The Center focuses on:

• Trends in global tax reform

• The political economy and process of tax reforms

• Designing a competitive tax system

• The design of VAT systems

• The interface between tax and technology changing the dynamics of the relationship between tax administrations and tax payers

• The interface between tax and regulations

• Countering illicit activities: the role of tax administrations

• Dispute avoidance and resolution

• Risk management in tax administrations and business

• Counteracting tax evasion and avoidance

• Delivering high quality services to taxpayers: the role of technology

• Taxation, State building and governance in LDCs

• Modernizing tax administrations in LDCs

• Examining the tax barriers to the One Belt, One Road Initiative

• Improving the transparency of the operations of MNEs

• The linkage between tax compliance and good corporate responsibility

• BEPS: see attached article on Transfer Pricing Analysis of Arm’s Length Returns to Sales, Marketing & Distribution Activities by KPMG



 

Insper Webinar: Rethinking Global Tax Policy. July 24, 2020.

The Institute for Austrian and International Tax Law is one of the world’s leading Institutions for research and teaching in the field of tax law and has a long history of cooperation with other organizations working in the tax area. The Center follows in this tradition, building upon the contacts established by the Institute over many years. Cooperative programs involve:

(a) Within the WU: within the Institute for Austrian and International Tax Law itself, especially in the area of international taxation; to other departments of the university, especially the business, economic, finance, global business, accountancy and management depts.

(b) Externally: The Center has partnerships with the UN Tax Committee, UNCTAD, World Bank, Inter American Development Bank, CATA, CIAT, IOTA, ICC Tax Committee, ATI, Korean Institute of Public Finance (KIPF) as well as 9 leading research institutes in its Digital Economy Taxation Network (DET).

Brochures of individual projects

• Austrian Chinese Tax Research Network

• Cooperative Compliance

• Good governance in a digital and open trading environment

• Tax and Technology

• Tax Transparency and Corruption

• Vienna Multi-Stakeholder Group on Improving Cross-border Dispute Resolution