Institute for Austrian
and International Tax Law Open main menu
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Publications

Prof. Dr. Jeffrey Owens

I. Autor- und Mit-Autorschaften / Author- and Co-Authorships

  1. The growth of the Euro Dollar Market. University of Wales Press (1974)

  2. Tax expenditures in Comparative Tax Studies, North Holland press (1983)

  3. Financing social security systems, Wayne State University (1983)

  4. Corporate Tax Systems, Brookings (1987)

  5. Local Government Taxation, IRRV London (1991)

  6. Local Government, North Holland (1991)

  7. Taxation and Saving, Blackwall (1993)

  8. Tax systems in North Africa and European countries, Kluwer (1994)

  9. Taxation and FDI in Fiscal Policy and Economic Reform, Routledge (1997)

  10. E-commerce in the wired world, Pitman (1997)

  11. Tax systems in the new millennium, Kluwer (2001)

  12. Tax and corporate governance, Springer (2008)

  13. Tax Treaty Case Law around the Globe 2013 (gemeinsam mit Lang/Pistone/Rust/Schuch/Staringer/Storck/Essers/Kemmeren/Smit Hrsg.), Linde (2013)

  14. Tax Treaty Case Law around the Globe 2014 (gemeinsam mit Lang/Pistone/Schuch/Staringer/Storck/Essers/Kemmeren/Smit Hrsg.), Linde (2015)

  15. International Arbitration in Tax Matters (gemeinsam mit Lang), IBFD (2015)

  16. Trends and Players in Tax Policy (gemeinsam mit Lang/Pistone/Schuch/Storck/Staringer/Karimullin Hrsg.), IBFD (2016)

  17. Tax Treaty Case Law around the Globe 2015 (gemeinsam mit Lang/Pistone/Rust/Schuch/Staringer/Essers/Kemmeren/Smit Hrsg.), Linde (2016)

  18. Tax Treaty Case Law around the Globe 2016 (gemeinsam mit Pistone/Lang/Essers/Kemmeren/Rust/Smit Hrsg), IBFD/Linde (2017)

  19. International Arbitration in Tax Matters (gemeinsam mit Lang/Kollmann/Turcan Hrsg.), IBFD (2016)

  20. GAARs - A Key Element of Tax Systems in the Post-BEPS World (gemeinsam mit Lang/Pistone/Rust/Schuch/Staringer Hrsg.), IBFD (2016)

  21. The Impact of Bilateral Investment Treaties on Taxation (gemeinsam mit Lang/Pistone/Rust/Schuch/Staringer Hrsg.), IBFD (2017)

  22. Tax Treaty Case Law around the Globe 2017 (gemeinsam mit Lang/Pistone/Schuch/Staringer/Storck/Kemmeren/Essers/Smit Hrsg.), Linde/IBFD (2018)

  23. Removing Tax Barriers to China's Belt and Road Initiative (gemeinsam mit Lang), Wolters Kluwer (2018)

  24. International Administrative Cooperation in Fiscal Matter and International Tax Governance (gemeinsam mit Eva Andrés Aucejo, Pasquale Pistone), Cizur Menor: Thomson Reuters (2018)

  25. Tax Treaty Case Law around the Globe 2018 (gemeinsam mit Kemmeren/Smit/Lang/Pistone/Rust/Schuch/Staringer/Storck), IBFD/Linde (2019)

  26. Tax Treaty Arbitration (gemeinsam mit Lang/Pistone/Rust/Schuch/Staringer/Storck), IBFD (2020)

  27. Tax Treaty Case Law around the Globe 2019 (gemeinsam mit Kemmeren/Smit/Lang/Pistone/Rust/Schuch/Staringer/Storck), IBFD/Linde (2020)

  28. Controlled Foreign Company Legislation (gemeinsam mit Kofler/Krever/Lang/Pistone/Rust/Schuch/Spies/Staringer), IBFD (2020)

  29. Tax Law and Digitalization: The New Frontier for Government and Business – Principles, Use Cases and Outlook, (gemeinsam mit Risse), Wolters Kluwer 2021

  30. The Implementation and Lasting Effects of the Multilateral Instrument, (gemeinsam mit Kofler/Lang/Pistone/Rust/Schuch/Spies/Staringer), IBFD 2021

  31. Taxing Crime: A Whole-of-Government Approach to Fighting Corruption, Money Laundering, and Tax Crimes (gemeinsam mit Brun/Cebreiro Gomez/Julien/Ndubai/Rao/Esquivel Soto), Stolen Asset Recovery Initiative Series/World Bank, 2022.

  32. Tax Treaty Case Law around the Globe 2021 (gemeinsam mit Kofler/Lang/Pistone/Rust/Schuch/Spies/Staringer/Storck/Essers/Kemme ren/Öner/Smit), IBFD/Linde 2022.

  33. Mandatory Disclosure Rules (gemeinsam mit Kofler/Lang/Pistone/Rust/Schuch/Spies/Staringer/Szudoczky) IBFD 2023.

  34. Enhancing Inter-Agency Cooperation between Tax and Law Enforcement Agencies to Combat Tax Evasion, Corruption and Money Laundering (with Rita Julien, Joy W. Ndubai, Siddhesh Rao), World Bank Group, forthcoming.

  35. Tax Treaty Case Law around the Globe 2022 (gemeinsam mit Kofler/Lang/Pistone/Rust/Schuch/Spies/Staringer/Blum/Essers/Kemmeren/Öner/Stevens/Stevens), IBFD/Linde 2023.

  36. Tax Treaty Case Law around the Globe 2023 (gemeinsam mit Kofler/Lang/Pistone/Rust/Schuch/Spies/Staringer/Blum/Essers/Kemmeren/Öner/Stevens/Stevens), IBFD/Linde 2024.

  37. Crypto Assets: Tax Law and Policy (gemeinsam mit Kofler/Lang/Pistone/Rust/Schuch/Spies/Staringer/Szudoczky) IBFD 2024.

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II. Artikel / Articles

  1. Tax reform, Intertax (1983)

  2. Taxes on goods and services, Intertax (1989)

  3. Financing lower levels of government, Intertax (1989)

  4. Developments in tax levels and structures, Intertax (1989)

  5. Taxpayers rights and obligations, Intertax (1990)

  6. Tax reform, IBFD (1996)

  7. Curbing harmful tax competition, Intertax (1998)

  8. Is there a need to reevaluate tax sparing, Intertax (1998)

  9. Taxation in the context of globalization, IBFD (1998)

  10. New era of international tax cooperation, tax notes (2000)

  11. Taxation and ecommerce, Intertax (2001)

  12. Transfer pricing in the new millennium, George mason law review (2002)

  13. Improving tax dispute practices, tax notes (2006)

  14. Dispute settlement, tax notes (2006)

  15. Fundamental tax reform, National tax journal (2006)

  16. Personal income taxes, Euromoney (2007)

  17. Should the arms length principle retire, IBFD (2007)

  18. Fiscal Heavens in Latin America and the Caribbean, Banc Italy (2008)

  19. VAT: les sons bétons Europe, Directors Handbook (2008)

  20. Shedding a little sunlight on financial centers, Taxman India (2009)

  21. Taking forward the G20 tax agenda, European Commisioner (2009)

  22. The international aspects of VAT, Tax Analysis (2010)

  23. An international perspective on Japanese tax reform, MOF (2010)

  24. Globalization: implications for tax policy, Fiscal Studies (2011)

  25. Improving the performance of VAT, World Commerce Review (2011)

  26. Taxation and employment, Economic outlook (2011)

  27. Improving tax compliance in the banking sector, Tax notes (2011)

  28. Mobilising Domestic resources, Observer (2011)

  29. Cannes G20 Summit as a success story, World commerce (2011)

  30. The OECD and taxation, International Tax review (2012)

  31. The Forum on Tax Administration, Bulletin international Taxation (2012)

  32. OFC: The irresistible trend towards better transparency, Tax journal (2012)

  33. Building tax capacity, Cmrd (2012)

  34. A retrospective on the OECD tax world, International Taxation (2012)

  35. Tax competition: to welcome or not, David Tillinghurst Lecture, New YORK State University, forthcoming.

  36. Tax Administrators, Taxpayers and Their Advisors: Can the Dynamics of the Relationship Be Changed?, 66 Bull. Intl. Taxn. 9 (2012), Journals IBFD, cited with the permission of IBFD, see www.ibfd.org

  37. The effect of tax on FDI, 68 Tax Notes International 10 (2012) 939.

  38. Global Trends in Tax Systems, 68 Tax Notes International 1 (2012) 115.

  39. Offshore non-compliance: next steps, Tax Journal, September (2012).

  40. Tax Administrators, Taxpayers and Their Advisors: Can the Dynamics of the Relationship Be Changed?, Bulletin for International Taxation, 2012, 516.

  41. Myths and misconceptions about transfer pricing and multinational enterprises, Bloomberg BNA, Daily Tax Report, February 11, 2013, 1

  42. Balancing the books, Quantum Tax Magazine, Finance in Perspective, April 2013, 36.

  43. Transparency, trade and tax: a G8 action plan, International Tax Review, June 2013.

  44. The role of tax treaties in Facilitating Development and Protecting the Tax Base, Bloomberg BNA/Daily Tax Report, June 30, 2013, 1.

  45. The Role of the Enhanced Relationship in the Current Crisis, 8 International Taxation 4, 2013, 422.

  46. The Role of the Enhanced Relationship in the Current Crisis, Bulletin for International Taxation, 2013, 1.

  47. The Taxation of Multinational Enterprises: An Elusive Balance, Bulletin for International Taxation, 2013, 1.

  48. The Role of Tax Administrations in the Current Political Climate, Bulletin for International Taxation, March 2013, 156-160.

  49. How the BEPS project should tackle harmful tax competition, International Tax review 2013, 1.

  50. Flat Taxes: Myths and Realities, Bulletin for International Taxation, December 2013, 1-1.

  51. Tenth Annual Eurasia Fiscal Experts Seminar: Comments on China, Issues Paper ITIC, 2014.

  52. The View from Vienna: Rick McDonell, Tax Notes International, 2014, 763-768.

  53. The Role of Tax Administrations in the Current Political Climate, Het Financieele Dagblad, 2014, 25-26.

  54. The Brisbane G-20 Communique: Implications, Issues Paper ITIC, 2014, 11-21.

  55. Tax Transparency: The Full Monty, Bulletin for International Taxation, 2014, 96-100.

  56. Reading the Tea Leaves: How to Decipher G-20 Communiques on Tax Policy, Tax Notes International, 2014, 50-55.

  57. Extending the G-20 Tax Mandate, International Tax review, 2014, 1-5.

  58. Conversation with Michael Lennard, Tax Notes International, 2014, 435-438.

  59. BEPS: What's in it for administrations?, Tax Tribune IOTA, 2014, 6-8.

  60. Avoiding and Resolving Tax Disputes in India, Tax Notes International, 2014, 10-15.

  61. Owens/Turcan/Kollmann/Majdanska, What Can the Tax Community Learn from Dispute Resolution Procedures in Non-Tax Agreements?, Bulletin for International Taxation, 2015, 577-589.

  62. The View from Vienna: Interview with Pascal Saint-Amans, Tax Notes International, February 2015, 23.

  63. The View from Vienna: Interview with Eric Zolt, The Economic Case for Reducing Inequalities in Income and Wealth, Tax Notes International, 2015, 331-337.

  64. The Role of Tax Administrations in the Current Political Climate: Federation of European Accountants, FEE: Federation of European Accountants, 2015, 61-69.

  65. Human Capital in Value Creation and Post-BEPS Tax Policy: An Outlook (with Romero Tavares), Bulletin for International Taxation, 2015, 590-601.

  66. Dispute Resolution: The New Frontier, Issues Paper ITIC, October 2015.

  67. BEPS implementation: the role of a multilateral instrument, International Tax review, November 2015, 2-5.

  68. BEPS establishes the importance of emerging economies in the new world tax order, EY - India Tax Insights, 2015, 20-23.

  69. The Role of China's 1994 Tax Reform, Journal of International Taxation in China, 2015, 34-38.

  70. The View from Vienna Conversations with Jeffrey Owens, Nina Olson and Philip Baker, Tax Notes International,2016,595-600.

  71. Global Tax Policy Post-BEPS and the Perils of the Silk Road, Asia Pacific Tax Bulletin, 2016, 1001-1013.

  72. Conversations: Jeffrey Owens and Stig sollund, Tax Notes International, 2016, 885-890.

  73. BEPS Erosion and Profit Shifting: An Assessment of what's been achieved and what remains to be done, Revue européenne et internationale de droit fiscal, 2016, 483-492.

  74. McDonell, R., Owens, J., “Fight Africa’s illicit financial flowers with information”, This is Africa (28 June 2016).

  75. Gildemeister, A., Owens, J., Turcan, L., „Proposal for a New Institutional Framework for Mandatory Dispute Resolution”, Tax Notes International, Vol. 82, No. 10, June 6, 2016

  76. Owens, J., "G20 Leaders Focus On Promoting Growth Through Tax Policy", GLOBAL TAX WEEKLY, Issue 209, November 10, 2016

  77. Using blockchain for transparent beneficial ownership registers (with Meye/Jong), International Tax Review, 2017.

  78. The View from Vienna: Conversations: Jeffrey Owens and Robert Stack (with Stack), Tax Notes International, August 2017, 10-24.

  79. The View from Vienna: Conversations: Jeffrey Owens and Porus Kaka (with Kaka), Tax Notes International, October 2017, 81-92.

  80. Taxation on the Blockchain: Opportunities and Challenger (with Jong), Tax Notes International, August 2017, 601-612.

  81. Interagency cooperation, illicit financial flows and sustainable development goals (with Majdanska/McDonell), Tax Notes International , 2017.

  82. Die Zukunft des Transfer Pricing - Interview über Hintergrund und Ziele des WU Transfer Pricing Center (with Lang/Storck/Petruzzi), Transfer Pricing International, 2017, 4f.

  83. Blockchain, Transfer Pricing, Customs Valuations, and Indirect Taxes: Transforming the Global Tax Environment (with Sim/Petruzzi/Tavares/Migai) Bloomberg BNA 26, 2017, 209.

  84. Mandatory Tax Arbitration: The Next Frontier Issue, Intertax, 2017, 46 (8/9), 610-619.

  85. Introduction to the Special Issue: Trade, investment and taxation: policy linkages (with James X. Zhan), Transnational Corporations, 2018, 25 (2), 1-8.

  86. Global Value Chain  Policy Series: Taxation (with Romero J.S. Tavares), World Economic Forum, 2018.

  87. Blockchain and Tax: From Dreams to Reality, International Taxation in China, 2018, (9), 23-27.

  88. The sharing economy: turning challenges into compliance opportunities for tax administrations (with Clement Migai, Julia de Jong), eJournal of Tax Research, 2019, 16 (3), 395-424.

  89. Going the Way of the Polaroid: Digital Taxation and The End of the Arm’s-length Principle? (with Christian Kaeser, Sam Sim), Tax Notes International, 2019, 95 (3), 211-219.

  90. Digital Taxation Lessons From Wayfair And the U.S. States’ Responses (with Walter Hellerstein, Christina Dimitropoulou), Tax Notes International, 2019, 94, 241-254.

  91. Cooperative Compliance: Breaking the Barriers, Tax Adviser, 2019, July  6-7.

  92. Blockchain and Tax: Exploring the New Field (based on Speech of Prof. Owens at Hangzhou Summit Nov. 8, 2019), Journal of International Taxation in China 2020, 10.

  93. Dealing with Tax Populism (with Marta Olowska), Tax Notes International 2020, 1155-1160.

  94. In Pursuit of Fair Tax Competition: the Linkage between PTA, WTO Subsidies and EU State Aid Rules (with Pedro Guilherme Lindenberg Schoueri), Intertax 2020, 582.

  95. The Potential of Blockchain to Transform Tax Systems in BRI, Journal of International Taxation in China 2020, forthcoming.

  96. What is the link between COVID-19 and illicit financial flows? (with Bernd Schlenther), Tax Notes International 2020, 691-698.

  97. Covid-19 and the Future of Taxation - What Role for Cooperative Compliance?, Bloomberg Tax 2020, online.

  98. Exchange and Collaboration with Tax Administrations (with Joy W. Ndubai, Siddesh Rao), World Bank Global Report 'Enhancing Government Effectiveness and Transparency' 2020, 266-274.

  99. Comments on the Roadmap of the Proposal Entitled "Tax Fraud and Evasion - Better Cooperation Between National Tax Authorities on Exchanging Information" (with Gabriela Capristano Cardoso), European Commission 2020, online.

  100. Combating Human Trafficking and Modern Slavery in a Post-Covid-19 Economy (with Bernd Schlenther), Tax Notes International 2020, 217.

  101. Owens, Jeffrey, Ndubai, Joy Waruguru, Rao, Siddhesh. 2021. Bridging the Policy Gaps: A Tax Focused Guide to Investment Agreements for Tax and Investment Policymakers. Tax Notes International. 101 (10), 1295-1298.

  102. Olowska, Marta, Owens, Jeffrey. 2021. New Technologies Mean New Opportunities for African Tax Administrations. Tax Notes International. 101 621-628.

  103. Owens, Jeffrey, Leigh-Pemberton, Jonathan, Papulova, Angelina. 2021. Cooperative Compliance: A Multi-Stakeholder and Sustainable Approach to Taxation. Tax Notes International. 103 (10), 1351-1356.

  104. Owens, Jeffrey, Capristano Cardoso, Gabriela. 2021. The Future of International Tax. Tax Notes International. 103 731-738.

  105. Owens, Jeffrey, Ndubai, Joy Waruguru. 2021. Why and How to Effectively Implement Beneficial Ownership Regulations. Tax Notes International. 103 (9), 12

  106. Owens, Jeffrey, Piakarskaya, Anastasiya. 2022. Cross-border VAT/GST Disputes: Stronger Dispute Resolution Mechanisms Are Needed. Tax Notes International. 106, 1151-1155.

  107. Owens, Jeffrey, Ndubai, Joy Waruguru, Liotti, Belisa, Lazarov, Ivan, 2022. The Treatment of Tax Incentives under Pillar Two. WU GTPC Working Paper.

  108. Owens, Jeffrey, Oliveira Costa, Nathalia. 2022. The Tax Treatment of the Metaverse Economy and the Potential for a New Offshore Tax Haven, Tax Notes International. 107. 6-15.

  109. Owens, Jeffrey, Hodžić, Sabina. 2022. Policy Note: Blockchain Technology: Potential for Digital Tax Administration, Intertax, 50/11. 813-823.

  110. Owens, Jeffrey, Ferreira Liotto, Belisa, Maina, Ruth W.. 2023. Challenges at the intersection between regional trade agreements, investment provisions in regional trade agreements and implementation of the GloBE Rules under Pillar Two, Transnational Cooperations 2023, 30/1, 49-77.

  111. Owens, Jeffrey, Andreas Aucejo, Eva, Akamba, Mezang, Nicoli, Marco. 2023. General Agreement on International Tax Cooperation, Trade and Global Tax Governance: A Proposal (Part I & II), Review of International & European Economic Law 2023, 7.

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III. Beiträge in Sammelbänden / Chapters in edited volumes

  1. Owens, Jeffrey, Ndubai, Joy Waruguru, Rao, Siddhesh. 2020. Chapter 10: Exchange and Collaboration with Tax Administrations. In: Enhancing Government Effectiveness and Transparency : The Fight Against Corruption, Hrsg. Bajpai,Rajni; Myers,C. Bernard. 267-287. Washington, D.C. World Bank Group.

  2. Owens, Jeffrey. 2020. The role of tax certainty in the current debate in GAAR in India. In: GAAR: The final tax frontier, Hrsg. CCH Wolters Kluwer, 627-632. India: Kluwer Law International.

  3. Owens, Jeffrey, Leigh-Pemberton, Jonathan, Hrsg. 2021. Cooperative Compliance: A Multi-stakeholder and Sustainable Approach to Taxation. NY: Wolters Kluwer Law & Business.

  4. Owens, Jeffrey, Risse, Robert, Hrsg. 2021. Tax Law and Digitalization: The New Frontier for Government and Business – Principles, Use Cases and Outlook. NY: Wolters Kluwer Law & Business.

  5. Owens, Jeffrey, N.Dubai, Joy. Evaluating the Interaction between and Compatibility of the Global Anti-Base Erosion Proposal with International Trade Rules, in Chaisse/Rodriguez-Chiffelle (eds), Elgar Companion to the WTO, Edward Elgar, forthcoming.

  6. Owens, Jeffrey, Oliveira Costa, Nathalia, Mendes, L. Developing a Roadmap to Digitalization of Revenue Authorities (with Nathalia Oliveira Costa, L. Mendes), in UN Guide to Digitalization of Revenue Authorities, United Nations 2023, forthcoming.

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IV. Stellungnahmen / Expert opinions

  1. Owens, Jeffrey. 2020. Corporate Tax, Digitalization and Globalization. White Paper:OECD

  2. Owens, Jeffrey, Capristano Cardoso, Gabriela. 2020. Feedback for the roadmap of the proposal entitled “Tax fraud and evasion – better cooperation between national tax authorities on exchanging information”. Vienna:WU.

  3. Owens, Jeffrey. 2020. Tax transparency: a first step towards regaining trust. Tax Transparency Benchmark 2019:Vereniging van Beleggers voor Duurzame Ontwikkeling (VBDO).

  4. Owens, Jeffrey, Ndubai, Joy Waruguru, Rao, Siddhesh. 2021. International Investment Agreements and their implications for tax measures:. USA:UNCTAD.

  5. Owens, Jeffrey, Ndubai, Joy Waruguru, Lazarov, Ivan, Wamuyu Maina, Ruth, Madzivanyika, Ezera, Kalizinje, Frank, Nthabiseng, Debeila. 2023. Policy Brief: Understanding the Overlaps Between Trade and Investment Obligations and Tax measures - Setting a Foundation for Dialogue on the AfCFTA. African Tax Administration Forum.

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V. Zeitungsartikel / Newspaper articles

  1. Owens, Jeffrey. 2020. Use the crisis to rethink how governments raise tax revenues.

  2. Owens, Jeffrey. 2020. INSIGHT: Covid-19 and the Future of Taxation—What Role for Cooperative Compliance? Bloomberg Daily Tax Report: International, 09.06.20

  3. Owens, Jeffrey, Rao, Siddhesh, Ndubai, Joy Waruguru. 2021. How to stick to treaties not tricks. The Economic Times, India, 24.03.21.

  4. Owens, Jeffrey. 2021. Tax Incentives for R&D What will be the new normal?

  5. Owens, Jeffrey. 2021. UK can take the technological lead in fight against dirty money. Financial Times, 03.03.21

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VI. Working Paper 

  1. Owens, Jeffrey, Ferreira Liotti Belisa, Lazarov Ivan, The Impact of the Global Minimum Tax under Pillar Two on Common Tax Incentives Adopted in Asia-Pacific, WU GTPC Working Paper, 2023.

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