Research and Analysis

The WU Tax Law Technology Center researches and analyzes topics and applications related to tax law technology. Its activities include the publishing of articles and books on tax law technologies and commenting on the work of international organizations in this field. In addition, the respective current status of tax and customs law applications and the so-called use cases are analyzed and taken to new levels. The activities of the Center involve the tax technology community at the Institute for Austrian and International Tax Law (including professors, research associates, visiting researchers and LL.M. students) as well as the community outside the Institute (international organizations, governments and tax administrations, the business community, computer scientists and advisors).

Books on Tax Law Technology Topics

Selected Articles and Contributions to Books on Tax Law Technology Topics

Risse, R., Digital Upskilling für Steuern und Zoll, Rethinking Tax 2023, S.86-89
Risse, R., Automation von steuerlichen Prozessen: Auswahlmethoden zum Einsatz von Robotic Process Automation (RPA) in Umsatzsteuer-Voranmeldungen, Beck.digitax 2022, S. 101 - 108
Risse, R. Verrechnungspreisperspektiven aus der aktuellen Konzernpraxis in: Handbuch Verrechnungspreise in 3. Auflage 2022, S.7-61
Risse, R. § 5 E Bilanzrecht in: Chibanguza/Kuß/Steege, Künstliche Intelligence, 1. Aufl. 2022, S. 743-753
Gries, M., Risse, R., Die Zukunft der Zollfunktion –Einsatz neuer Technologien, Teil 1/2: Der Einsatz von Blockchain-Technologie im Zollbereich, AW-Prax 2022, 5-14
Risse, R.: Digitalisierung im Rechnungswesen, insbesondere mit Blick auf steuerbilanzielle Fragen in: Prinz, U.; Kanzler H.-J., Handbuch Bilanzsteuerrecht, 4. Auflage 2021, S. 341-358
Risse, R. Steuerliche Compliance und Automation von steuerlichen Prozessen in N. Herzig, G. Förster, A. Schnitger, Ch.Levedag: Festschrift für Wolfgang Kessler 2021, S. 663-677
Risse, R.: Digitale TaxTech-Trends, ReThink Tax 2021, S. 20-21
Risse, R.: "Digitalisierung: Eignet sich Tax Compliance für die technisch möglichen Innovation?", ubg (2020), pp.346-360.
Risse,R. / Greis,M.: Blockchian-Technologie in der Steuer- und Zollfunktion, Beck.digitax 2020, S., 388-396
Risse, R.: Die begleitende Kontrolle (Horizontal Monitoring), ein Statement, FR 2020, S. 945
Risse, R.: Die digitalisierte Tax Compliance: Anforderungen und Lösungsansätze dargestellt anhand von Praxisbeispielen, in Seer, R.; Lüdicke, J.; S. Rasch, (Hrsg), Festschrift für Heinz-Klaus Kroppen 2020, S. 65-79
Risse, R.: Verrechnungspreise bei Henkel: Die Umsetzung eines globalen Systems in J. Weber/ U. Schäffler, Einführung in das Controlling, 16, Aufl.2020, S. 226-231
Risse, R.: Verrechnungspreise und COVID 19-Einflüsse im Henkel-Konzern, TPI 2020, S. 103-108
Risse, R.: Die Digitalisierung steuern: mit dem neuen LL.M. Digitalization and Tax Law, Rethinking Tax 2020, S. 75f
Risse, R., Gries, M., "Der Einsatz von Blockchain-Technologie in der Steuer- und Zollfunktion", beck.digitax (2020), pp. 388-398.
Risse, R.: Digitalisierung: Eignet sich Tax Compliance für die technisch möglichen Innovation?, ubg 2020, S.346- 360
Risse, R. /C. Bachmann: Steuerliche Betriebsprüfung und Tax Compliance. Bericht zur 26. Sächsischen Steuertagung, REthinking:Tax, 2020, S. 40-49
Lang/Storck/Petruzzi/Risse, Transfer Pricing and Intangibles, Linde 2019
Risse, R., "Interdependenzen zwischen Verrechnungspreisen, Zoll und Umsatzsteuer", in Rödder, T., Wassermeyer, F., Ditz, X. (eds.), Internationale Einkünfte-Abgrenzung (2019), pp. 275-282.
Risse, R., "Transfer Prices in Practice: How to Manage Business Performance Indicators and Tax Compliance Requirements?", Transfer Pricing International (2019), pp. 236-242.
Prasanna, S., "Digitalization of Traditional Business Models: Transfer Pricing Implications of Business Restructurings", International Pricing Journal 25 (6/2018), pp. 424-435.
Risse, R., Fettke, P., "Blockchain: Wird eine sog. „real time“ Tax Compliance", Der Betrieb (2018), pp. 1748-1755.
Risse, R., "Digitization and the Tax Function in Multinational Enterprises", Transfer Pricing International (2018), pp. 308-310.

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hjViewportId	Stores user viewport details such as size and dimensions.	session	Hotjar
hjActiveViewportIds	Stores user active viewports IDs. Stores an expirationTimestamp that is used to validate active viewports on script initialization.	session	Hotjar
_hjSession_	Holds current session data. Ensures subsequent requests in the session window are attributed to the same session.	30 minutes	Hotjar
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_hjSessionResumed	Set when a session/recording is reconnected to Hotjar servers after a break in connection.	session	Hotjar
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_hjIncludedInSessionSample_	Set to determine if a user is included in the data sampling defined by your site's daily session limit.	2 minutes	Hotjar
_hjAbsoluteSessionInProgress	Used to detect the first pageview session of a user.	30 minutes	Hotjar
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Name	Purpose	Lifetime	Provider
test_cookie	Is set as a test to check whether the browser allows cookies to be set. Does not contain any identification features.	15 minute	Google
IDE	Contains a randomly generated user ID. Using this ID, Google can recognize the user across different websites across domains and display personalized advertising.	1 year	Google
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_gcl_aw	This cookie is set when a user clicks on a Google ad on the website. It contains information about which ad was clicked.	90 day	Google
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fr	Used to serve advertisements and measure and improve their relevance.	90 day	Facebook
m_pixel_ratio	Performance cookie used by Facebook with Facebook pixels.	session	Facebook
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dpr	Used for analysis purposes. Technical parameters are logged (e.g. aspect ratio and dimensions of the screen) so that Facebook apps can be displayed correctly.	7 day	Facebook
sb	Used to save browser details and Facebook account security information.	2 year	Facebook
dbln	Used to save browser details and Facebook account security information.	2 year	Facebook
spin	Cookie for advertising purposes and reporting on social campaigns.	session	Facebook
presence	Contains the "Chat" status of a logged in user.	1 month	Facebook
x-referer	Performance cookie that is used by Facebook in combination with Facebook pixels.	session	Facebook
cppo	Cookie for statistical purposes.	90 day	Facebook
datr	Identifies the browser for security and website integrity purposes, including account recovery and identification of potentially compromised accounts.	2 year	Facebook
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BizographicsOptOut	This cookie is used to determine the rejection status for tracking by third-party providers.	10 year	LinkedIn
lidc	This cookie makes it easier to select LinkedIn's data center.	24 hours	LinkedIn
aam_uuid	This cookie is used for ID synchronization with Adobe Audience Manager.	30 days	LinkedIn
AMCV_XXX_at_AdobeOrg	This cookie contains a unique identifier for the Adobe Experience Cloud.	180 days	LinkedIn
li_mc	This cookie is used as a temporary cache. It is used to have the user's consent information from the database available client side.	2 years	LinkedIn
lang	This cookie stores the language settings of a user. This ensures that the LinkedIn.com website appears in the language selected by the user.	session	LinkedIn
twll	This cookie is set when X is embedded on the page. X collects data that is mainly used for tracking and targeting.	4 year	X
secure_session	This cookie is set when X is embedded on the page. E.g. X's like or sharing functions.	14 year	X
guest_id	This cookie is set by X when a visitor shares content from the WU website on X.	2 year	X
personalization_id	This cookie is set by X to measure the performance of X advertising campaigns in a user's browsers and devices	2 year	X
remember_checked	This cookie is set by when X is embedded on the page. X collects data that is mainly used for tracking and targeting.	4 year	X
remember_checked_on	This cookie is set when X is embedded on the page. E.g. X's like or sharing functions.	4 year	X
mbox	This cookie is intended for identifying X users, for analyzing interaction with the X Service and advertising whitin the service.	2 years	X
guest_id_ads	This cookie is set due to X integration and for sharing content to social media.	10 months	X
d_prefs	This cookie ist used to check referral links and the login status.	90 days	X
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auth_token	This cookie is required for authentication and checks whether the user is logged in.	10 months	X
external_referer	This cookie collects statistical data, including how often you visit X and how long a user stays on X.	1 day	X
NID	This cookie contains a unique ID that is used to save user-specific settings and other information, in particular your preferred language, how many search results should be displayed per page and whether the Google SafeSearch filter should be activated.	6 month	YouTube
1P_JAR	This Google cookie is used to optimize advertising, to provide ads that are relevant to users, to improve reports on campaign performance or to prevent a user from seeing the same ads multiple times.	1 month	YouTube
CONSENT	This cookie is used to support Google's advertising services.	20 year	YouTube
OTZ	Aggregated analysis of website visitors.	17 day	YouTube