Project Details
Description
Cyprus' Accession to the EU leads to the necessity to adopt Cyprus' tax system to the requirements of EC Law and the OECD report concerning Harful Tax Competition. The members of the department analyse those alignment requirements.
| Status | Finished |
|---|---|
| Effective start/end date | 1/01/01 → 1/01/10 |
Collaborative partners
- Vienna University of Economics and Business (lead)
- University of Mannheim (Project partner)
Austrian Classification of Fields of Science and Technology (OEFOS)
- 505004 Financial law
Research output
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Das neue Umgründungssteuerrecht Zyperns - Eine Herausforderung im Steuerwettbewerb
Gassner, W., 2004, In: Österreichische Steuerzeitung (ÖStZ; Reviewed Section).Publication: Scientific journal › Journal article
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Austria and the EU Code of Conduct - Recent Amendements
Loukota, W., 2003, In: European Taxation.Publication: Scientific journal › Journal article
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Cyprus Chapter
Gassner, W., 2003, European Tax Handbook 2003. 125 ff 2003.Publication: Chapter in book/Conference proceeding › Chapter in edited volume
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Tax Competition - Harmful or Not?
Herdin-Winter, J. (Speaker)
2004Activity: Talk or presentation › Science to professionals/public
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Impact of Fundamental Freedoms on Domestic tax Systems I (Case Studies on Free Movement of Workers and Freedom to provide Services)
Naux, E. (Speaker)
2004Activity: Talk or presentation › Science to science
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CFC Legislation. Does it Contradict EU Legislation?
Stefaner, M. (Speaker)
2004Activity: Talk or presentation › Science to professionals/public