International Business Taxation
International Business Taxation
Disciplines
Psychology (10%); Law (30%); Economics (60%)
Keywords
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Taxation,
International taxation,
Public finance,
Business taxation,
(International) Tax Law,
Public Economics
International taxation is one of the core research areas at WU Vienna University of Economics and Business. The Doctoral Program "International Business Taxation" focuses on high-quality academic education and internationally competitive research. It is aimed at the future elite of scholars and provides interdisciplinary training in taxation of cross border activities of enterprises, including and combining the core disciplines public finance, international tax law, and cross border tax management. From opening traditional tax training to other disciplines like economic psychology, history, political science, ethics, legal philosophy as well as organizational behavior and decision making, a broadening of horizons and a more comprehensive approach to research questions is expected. The Doctoral Program bundles research and teaching forces across the disciplines in order to foster a comprehensive understanding of the four research areas "Determination of Taxable Profit", "Locational Decisions", "EU-Tax for Businesses" and "International Coordination of Business Taxation". Best possible standards in both research and teaching are guaranteed by a faculty of renowned scholars, who have published in the most prominent journals of their respective research fields and have proven willingness and ability to promote interdisciplinarity. The visiting professors, who are internationally recognized as leading experts, form an integral part of the Doctoral Program and perfect the top-level academic education. In combination with the SFB "International Tax Coordination", which has an outstanding position and is extremely beneficial for research at WU in related areas, the Doctoral Program "International Business Taxation" will help to build up a true center of excellence in the field of international taxation at WU.
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consortium member (01.03.2011 - 31.08.2020)
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consortium member (01.03.2011 - 31.08.2020)
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consortium member (01.03.2011 - 31.08.2020)
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consortium member (01.03.2011 - 31.08.2020)
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consortium member (01.03.2011 - 31.08.2020)
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consortium member (01.03.2011 - 31.08.2020)
- Wirtschaftsuniversität Wien
- Chris Evans, University of New South Wales - Australia
- Suzanne Landry, HEC Montreal - Canada
- Detlef Fetchenhauer, Universität Köln - Germany
- Bernd Genser, Universität Konstanz - Germany
- Lars P. Feld, Universität Freiburg - Germany
- Maurizio Luigi Baussola, Catholic University of the Sacred Heart - Italy
- Luigi Mittone, Università di Trento - Italy
- Nicola Acocella, Universitá degli Studi Roma Tre - Italy
- Jenny Ligthart, Tilburg University - Netherlands
- Ana Paula Dourado, University of Lisbon - Portugal
- Christian Keuschnigg, Universität St. Gallen - Switzerland
- Hugh J. Ault, Boston College - USA
- John H. Mutti, Grinnell College - USA
- Steven Gillers, New York University - USA
- Reuven S. Avi-Yonah, University of Michigan - USA
- Michael Devereux, University of Oxford
- Ben Lockwood, University of Warwick
Research Output
- 242 Citations
- 18 Publications
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2022
Title Volatility of Tax Payments and Dividend Payouts* DOI 10.1111/1911-3846.12831 Type Journal Article Author Amberger H Journal Contemporary Accounting Research Pages 451-487 Link Publication -
2015
Title The last developments of the digital economy and bitcoins as a ‘stress test’ for the EU VAT system DOI 10.1080/20488432.2015.1096631 Type Journal Article Author Cannas F Journal World Journal of VAT/GST Law Pages 69-87 -
2015
Title Formula Apportionment or Separate Accounting? Tax-Induced Distortions of Multinationals' Locational Investment Decisions DOI 10.2139/ssrn.2688090 Type Preprint Author Ortmann R Link Publication -
2015
Title News Media Coverage of Corporate Tax Avoidance and Corporate Tax Reporting DOI 10.2139/ssrn.2603344 Type Preprint Author Lee S Link Publication -
2015
Title Tax policy and the news: An empirical analysis of taxpayers’ perceptions of tax-related media coverage and its impact on tax compliance DOI 10.1016/j.socec.2014.11.001 Type Journal Article Author Kasper M Journal Journal of Behavioral and Experimental Economics Pages 58-63 Link Publication -
2017
Title Sharing economy: Everyone can be an entrepreneur for two days … but what about a VAT taxable person? DOI 10.1080/20488432.2018.1455026 Type Journal Article Author Cannas F Journal World Journal of VAT/GST Law Pages 1-18 -
2012
Title The Impact of the OECD and UN Model Conventions on Bilateral Tax Treaties DOI 10.1017/cbo9781139095686 Type Book Publisher Cambridge University Press (CUP) -
2015
Title Small business tax policy and informality: evidence from Georgia DOI 10.1007/s10797-015-9385-9 Type Journal Article Author Bruhn M Journal International Tax and Public Finance Pages 834-853 -
2016
Title The VAT treatment of cloud computing: legal issues and practical difficulties DOI 10.1080/20488432.2016.1236622 Type Journal Article Author Cannas F Journal World Journal of VAT/GST Law Pages 1-19 -
2020
Title Withholding tax rates on dividends: symmetries versus asymmetries or single- versus multi-rated double tax treaties DOI 10.1007/s10797-020-09637-y Type Journal Article Author Petkova K Journal International Tax and Public Finance Pages 890-940 Link Publication -
2013
Title El control de convencionalidad y las cortes nacionales: la perspectiva de los jueces mexicanos de Paula M. GarcÃa Villegas Sánchez Cordero (coord.), México, Porrúa, 2013 DOI 10.15174/cj.v2i2.44 Type Journal Article Author Lim Acosta C Journal Ciencia Jurídica Pages 133-135 Link Publication -
2014
Title Practitioners’ Judgment and Deferred Tax Disclosure: A Case for Materiality DOI 10.2139/ssrn.2442817 Type Preprint Author Eberhartinger E -
2014
Title Profit shifting: drivers of transfer (mis)pricing and the potential of countermeasures DOI 10.1007/s10797-014-9323-2 Type Journal Article Author Beer S Journal International Tax and Public Finance Pages 426-451 -
2018
Title Horizontal Monitoring in Austria: subjective representations by tax officials and company employees DOI 10.1007/s40685-018-0067-1 Type Journal Article Author Enachescu J Journal Business Research Pages 75-94 Link Publication -
2018
Title Die Psychologie des Steuerzahlens DOI 10.1007/978-3-662-53846-3 Type Book Publisher Springer Nature -
2016
Title Can the CCCTB alleviate tax discrimination against loss-making European multinational groups? DOI 10.1007/s11573-015-0780-6 Type Journal Article Author Ortmann R Journal Journal of Business Economics Pages 441-475 -
2013
Title VAT treaties: the Russian Federation DOI 10.5235/20488432.2.2.81 Type Journal Article Author Ecker T Journal World Journal of VAT/GST Law Pages 81-96 -
2013
Title Corporate Income Taxation in Europe DOI 10.4337/9781782545422 Type Book Publisher Edward Elgar Publishing Link Publication