Welthandelsplatz 1
Vienna, Wien 1020
Austria
Wirtschaftsuniversität Wien
BEPS; transfer pricing; APA; State aid; EU code of conduct
parent subsidiary directive; anti-abuse rule; GAAR
LOB, active trade or business, US Model Convention, OECD Commentary
BEPS, CBCR, Inclusive Framework, Transfer Pricing Documentation, Tax Transparency, Developing Countries
theory of the firm; entrepreneurial risk; international allocation of taxing rights; permanent establishment; transfer pricing
Knowledge Capital; Global Value Chains; Cooperative Compliance; Transfer Pricing; RPSM; APA; SAARs; MAP Arbitration