A broad range of topics in taxation

The group’s research focus is on the effect of taxes on corporate decisions, with a particular focus on financing and investment decisions, as well as on tax accounting issues. We work on these questions from both an international and national perspective, and use legal as well as empirical (empirical-archival, empiricalexperimental, and analytical) methods.

Current Research Projects

Univ.Prof. Dr. Eva Eberhartinger, LL.M.

• Effect of taxes on multinational enterprises: On the one hand, questions regarding the effect of the now increased disclosure of taxes in the annual and consolidated financial statements are being dealt with. On the other hand, the effects of the recent discussion on the avoidance of Base Erosion and Profit Shifting (BEPS) on group taxation and the link between Pillar Two and financial accounting are the subjects of current research. Another project is devoted to the impact of fair value taxation on investment decisions.

• Tax administration and companies: One research project is dedicated to the impact of risk profiling, which is used by the tax administration to select companies for tax audits, on the tax behavior of companies and on the success of the tax administration. Another project analyzes the impact of greater automation of audits of SMEs.

a.Univ.Prof. Dr. Matthias Petutschnig, StB

• Corporate Groups: Current research regarding the taxation of corporate groups covers extensively the OECD BEPS Action Plan and its ramifications. Additionally, the research focuses on respective current initiatives of the EU Commission (Anti-Tax-Avoidance-Directive; DEBRA-Directive), primarily on interest deduction rules.

• Allowance for Corporate Equity: The project (together with Assoc.Prof. Dr. Silke Rünger – University of Graz) focuses on the effectiveness of Allowances and Premiums for Investment activity and Allowances for Corporate Equity. It empirically analyzes the effectiveness of tax measures aimed at increasing investment activity and equity increases (such as allowances for retained earnings, investment credits, etc). Since the EU Commission has published the DEBRA-Directive Draft the research has gained particular relevance.

Prof. Harald Amberger, Ph.D.

• The impact of beneficial ownership transparency on cross-border capital flows

• The concentration of comparable transactions and cross-border profit shifting

• The impact of the U.S. tax reform on corporate acquisitions abroad

Further information on the research activities of our staff can be found in our annual department report.

Practice cooperation

There is a close cooperation with the companies TPA, BDO, Deloitte, KPMG, EY, ABG Wirtschaftsprüfungs & Steuerberatungs GmbH and Telekom Austria, which consists on the one hand in the financing of externally funded assistants, and on the other hand in the joint writing of professional publications or in the support of research projects.

Project seminars (for master students) are regularly held in cooperation with our partners.