International Business Taxation

International taxation is one of the core research areas at WU Vienna University of Economics and Business. The Doctoral Program in International Business Taxation (DIBT), established in 2011, provides high-quality interdisciplinary training for graduates in the field of international taxation from the perspective of the disciplines of economics, law and business management. DIBT focuses on excellent academic education and internationally competitive research. It is aimed at the future elite of scholars and provides disciplinary and interdisciplinary training in taxation of cross-border activities of enterprises, including and combining the core disciplines of public finance, international tax law and cross-border management. The Program also expands tax training to non-traditional yet highly relevant disciplines such as economic psychology, history, political science, ethics and legal philosophy as well as taxes and decision-making, which broadens horizons and offers a comprehensive approach to research questions. The Doctoral Program bundles research and teaching to foster a comprehensive understanding of the four research areas Determination of Taxable Profit, Locational Decisions, International Coordination of Business Taxation and Tax administrations, enforcement and compliance. A faculty of renowned scholars offers the best possible standards in both research and teaching. The faculty have published in the most prominent journals of their respective research fields and have proven their willingness and ability to promote interdisciplinary education. Additionally, many visiting professors, who are internationally recognized leading experts in their fields, contribute to the DIBT with their expertise, and form an integral part of the Doctoral Program, thereby completing the top-level academic education offered to the students.

The international tax landscape is evolving rapidly, and with it comes the growing need for researchers who can approach taxation not only from legal or economic perspectives but also through a comprehensive, interdisciplinary approach. In response to this need, the Doctoral Program in International Business Taxation (DIBT) was established at WU, Vienna University of Economics and Business, where international taxation has long been a core research area. Since 2011, the DIBT has offered an innovative research and training environment that brings together economics, law, business, and psychology to better understand how taxes influence business decisions and regulatory compliance. The program is unique in its integration of main disciplines: public finance, international tax law, and cross-border management, while also drawing perspectives from areas like ethics, history, and political science. This broad-based approach ensures that graduates are equipped not only with technical expertise but also with a deeper understanding of the social, political, and behavioral dimensions of taxation. During the funding period, research centered on four key themes: "Determination of Taxable Profit", "Locational Decisions", "International Coordination of Business Taxation" and "Tax administrations, enforcement and compliance", meaning how profits are determined and taxed, how taxes influence where companies choose to invest, how tax rules are coordinated across countries, and how tax authorities enforce rules and ensure compliance. A major strength of the program has been its faculty, composed of internationally recognized scholars who have significantly shaped research in the field. Together with visiting professors from leading global institutions, they offer students access to cutting-edge research and close mentorship. Many of these experts have contributed significantly to international debates through high-impact publications and policy advisory roles. Over the years, DIBT researchers have delivered insights into the practical implications of taxation. Their work has advanced understanding of international tax treaties, value-added tax systems, compliance mechanisms, and corporate responses to tax policy changes. DIBT research has explored how taxation affects corporate financing, strategic decision-making, and risk-taking, as well as the impact of anti-avoidance regulations on global business practices. These contributions are timely, as international organizations like the OECD, UN, and EU continue to introduce new frameworks for corporate taxation. Current projects examine how to simplify complex regulations, how to tax new types of income, and how firms respond to accounting rules linked to taxation. By improving our understanding of how tax systems influence global business behavior, the program contributes to the development of more transparent, equitable, and effective tax policies.