International taxation of employees

  • Gassner, Wolfgang (PI - Project head)
  • Lang, Michael (PI - Project head)
  • Lechner, Eduard (PI - Project head)
  • Aigner, Hans-Jörgen (Researcher)
  • Bauer, Josef (Researcher)
  • Dupal, Simone (Researcher)
  • Hofbauer-Steffel, Ines (Researcher)
  • Konezny, Gerd (Researcher)
  • Loukota, Walter (Researcher)
  • Naux, Eva (Researcher)
  • Schuch, Josef (Researcher)
  • Stefaner, Markus (Researcher)
  • Sutter, Franz (Researcher)
  • Toifl, Gerald (Researcher)
  • Zehetner, Ulf (Researcher)
  • Zieseritsch, Ursula (Researcher)
  • Züger, Mario (Researcher)

Project Details


Tax Treaties affect to a large extent the distribution the rights to tax of employees' income. In many cases the state of performance is not clear or interpretation problems occur. The aim is to analyse relevant legal rules and elaborate solutions.

Financing body

Oesterreichische Nationalbank (Jubiläumsfonds)
Effective start/end date1/09/0131/12/04

Collaborative partners

  • Vienna University of Economics and Business (lead)
  • Universität Wien, Institut für Finanzrecht (Project partner)
  • International Fiscal Association (IFA) (Project partner)
  • Johannes Kepler University (Project partner)
  • Osnabrück University (Project partner)

Austrian Classification of Fields of Science and Technology (OEFOS)

  • 505004 Financial law