WU Global Tax Policy Center
WU Global Tax Policy Center
The WU Global Tax Policy Center at the Institute of Austrian and International Tax Law has become one of the leading think tanks on the interface between tax policy, tax administration and tax law in today's global economy. It brings together tax policy makers, tax administrators, tax practitioners and researchers from around the globe. The Center provides a forum for discussions on tax policy formulation and implementation, drawing upon the experiences of developed and developing countries and economies in transition.
Who we are
Director of the Center
Richard Stern has worked advising governments on taxation issues for over 25 years. He is currently the Director of the Global Tax Policy Center, Institute for Austrian and International Tax Law, Wirtschaftsuniversität Wien and has been teaching in the Tax and Law faculty since 2013. He has been leading EY’s Tax Administration and Reform Services, a part of EY’s Global Tax Policy Group since October 2017 and is Senior Consultant at the Asian Development Bank (DRM Hub). Before EY, Richard was Lead Tax Specialist for the World Bank Group’s Global Tax Team, as well as running the World Bank Group’s International tax and Tax Transparency Initiative from 2003-2017. Richard was an economist at the International Monetary Fund for eight years, working on monetary and fiscal issues.
Dr. Stern holds a PhD in Economics from the University of California at Berkeley (1992), an MS in International Relations from Georgetown School of Foreign Service (1986), and a BA from Williams College (1983).
Goals and Background of the Center
Objectives and Background of the Center
Dr. Jeffrey Owens joins the WU
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In this video below, Professor Dr. DDr. h.c. Michael Lang, Head of the Institute for Austrian and International Tax Law, and Professor Dr. Jeffrey Owens, former Director of the WU Global Tax Policy Center, explain the details about objectives and background of the Center.
Areas of Interest
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
Speeches and Presentations
Presentation: Update on Cooperative Compliance, March 29, 2023
IFA - 14th Annual International Tax Conference
Opening Speech for CSO Summer School February 21-23, 2023
Opening Speech for Webinar: "Practical Aspects of the Implementation of Free Trade Agreements amongst Selected Members of Regional Economic Communities" - ONLINE
Opening Speech for Taxing Crime, January 18 2023
CATA 42nd Technical Conference 2022 - Digitalization and the informal economy
BRITACOF 2022 - Digitalization and Capacity Bulding
Introductory Speech at Future of Taxation September 2022
Presentation to Vertex Exchange Europe Conference April 2022
Speech_CATA Conference_Nov_2021
Comments on UN Committee International Cooperation in Tax Matters
Workshop on Taxation of the Digital Economy, held by Subcommittee on TAX Matters (FISC) of the European Parliament, 12.02.2021
Other programs
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).
