Instrument: Location choice after PSD amendment

  Akhter, M. & Novotny-Farkas, Z., 2024, (In preparation)

  Publication: Thesis › Doctoral thesis

• Indirect Transfers of Immovable Property, Shares, and Rights: (Article 13(4) OECD Model and Article 13(5)-(7) UN Model)

  Kofler, G. & Frenkenberger, T., 2024, Anti-Abuse Rules and Tax Treaties. Kofler, G., Lang, M., Pistone, P., Rust, A., Schuch, J., Spies, K., Staringer, C. & Szudoczky, R. (eds.). Alphen aan den Rijn: Wolters Kluwer

  Publication: Chapter in book/Conference proceeding › Contribution to conference proceedings

• Is the Privilege Too Privileged? the Orde van de Vlaamse Balies Case Revisited

  Boel, K. G. A., 2024, (E-pub ahead of print) In: Intertax. 52, 11, 16 p.

  Publication: Scientific journal › Case note

• Liechtenstein in der abgabenverfahrensrechtlichen Rechtsprechung des VwGH

  Lang, M., 2024, Festschrift Reinhold Beiser: Docendo discimus : Steuer­recht Verfassungs- und Unions­recht Gesellschafts-, Sozial­versicherungs- und Straf­recht. Hörtnagl-Seidner, V., Kühbacher, T., Mayr, G., Pülzl, P. & Zorn, N. (eds.). 1 ed. Linde Verlag, p. 347-359 752 p.

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

• Minimum Holding Periods (Articles 10(2) and 13(4) OECD MC)

  Schuch, J. & Tschatsch, I., 2024, Anti-Abuse-Rules and Tax Treaties. Kofler, G., Lang, M., Pistone, P., Rust, A., Schuch, J., Spies, K., Staringer, C. & Szudoczky, R. (eds.). Alphen aan den Rijn: Wolters Kluwer, p. 83-94

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

• Mobility of Work

  Kofler, G. (Editor), Lang, M. (Editor), Pistone, P. (Editor), Rust, A. (Editor), Schuch, J. (Editor), Spies, K. (Editor), Staringer, C. (Editor) & Szudoczky, R. (Editor), Aug 2024, Amsterdam: IBFD. (WU - Tax Law and Policy Series; No. 29).

  Publication: Book/Editorship/Report › Edited book (editorship)

• Mutual Agreement Procedure and Art 4 (3) OECD Model Convention: in: Debelva (eds) European Tax Law

  Lang, M., 2024, (Accepted/In press) Mutual Agreement Procedure and Art 4 (3) OECD Model Convention: in: Debelva (eds) European Tax Law.

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

• National Report Germany: Taxation of a Truck Driver

  Rust, A., 2024, (Accepted/In press) Tax Treaty Case Law Around the Globe 2023. Kofler (ed.). IBFD/Linde

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

• National Report Germany: Triangular Case

  Rust, A., 2024, (Accepted/In press) Tax Treaty Case Law Around the Globe 2023. Kofler (ed.). IBFD/Linde

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

• Neuerungen bei Einkünften aus dem öffentlichen Dienst nach dem DBA Deutschland

  Lang, M., 2024, (Accepted/In press) In: SWI - Steuer und Wirtschaft International.

  Publication: Scientific journal › Journal article › Research

• Pillar Two: Müssen auch EWR-Staaten „große inländische Gruppen“ in die Mindestbesteuerung einbeziehen?

  Kofler, G., Bräumann, P. & Tumpel, M., 2024, In: IStR. 2024, 3, p. 77

  Publication: Scientific journal › Journal article › Research › peer-review

• Steuerfragen der Sitzverlegung

  Staringer, C., 2024, Internationale Umgründungen: Wiener Bilanzrechtstage 2023. Aschauer, E., Bertl, R., Eberhartinger, E., Eckert, G., Egger, A., Hirschler, K., Hummel, K., Kalss, S., Kofler, G., Lang, M., Novotny-Farkas, Z., Nowotny, C., Petutschnig, M., Riegler, C., Rust, A., Schuch, J., Spies, K. & Staringer, C. (eds.). 1 ed. Wien: Linde Verlag, p. 133-156

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

• Subsequent Practice and Tax Treaties

  Lang, M., 2024, A Journey Through European and International Taxation: Liber Amicorum in Honour of Peter Essers. De Pietro, C., Kemmeren, E. & Peters, C. (eds.). 1. ed. Alphen aan den Rijn: Wolters Kluwer, p. 353-365 (Eucotax Series on European Taxation, Vol. 73).

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

• The Principal Purpose Test of Article 29 (9) OECD Model (2017)

  Lang, M. & Nesterov-Surmenko, O., 2024, (Accepted/In press) Anti-Abuse Rules and Tax Treaties. Kofler, Lang, Pistone, Rust, Schuch, Spies & Staringer (eds.). Wolters Kluwer, p. 211-221

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

• Transfer Pricing in the Social Media Sector

  Emanuele, V., 2024, (In preparation) Fundamentals of Transfer Pricing. Petruzzi, R., Giammarco Cottani & Lang, M. (eds.). 3rd Edition ed. Wolters Kluwer

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

• Who will sign a Double Tax Treaty next? A prediction based on economic determinants and machine learning algorithms

  Erokhin, D. & Zagler, M., Oct 2024, In: Economic Modelling. 139, p. 1 - 19 19 p., 106819.

  Publication: Scientific journal › Journal article › peer-review

  Open Access
• 2023

  Abkommensrechtliche Einkünftezurechnung bei „Cum-/Ex-Geschäften“

  Kofler, G., 2023, In: SWI. 33, 2, p. 103-112

  Publication: Scientific journal › Journal article › Research › peer-review

• Advance Tax Payment and Tax Volatility

  Siahaan, F., 2 Oct 2023, (WU International Taxation Research Paper Series; No. 2023-08).

  Publication: Working/Discussion Paper › WU Working Paper

  Open Access

• Alternative Dispute Resolution and Tax Disputes

  Haslehner, W. (Editor), Lyons, T. (Editor), Kofler, G. (Editor), Pantazatou, K. (Editor) & Rust, A. (Editor), 2023, Cheltenham: Edward Elgar Publishing. 368 p. (Elgar tax law and practice).

  Publication: Book/Editorship/Report › Edited book (editorship)

• Article 10: Dividends

  Pistone, P., 2023, IBFD online collection of Global Tax Treaty Commentaries (GTTC): [Global Tax Treaty Commentaries]. Pistone, P., Nogueira, J. F. P. & Wheeler, J. (eds.). Amsterdam: IBFD

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

• Article 13: Capital Gains: (updated chapter)

  Pistone, P., 2023, IBFD Online Collection of Global Tax Treaty Commentaries (GTTC): [Global Tax Treaty Commentaries]. Pistone, P., Nogueira, J. F. P. & Wheeler, J. (eds.). Amsterdam: IBFD

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

• Article 16: Director Fees/Directors’ Fees and Remuneration of Top-Level Management Officials: Update of Chapter

  Pistone, P., 2023, IBFD Online collection of Global Tax Treaty Commentaries (GTTC): [Global Tax Treaty Commentaries]. Pistone, P. (ed.). Amsterdam: IBFD

  Publication: Chapter in book/Conference proceeding › Contribution to legal commentary

• Article 17 OECD MC in the Age of Influencers

  Spies, K. & Julien, R., 2023, In: SWI. 33, 2, p. 81-102

  Publication: Scientific journal › Journal article › peer-review

• Article 7: Business Profits

  Pistone, P., 2023, IBFD online collection of Global Tax Treaty Commentaries (GTTC): [Global Tax Treaty Commentaries ]. Pistone, P. (ed.). Amsterdam: IBFD

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

• Article 8: International Shipping and Air Transport

  Kofler, G., 2023, Klaus Vogel on Double Taxation Conventions. Reimer, E. & Rust, A. (eds.). 5th ed. Alphen aan den Rijn: Wolters Kluwer, p. 609-656

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

• Artikel 15: Income from Employment/Dependent Personal Services: Update of Chapter

  Pistone, P., 2023, IBFD Online collection of Global Tax Treaty Commentaries (GTTC): [Global Tax Treaty Commentaries]. Pistone, P. (ed.). Amsterdam: IBFD

  Publication: Chapter in book/Conference proceeding › Contribution to legal commentary

• Asymmetric Double Tax Treaties and FDI in Developing Countries: The Role of the Relief Method and Tax Sparing

  Shehaj, P. & Zagler, M., 2023, Institute of Development Studies, p. 1-50, 50 p.

  Publication: Working/Discussion Paper › Working Paper/Preprint

• Bindung an den Ansässigkeitsstaat: Grenzgängereigenschaft nach dem DBA Deutschland-Schweiz 1971/2010

  Translated title of the contribution: Comment on a Judgment of the German Bundesfinanzhof of 28 June 2022 concerning the Frontier Worker Clause in the DTC Germany-SwitzerlandRust, A., 10 Jun 2023, In: Internationale Steuer-Rundschau (ISR). 12, 6, p. 168-170

  Publication: Scientific journal › Journal article › peer-review

  Open Access

  File
  2 Downloads (Pure)

• Case Law Trends: The CJEU’s Approach to the Objectives of Progressive Turnover-Based Taxes: Respect for the Member States’ Fiscal Sovereignty or Authorization for Circumventing EU Law?

  Szudoczky, R. & Karolyi, B., Jan 2023, In: Intertax. 50, 1, p. 82-93

  Publication: Scientific journal › Journal article › Research › peer-review