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Group report 2019-2020 available

The new report of the business taxation group covering the academic year 2019-2020 and is now available. The report provides current information about our groups activities in research and teaching…

Duke University's The FinReg Blog featuring a post by Eva Eberhartinger and Maximilian Zieser

In the blog post, based on their working paper, the authors show how the Austrian cooperative compliance initiative "Horizontal Monitoring" is related to tax risk, tax risk management and compliance…

Publication by Eva Eberhartinger und Kristin Resenig

Eberhartinger, Eva, Resenig, Kristin. 2020. Standortwahl. In: Handbuch der österreichischen Steuerlehre, Band V - Internationale Steuerplanung, Hrsg. Eberhartinger/Pummerer, 259-272. Wien: LexisNexis.

Eva Eberhartinger is Researcher of the Month

Private corporations are not the only ones avoiding taxes. Prof. Eva Eberhartinger explains under which circumstances state owned companies use tax avoidance strategies usually associated with Apple…

Publication by Harald Amberger and David Samuel

Amberger, Harald, Markle, Kevin, Samuel, David. Repatriation Taxes, Internal Agency Conflicts, and Subsidiary-level Investment Efficiency. The Accounting Review: forthcoming.

Bloomberg: Austria ponders tax reform designed to boost equity against debt

Prof. Eva Eberhartinger on Bloomberg.com

Invitation to the 3rd Symposium Steuern & Bilanzen

The Institut for Accounting and Auditing will be hosting the 3rd Symposium Steuern & Bilanzen on 4 September 2020.

Publication by Michael Mayer

Mayer, Michael. 2020. Nachver­steuerung bei Betriebsaufgabe innerhalb der Behalte­frist von Gewinnfrei­betragswertpapieren. BFG Journal (früher: UFS Journal). 6 (6), 240-242.

Publication by Sylvia Auer und Franziska Uedl

Auer, Sylvia, Uedl, Franziska. 2020. Beendigung einer Unternehmensgruppe durch gruppenfremde Abtretung bei Vorhandensein zweier Gruppenmitglieder. BFG Journal (früher: UFS Journal). 6 (6), 249-255.

Article in Die Presse by Sylvia Auer und Kristin Resenig

Auer, Sylvia, Resenig, Kristin. 2020. Retourwaren: Vernichten steuerlich günstiger als Verschenken. Die Presse - Rechtspanorama, 15.06.2020