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WU International Taxation Research Paper Series
14,466 Total downloads | Link to this page | Subscribe to this eJournal (requires login)

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Incl. Electronic Paper Preventing Tax Arbitrage via Hybrid Mismatches: BEPS Action 2 and Developing Countries
WU International Taxation Research Paper Series No. 2017-03
Blazej Kuzniacki, Alessandro Turina, Thomas Dubut, Addy Mazz, Natalia Quiñones, Luis Eduardo Schoueri, Craig West, Pasquale Pistone and Frederik Zimmer
University of Oslo, Department of Public and International Law, Bocconi University, Université Paris I Panthéon-Sorbonne - Sorbonne Law School, Universidad de la República, affiliation not provided to SSRN, University of Sao Paulo (USP), University of Cape Town (UCT), Vienna University of Economics and Business and University of Oslo
Date Posted: March 28, 2017
Working Paper Series
8 downloads

Incl. Electronic Paper International Taxation and the Role of Organizational Form Choices for Group Structures Multinationals
WU International Taxation Research Paper Series No. 2017-02
Harald Amberger and Saskia Kohlhase
Vienna University of Economics and Business and Erasmus University Rotterdam
Date Posted: March 09, 2017
Working Paper Series
60 downloads

Incl. Electronic Paper The Direct and Indirect Costs of Tax Treaty Policy – Evidence from Ukraine
WU International Taxation Research Paper Series No. 2017-01
Oleksii Balabushko, Sebastian Beer, Jan Loeprick and Felipe Pinto Vallada
World Bank, Oesterreichische Nationalbank (OeNB), Vienna University of Economics and Business and Institute for Austrian and International Tax Law
Date Posted: February 23, 2017
Last Revised: March 08, 2017
Working Paper Series
56 downloads

Incl. Electronic Paper Spillover from the Haven: Cross-Border Externalities of Patent Box Regimes Within Multinational Firms
WU International Taxation Research Paper Series No. 2016-07
Thomas Schwab and Maximilian Todtenhaupt
University of Mannheim and University of Mannheim
Date Posted: November 04, 2016
Working Paper Series
81 downloads

Incl. Electronic Paper Does Capital Tax Uncertainty Delay Irreversible Risky Investment?
WU International Taxation Research Paper Series No. 2016-05
Rainer Niemann and Caren Sureth-Sloane
University of Graz, Center for Accounting Research and University of Paderborn
Date Posted: August 23, 2016
Working Paper Series
112 downloads

Incl. Electronic Paper How do Institutional, Social, and Individual Factors Shape Tax Compliance Behavior? Evidence from 14 Eastern European Countries
WU International Taxation Research Paper Series No. 2016-04
Matthias Kasper
University of Vienna
Date Posted: August 23, 2016
Working Paper Series
112 downloads

Incl. Electronic Paper Why are U.S.-Owned Foreign Subsidiaries Not Tax Aggressive?
WU International Taxation Research Paper Series No. 2016-6
Saskia Kohlhase and Jochen Pierk
Erasmus University Rotterdam and Erasmus University Rotterdam (EUR) - Erasmus School of Economics (ESE)
Date Posted: July 29, 2016
Last Revised: August 26, 2016
Working Paper Series
120 downloads

Incl. Electronic Paper Accumulation of Tax-Loss Carryforwards: The Role of Book-Tax Non-Conformity
WU International Taxation Research Paper Series No. 2016-03
Saskia Kohlhase
Erasmus University Rotterdam
Date Posted: June 14, 2016
Last Revised: January 26, 2017
Working Paper Series
99 downloads

Incl. Electronic Paper Are Private Firms Really More Tax Aggressive than Public Firms?
WU International Taxation Research Paper Series No. 2016-02
Jochen Pierk
Erasmus University Rotterdam (EUR) - Erasmus School of Economics (ESE)
Date Posted: April 06, 2016
Last Revised: June 03, 2016
Working Paper Series
227 downloads

Tax-Rate Biases in Tax-Planning Decisions: Experimental Evidence
WU International Taxation Research Paper Series No. 2016-01
Harald Amberger, Eva Eberhartinger and Matthias Kasper
Vienna University of Economics and Business, Vienna University of Economics and Business and University of Vienna
Date Posted: February 29, 2016
Last Revised: January 18, 2017
Working Paper Series

Incl. Electronic Paper Formula Apportionment or Separate Accounting? Tax-Induced Distortions of Multinationals' Locational Investment Decisions
WU International Taxation Research Paper Series No. 2015-28
Regina Ortmann and Erich Pummerer
University of Paderborn and University of Innsbruck - Department of Accounting, Auditing and Taxation
Date Posted: February 26, 2016
Working Paper Series
141 downloads

Incl. Electronic Paper Mismatches in the Concept of Environmental Taxes
WU International Taxation Research Paper Series No. 2015-02
Elizabeth Gil Garcia
Universidad de Alicante
Date Posted: November 22, 2015
Working Paper Series
68 downloads

Incl. Electronic Paper Practicing Experts’ Views on BEPS: A Critical Analysis
WU International Taxation Research Paper Series No. 2015 - 27
Eva Eberhartinger and Matthias Petutschnig
Vienna University of Economics and Business and Vienna University of Economics and Business
Date Posted: November 04, 2015
Accepted Paper Series
347 downloads

Incl. Electronic Paper Wealthy Tax Non-Filers in a Developing Nation: The Roles of Taxpayer Knowledge, Perceived Corruption and Service Orientation in Pakistan
WU International Taxation Research Paper Series No. 2015 - 26
Katharina Gangl, Erich Kirchler, Christian Lorenz and Benno Torgler
University of Vienna - Department of Psychology, University of Vienna - Department of Psychology, University of Applied Sciences and Technology Aachen (RWTH Aachen) and Queensland University of Technology
Date Posted: November 04, 2015
Accepted Paper Series
108 downloads

Incl. Electronic Paper Tax Information Exchange with Developing Countries and Tax Havens
WU International Taxation Research Paper Series No. 2015 - 25
Julia Braun and Martin Zagler
Vienna University of Economics and Business - Department of Economics and Vienna University of Economics and Business - Department of Economics
Date Posted: November 04, 2015
Working Paper Series
226 downloads

Incl. Electronic Paper Investment Effects of Wealth Taxes Under Uncertainty and Irreversibility
WU International Taxation Research Paper Series No. 2015 - 24
Rainer Niemann and Caren Sureth-Sloane
University of Graz, Center for Accounting Research and University of Paderborn
Date Posted: November 04, 2015
Working Paper Series
113 downloads

Incl. Electronic Paper Are Tax Havens Good? Implications of the Crackdown on Secrecy
WU International Taxation Research Paper Series No. 2015-22
Alfons J. Weichenrieder and Fangying Xu
Goethe University Frankfurt - Department of Applied Econometrics and International Economic Policy and Goethe University Frankfurt
Date Posted: September 18, 2015
Working Paper Series
145 downloads

Incl. Electronic Paper CFC Rules, BEPS Action 3 (Draft), and EU Law
WU International Taxation Research Paper Series No. 2015-21
Blazej Kuzniacki
University of Oslo, Department of Public and International Law
Date Posted: September 17, 2015
Accepted Paper Series
252 downloads

Incl. Electronic Paper Kelsen, the Principle of Exclusion of Contradictions, and General Anti-Avoidance Rules in Tax Law
WU International Taxation Research Paper Series No. 2015-23
John Prebble QC
Victoria University of Wellington - Faculty of Law
Date Posted: August 18, 2015
Last Revised: September 21, 2015
Working Paper Series
150 downloads

Financial Transaction Tax and Investment Funds: An Analysis of Key Factors and Their Impact on Performance
WU International Taxation Research Paper Series No. 2015 - 20
Eva Eberhartinger and Carmel Said Formosa
Vienna University of Economics and Business and Vienna University of Economics and Business
Date Posted: June 03, 2015
Last Revised: July 20, 2015
Working Paper Series

Incl. Electronic Paper Productive and Unproductive Reactions of MNEs to International Tax Differentials
WU International Taxation Research Paper Series No. 2015 - 19
Sebastian Beer
Oesterreichische Nationalbank (OeNB)
Date Posted: June 03, 2015
Working Paper Series
68 downloads

Incl. Electronic Paper Taxing Income in the Oil and Gas Sector - Challenges of International and Domestic Pro fit Shifting
WU International Taxation Research Paper Series No. 2015 - 18
Sebastian Beer and Jan Loeprick
Oesterreichische Nationalbank (OeNB) and Vienna University of Economics and Business
Date Posted: June 03, 2015
Last Revised: June 08, 2015
Working Paper Series
141 downloads

Incl. Electronic Paper The Impact of Financial Transaction Tax on Companies - A Discussion
WU International Taxation Research Paper Series No. 2015 - 17
Carmel Said Formosa
Vienna University of Economics and Business
Date Posted: June 03, 2015
Working Paper Series
144 downloads

Incl. Electronic Paper News Media Coverage of Corporate Tax Avoidance and Corporate Tax Reporting
WU International Taxation Research Paper Series No. 2015-16
Soojin Lee
WU Vienna University of Economics and Business
Date Posted: May 08, 2015
Working Paper Series
261 downloads

Incl. Electronic Paper Blueprints for a New PE Nexus to Tax Business Income in the Era of the Digital Economy
WU International Taxation Research Paper Series No. 2015 - 15
Peter Hongler and Pasquale Pistone
Zurich University of Applied Sciences and Vienna University of Economics and Business
Date Posted: April 09, 2015
Last Revised: October 18, 2015
Working Paper Series
211 downloads

Incl. Electronic Paper Withholding Taxes in the Service of BEPS Action 1: Address the Tax Challenges of the Digital Economy
WU International Taxation Research Paper Series No. 2015 - 14
Yariv Brauner and Andres Baez Moreno
University of Florida - Levin College of Law and Universidad Carlos III de Madrid
Date Posted: April 09, 2015
Last Revised: September 09, 2015
Working Paper Series
308 downloads

Incl. Electronic Paper Indirect Access to Intellectual Property Regimes - Effects on Austrian and German Affiliates
WU International Taxation Research Paper Series No. 2015 - 13
Jan Loeprick
Vienna University of Economics and Business
Date Posted: April 09, 2015
Last Revised: April 14, 2015
Working Paper Series
92 downloads

Incl. Electronic Paper The OECD's Nexus Approach to IP Boxes: A European Union Law Perspective
WU International Taxation Research Paper Series No. 2015 - 12
Rafael Sanz Gomez
University of Seville - Facultad de Derecho
Date Posted: April 09, 2015
Working Paper Series
599 downloads

Incl. Electronic Paper Does Exchange of Information between Tax Authorities Influence Multinationals’ Use of Tax Havens?
WU International Taxation Research Paper Series No. 2015 - 11
Julia Braun and Alfons J. Weichenrieder
Vienna University of Economics and Business - Department of Economics and Goethe University Frankfurt - Department of Applied Econometrics and International Economic Policy
Date Posted: February 25, 2015
Working Paper Series
150 downloads

Incl. Electronic Paper Uncertainty in Weighting Formulary Apportionment Factors and its Impact on After-Tax Income of Multinational Groups
WU International Taxation Research Paper Series No. 2015 - 10, Die Betriebswirtschaft 03/2015, 161-177
Regina Ortmann
University of Paderborn
Date Posted: February 25, 2015
Last Revised: July 20, 2015
Accepted Paper Series
93 downloads

Incl. Electronic Paper Interest Barrier and Capital Structure Response
WU International Taxation Research Paper Series No. 2015-09
Stephan Alberternst and Caren Sureth-Sloane
University of Paderborn and University of Paderborn
Date Posted: February 25, 2015
Last Revised: June 01, 2016
Working Paper Series
461 downloads

Incl. Electronic Paper Future Orientation and Taxes: Evidence from Big Data
WU International Taxation Research Paper Series No. 2015 - 08
Matthias Petutschnig
Vienna University of Economics and Business
Date Posted: February 25, 2015
Working Paper Series
172 downloads

Incl. Electronic Paper Principle or Clause of 'Saving' in Tax Conventions: Introduction and Analysis of One Japanese Case
WU International Taxation Research Paper Series No. 2015 - 07
Yuya Suzuki
GRADUATE INSTITUTE FOR ENTREPRENEURIAL STUDIES
Date Posted: February 25, 2015
Working Paper Series
55 downloads

Incl. Electronic Paper Hold or Sell? How Capital Gains Taxation Affects Holding Decisions
WU International Taxation Research Paper Series No. 2015-06
Annika Hegemann, Angela Kunoth, Kristina Rupp and Caren Sureth-Sloane
University of Paderborn, University of Cologne - Institute of Mathematics, University of Paderborn and University of Paderborn
Date Posted: February 25, 2015
Last Revised: March 16, 2016
Working Paper Series
200 downloads

Incl. Electronic Paper Environmental vs. Traditional Border Tax Adjustments: Combating Global Environmental Challenges Through Tax Law
WU International Taxation Research Paper Series No. 2015-05
Alice Pirlot
Catholic University of Louvain (UCL)
Date Posted: February 09, 2015
Last Revised: February 10, 2015
Working Paper Series
122 downloads

Incl. Electronic Paper Discussing Measures to Address the Risk of Carbon Leakage in EU Climate Change Policy: Coordinating Taxation, Emission Trading and State Aid
WU International Taxation Research Paper Series No. 2015-04
Claudia Dias Soares
ex-Portuguese Catholic University
Date Posted: February 09, 2015
Working Paper Series
73 downloads

Incl. Electronic Paper Would Environmental Taxes by Any Other Name Smell Sweet?
WU International Taxation Research Paper Series No. 2015-03
Federica Pitrone
Maastricht University
Date Posted: February 09, 2015
Working Paper Series
96 downloads

Incl. Electronic Paper Spanish Tax Credit for Investments in Environmental Protection: An Example of a Tax Incentive Compatible with EU Rules on State Aid
WU International Taxation Research Paper Series No. 2015-01
María Cruz Barreiro Carril
University of Vigo
Date Posted: February 09, 2015
Working Paper Series
87 downloads

Incl. Electronic Paper A Legal and Economic Analysis of Austria's Double Tax Treaty Network with Developing Countries
WU International Taxation Research Paper Series No. 2014 - 13
Julia Braun and Daniel Fuentes
Vienna University of Economics and Business - Department of Economics and WU
Date Posted: November 13, 2014
Last Revised: November 14, 2014
Working Paper Series
175 downloads

Incl. Electronic Paper What Do We Know About the Tax Planning of German‐Based Multinational Firms?
WU International Taxation Research Paper Series No. 2014 - 15
Alfons J. Weichenrieder and Shafik Hebous
Goethe University Frankfurt - Department of Applied Econometrics and International Economic Policy and Goethe University Frankfurt - Faculty of Economics and Business Administration
Date Posted: November 13, 2014
Working Paper Series
273 downloads

Incl. Electronic Paper Who Benefits from Zero-Ratings? A Brief Note on the South African VAT System
WU International Taxation Research Paper Series No. 2014 - 12
Sebastian Beer and Matthias Kasper
Oesterreichische Nationalbank (OeNB) and University of Vienna
Date Posted: September 29, 2014
Working Paper Series
108 downloads

Incl. Electronic Paper Small Business Tax Policy, Informality, and Tax Evasion – Evidence from Georgia
WU International Taxation Research Paper Series No. 2014 - 10
Miriam Bruhn and Jan Loeprick
World Bank - Development Research Group (DECRG) and Vienna University of Economics and Business
Date Posted: September 29, 2014
Working Paper Series
167 downloads

Incl. Electronic Paper BEPS Action 6: Introducing an Antiabuse Rule in Tax Treaties
WU International Taxation Research Paper Series No. 2014 - 09, Tax Notes International, Vol. 74, No. 7, 2014
Michael Lang
Vienna University of Economics and Business
Date Posted: September 29, 2014
Working Paper Series
395 downloads

Incl. Electronic Paper Choosing between the UN and OECD Tax Policy Models: An African Case Study
(2014) 22(1) African Journal of International and Comparative Law 1-21, WU International Taxation Research Paper Series No. 2014 - 16
Veronika Daurer and Richard Krever
WU Institute for Austrian and International Tax Law and Monash University - Department of Business Law & Taxation
Date Posted: September 23, 2014
Last Revised: November 13, 2014
Accepted Paper Series
204 downloads

Incl. Electronic Paper Conduit Companies, Beneficial Ownership, and the Test of Substantive Business Activity in Claims for Relief Under Double Tax Treaties
Saurabh Jain, John Prebble and Kristina Bunting "Conduit companies, beneficial ownership, and the test of substantive business activity in claims for relief under double tax treaties" (2013) 11 eJournal of Tax Research 386. , WU International Taxation Research Paper Series No. 2014 - 11
Saurabh Jain, John Prebble QC and Kristina Bunting
National Law Institute University (NLIU), Bhopal, Victoria University of Wellington - Faculty of Law and Victoria University of Wellington
Date Posted: August 06, 2014
Last Revised: March 07, 2015
Accepted Paper Series
149 downloads

Incl. Electronic Paper Boon or Bane? Advance Tax Rulings as a Measure to Mitigate Tax Uncertainty and Foster Investment
WU International Taxation Research Paper Series No. 2014-06
Markus Diller, Pia Kortebusch, Georg Thomas Schneider and Caren Sureth-Sloane
University of Passau, University of Paderborn, University of Graz and University of Paderborn
Date Posted: May 31, 2014
Last Revised: March 21, 2016
Working Paper Series
258 downloads

Incl. Electronic Paper Can Tax Rate Increases Foster Investment Under Entry and Exit Flexibility? - Insights from an Economic Experiment
WU International Taxation Research Paper Series No. 2014 - 05
Rene Fahr, Elmar Janssen and Caren Sureth-Sloane
University of Paderborn, University of Paderborn and University of Paderborn
Date Posted: May 31, 2014
Last Revised: June 24, 2014
Working Paper Series
123 downloads

Incl. Electronic Paper The Relevance of Tax Information in Other Comprehensive Income
WU International Taxation Research Paper Series No. 2014 - 07
Eva Eberhartinger and Soojin Lee
Vienna University of Economics and Business and WU Vienna University of Economics and Business
Date Posted: May 31, 2014
Working Paper Series
337 downloads

Incl. Electronic Paper Can the CCCTB Alleviate Tax Discrimination Against Loss-Making European Multinational Groups?
WU International Taxation Research Paper Series No. 2014 - 08
Regina Ortmann and Caren Sureth-Sloane
University of Paderborn and University of Paderborn
Date Posted: May 31, 2014
Last Revised: March 11, 2015
Working Paper Series
148 downloads

Research Methods in Taxation History
Review of Behavioral Economics, Forthcoming , WU International Taxation Research Paper Series No. 2014 - 04
Jane Frecknall‐Hughes
The Open University
Date Posted: February 22, 2014
Last Revised: September 08, 2014
Accepted Paper Series


 

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