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Dissertationen und Habilitationen

BOEL Kris­tof Geert Anton, "Dual Re­si­dent Com­pa­nies - On the cross­roads bet­ween tax plan­ning & legal pro­tec­tion" (PhD)

BORNS Rai­ner, "Um­satz­steu­er­li­che Be­hand­lung von Kryp­to­wäh­run­gen/Kryp­to As­sets" (Diss.)

CA­PRIS­TA­NO CAR­DO­SO Ga­brie­la, "Sim­pli­fi­ca­ti­on Me­a­su­res and their com­pa­ti­vi­li­ty with the arm's length princip­le" (Diss.)

ČIČIN-ŠAIN, Nevia, "In­volv­ment of in­ter­me­di­a­ries in collec­tion of Eu­ropean VAT" (Habil.)

EMA­NUE­LE Va­len­ti­na, "Re­draf­ting Tax Trea­ties in light of the Con­cept of Value Crea­ti­on" (PhD)

FIALA Flo­ri­an, "Rechts­kraft im Ab­ga­ben­recht" (Diss.)

GLEISS, Mi­cha­el, "Er­höh­te Mit­wir­kungs­pflich­ten nach § 115 Abs 1 Satz 2 BAO" (Diss.)

GO­VIND Sri­ram, "Fun­da­men­tal ine­qui­ties in the al­lo­ca­ti­on of ta­xing rights in tax trea­ties: Is­su­es and pos­si­ble so­lu­ti­ons" (PhD.)

HEL­LE­BRANDT Vera,"Recht­schutz in der Ab­ga­ben­exe­ku­ti­on" (Diss.)

HUB­MANN Mi­cha­el, "Die Ver­jäh­rung im Steu­er­recht" (Diss.)

KOCH Petra, "BEPS Ac­tion 7: Pes" (Diss.)

KOMÁR Bence, "VAT im­pli­ca­ti­ons of busi­ness mo­dels for rech­ar­ging electric and re­fu­el­ling hy­dro­gen fuel cell vehi­cles" (Diss.)

LAN Shi­meng, "Re­de­fi­ning tax­pay­ers' rights to pri­va­cy and data pro­tec­tion in di­gi­tal era" (Diss.)

LIOTTI Be­li­sa Fer­rei­ra, "The Sub­ject to Tax Rules under Pil­lar Two" (Diss.)

MALAN Mo­ni­que, "Mo­ne­ta­ry th­res­holds in in­ter­na­tio­nal tax law" (PhD)

MAINA Ruth, "Im­ple­men­ta­ti­on of the Un­der­ta­xed pro­fits rule - an ana­ly­sis from a tax, trade and in­vest­ment trea­ty per­spec­ti­ve" (Diss.)

MOURA B., Mar­ce­lo H., "Cor­po­ra­te Sus­tai­na­bi­li­ty Me­a­su­res from a Trans­fer Pri­cing Per­spec­ti­ve: Sus­tain­able Value Crea­ti­on?" (Diss.)

NEU­MÜL­LER, The­res, "With­hol­ding Ta­xa­ti­on in In­ter­na­tio­nal and Eu­ropean Tax Law" (Diss.)

PAD­WAL­KAR, Ab­his­hek, "Glo­bal mo­bi­li­ty: pro­fit at­tri­bu­ti­on and value crea­ti­on" (Diss)

PA­PU­L­O­VA An­ge­li­na, "Model le­gis­la­ti­on for co-​operative com­pli­an­ce va­li­da­ted by re­fe­rence to spe­ci­fic ju­ris­dic­tions" (Diss.)

PE­TRUZ­ZI Raf­fae­le, "Trans­fer Pri­cing Aspects of Intra-​Group Fi­nan­cing" (Habil.)

RO­DRI­GUEZ PEÑA Cris­ti­an Ca­mi­lo, "Tax trea­ty en­tit­le­ment is­su­es in the case of of in­di­vi­du­als" (Diss.)

ROM­S­TOR­FER Jür­gen, "Un­shell" (Diss.)

RUIZ Ale­jan­dro, "The eco­no­mic Im­pact of the ad­op­ti­on of Human Rights in Tax­pay­er’s de­fen­se" (PhD)

SCHA­RI­ZER Phil­ipp, "The re­qui­re­ment of equi­va­lence of mu­ni­ci­pal taxes" (Diss.)

TSCHATSCH, Iris, "Po­ten­ti­als of In­for­ma­ti­on Tech­no­lo­gy in en­han­cing tax dis­pu­te re­so­lu­ti­on" (Diss.)

TURCAN Laura, "Schieds­klau­seln in DBA (Art 25 OECD-​MC + UN-MC)" (Diss.)

TURIC Draga, "Ver­fah­rens­recht­li­che An­for­de­run­gen in der um­satz­steu­er­li­chen Rspr. EuGH" (Diss.)

ULL­MANN An­dre­as, "Di­gi­tal Taxes and Dou­ble Tax Con­ven­ti­ons" (Diss.)

VAL­LA­DA Fe­li­pe, "Be­ne­fi­cial Ow­ner­ship and the OECD: His­to­ry, Ana­ly­sis and Ju­ris­pru­dence" (PhD)

WAL­LIG, Franz "BEFIT" (Diss.)

ZÖH­RER Chris­tia­ne, "Ver­tre­ter­be­triebs­stät­te post BEPS" (Diss.)

ZYKAN-​LAWSON Yas­min, "The In­ter­pre­ta­ti­on of Eu­ropean Union Law by means of OECD Ma­te­ri­als" (Diss)