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Digitalisation and double taxation agreements

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Das Bundesministerium für Finanzen schloss mit dem Institut für österreichisches und Internationales Steuerrecht eine Vereinbarung über einen Forschungsauftrag. Im Rahmen dieser von der Vereinbarung umfassten Forschungsarbeiten sollten wissenschaftliche Publikationen zum Themenbereich „Digitalisierung und Doppelbesteuerungsabkommen“.

Die Forschungsarbeiten führten zu den folgenden Veröffentlichungen:

  1. Staringer/Caziero, Diverted Profits Taxes and Article 2 OECD Model Convention 2017, in Kofler/Lang/Pistone/Rust/Schuch/Spies/Staringer (Hrsg), Taxes Covered under Article 2 of the OECD Model (IBFD Amsterdam, 2021), 143-166.

  2. Pistone/Ullmann, Digital Taxes and Article 2 OECD Model Convention 2017, in Kofler/Lang/Pistone/Rust/Schuch/Spies/Staringer (Hrsg), Taxes Covered under Article 2 of the OECD Model (IBFD Amsterdam, 2021), 167-200.

  3. Kofler, The Future of Digital Services Taxes, EC Tax Review 2021, 50.

  4. Pistone/Pinto Nogueira/Turina, Digital Services Tax: Assessing the Policy Reasons for its Introductions in the European Union, International Tax Studies 2021, Heft 4.

  5. Buriak, A New Taxing Right for the Market Jurisdiction: Where Are The Limits?, Intertax 2020, 301.

  6. Károlyi/Szudoczky, The Troubled Story of the Hungarian Advertisement Tax: How (Not) to Design a Progressive Turnover Tax, Intertax 2020, 46.

  7. Caziero/Papotti, Analyzing the Italian Digital Services Tax Through European Glasses, Tax Notes International 2019, 421.

  8. Owens/Hellerstein/Dimitropoulou, Digital Taxation Lessons From Wayfair And the U.S. States’ Responses, Tax Notes International 2019, 241.

  9. Sales Parada, Brazilian Tax System, Tax Reform and Taxation of the Digital Economy, Central European Political Science Review 2019, 293.

  10. Pistone/Pinto Nogueira/Andrade, The 2019 OECD Proposals for Addressing the Tax Challenges of the Digitalization of the Economy: an Assessment, International Tax Studies 2019, Heft 2.

  11. Dimitropoulou, The Proposed EU Digital Services Tax: An Anti-Protectionist Appraisal under EU Primary Law, Intertax 2019, 268.

  12. Dimitropoulou, The Digital Service Tax and fundamental freedoms: Appraisal under the doctrine of Measures Having Equivalent Effect to Quantitative Restrictions, Intertax 2019, 201.

  13. Petruzzi/Holzinger/Screpante/Buriak/Capristano

    14.