Search Results
WU International Taxation Research Paper Series

21,226 Total downloads | Link to this page | Subscribe to this eJournal (requires login)
Search Within

Viewing: 1 - 50 of 96 papers

1.

The Role of Tax Treaties in Facilitating Development and Protecting the Tax Base

WU International Taxation Research Paper Series No. 2014 - 03
Number of pages: 203 Posted: 22 Feb 2014
Working Paper Series
Vienna University of Economics and Business and Institute for Austrian and International Tax Law
Downloads 870
2.

The OECD's Nexus Approach to IP Boxes: A European Union Law Perspective

WU International Taxation Research Paper Series No. 2015 - 12
Number of pages: 30 Posted: 09 Apr 2015
Working Paper Series
University of Seville - Facultad de Derecho
Downloads 852
3.

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
Number of pages: 34 Posted: 09 Apr 2015 Last Revised: 09 Sep 2015
Working Paper Series
University of Florida - Levin College of Law and Universidad Carlos III de Madrid

Multiple version iconThere are 2 versions of this paper

Downloads 735
4.

Trust, Power, and Tax Compliance: Testing the 'Slippery Slope Framework' Among Self-Employed Taxpayers

WU International Taxation Research Paper Series No. 2013 - 05
Number of pages: 19 Posted: 17 Jul 2013
Working Paper Series
University of Vienna - Department of Psychology, University of Vienna - Department of Psychology and University of Vienna - Faculty of Psychology
Downloads 613
5.

Interest Barrier and Capital Structure Response

WU International Taxation Research Paper Series No. 2015-09
Number of pages: 53 Posted: 25 Feb 2015 Last Revised: 01 Jun 2016
Working Paper Series
University of Paderborn and University of Paderborn
Downloads 541
6.

Tax Treaties and the Allocation of Taxing Rights With Developing Countries

WU International Taxation Research Paper Series No. 2012-08
Number of pages: 32 Posted: 12 Feb 2013
Working Paper Series
Universite du Luxembourg, Vienna University of Economics and Business, Universita di Cagliari and Vienna University of Economics and Business - Department of Economics
Downloads 488
7.

Practicing Experts’ Views on BEPS: A Critical Analysis

WU International Taxation Research Paper Series No. 2015 - 27
Number of pages: 36 Posted: 04 Nov 2015
Accepted Paper Series
Vienna University of Economics and Business and Vienna University of Economics and Business
Downloads 486
8.

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
Number of pages: 12 Posted: 29 Sep 2014
Working Paper Series
Vienna University of Economics and Business
Downloads 482
9.

Tax Authorities' Interaction with Taxpayers: Compliance by Power and Trust

WU International Taxation Research Paper Series No. 2012-06
Number of pages: 26 Posted: 12 Feb 2013 Last Revised: 14 Mar 2017
Working Paper Series
University of Goettingen (Gottingen), University of Vienna and University of Vienna - Faculty of Psychology
Downloads 438
10.

News Media Coverage of Corporate Tax Avoidance and Corporate Tax Reporting

WU International Taxation Research Paper Series No. 2015-16
Number of pages: 49 Posted: 08 May 2015
Working Paper Series
WU Vienna University of Economics and Business
Downloads 387
11.

Common Consolidated Corporate Tax Base: Effects of Formulary Apportionment on Corporate Group Entities

WU International Taxation Research Paper Series No. 2012-04, SFB International Tax Coordination Discussion Paper No. 38
Number of pages: 30 Posted: 12 Feb 2013
Working Paper Series
Vienna University of Economics and Business

Multiple version iconThere are 2 versions of this paper

Downloads 364
12.

CFC Rules, BEPS Action 3 (Draft), and EU Law

WU International Taxation Research Paper Series No. 2015-21
Number of pages: 25 Posted: 17 Sep 2015
Accepted Paper Series
Ministry of Finance
Downloads 360
13.

Profit Shifting: Drivers and Potential Countermeasures

WU International Taxation Research Paper Series No. 2013 - 03
Number of pages: 26 Posted: 05 Jun 2013 Last Revised: 10 Jun 2013
Working Paper Series
Oesterreichische Nationalbank (OeNB) and Vienna University of Economics and Business
Downloads 355
14.

Rationality vs. Emotions: The Case of Tax Ethics and Compliance

Number of pages: 32 Posted: 05 May 2011
Working Paper Series
Imperial College London, University of Vienna and University of Vienna - Faculty of Psychology
Downloads 345
15.

Are Private Firms Really More Tax Aggressive than Public Firms?

WU International Taxation Research Paper Series No. 2016-02
Number of pages: 45 Posted: 06 Apr 2016 Last Revised: 03 Jun 2016
Working Paper Series
Erasmus University Rotterdam (EUR) - Erasmus School of Economics (ESE)
Downloads 336
16.

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
Number of pages: 64 Posted: 09 Apr 2015 Last Revised: 18 Oct 2015
Working Paper Series
Zurich University of Applied Sciences and Vienna University of Economics and Business

Multiple version iconThere are 2 versions of this paper

Downloads 333
17.

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
Number of pages: 52 Posted: 31 May 2014 Last Revised: 21 Mar 2016
Working Paper Series
University of Passau, University of Paderborn, University of Graz and University of Paderborn
Downloads 322
18.

Enhancing Tax Compliance Through Coercive and Legitimate Power of Authorities

WU International Taxation Research Paper Series No. 2013 - 01
Number of pages: 41 Posted: 05 Jun 2013
Working Paper Series
University of Vienna, University of Goettingen (Gottingen), University of Vienna - Faculty of Psychology and Department of Applied Psychology: Work, Education, Economy
Downloads 321
19.

Preventing Tax Arbitrage via Hybrid Mismatches: BEPS Action 2 and Developing Countries

WU International Taxation Research Paper Series No. 2017-03
Number of pages: 48 Posted: 28 Mar 2017 Last Revised: 04 Apr 2017
Working Paper Series
Ministry of Finance, Bocconi University, Université Paris I Panthéon-Sorbonne - Sorbonne Law School, Universidad de la República, Independent, University of Sao Paulo (USP), University of Cape Town (UCT), Vienna University of Economics and Business and University of Oslo
Downloads 313
20.

Corporate Income Taxation Uncertainty and Foreign Direct Investment

WU International Taxation Research Paper Series No. 2012-07
Number of pages: 21 Posted: 12 Feb 2013 Last Revised: 15 May 2014
Working Paper Series
Vienna University of Economics and Business - Department of Economics and Vienna University of Economics and Business
Downloads 309
21.

What Do We Know About the Tax Planning of German‐Based Multinational Firms?

WU International Taxation Research Paper Series No. 2014 - 15
Number of pages: 16 Posted: 13 Nov 2014
Working Paper Series
Goethe University Frankfurt - Department of Applied Econometrics and International Economic Policy and International Monetary Fund
Downloads 307
22.

Price and Quantity Effects of the German Real Estate Transfer Tax

WU International Taxation Research Paper Series No. 2017-07
Number of pages: 33 Posted: 20 Jun 2017 Last Revised: 01 Jul 2017
Accepted Paper Series
Vienna University of Economics and Business and Goethe University Frankfurt - Department of Applied Econometrics and International Economic Policy

Multiple version iconThere are 2 versions of this paper

Downloads 295
23.

Tax Information Exchange with Developing Countries and Tax Havens

WU International Taxation Research Paper Series No. 2015 - 25
Number of pages: 31 Posted: 04 Nov 2015
Working Paper Series
Vienna University of Economics and Business - Department of Economics and Vienna University of Economics and Business - Department of Economics
Downloads 292
24.

CCCTB – The Employment Factor Game

European Journal of Law and Economics, June 2015, WU International Taxation Research Paper Series No. 2014 - 01
Number of pages: 35 Posted: 22 Feb 2014 Last Revised: 20 Jul 2015
Accepted Paper Series
Vienna University of Economics and Business and Vienna University of Economics and Business
Downloads 291
25.

'How Can I Help You?' Perceived Service Orientation of Tax Authorities and Tax Compliance

WU International Taxation Research Paper Series No. 2013 - 02
Number of pages: 34 Posted: 05 Jun 2013
Working Paper Series
University of Goettingen (Gottingen), University of Vienna - Department of Psychology, Independent, Independent, University of Vienna, University of Vienna - Department of Psychology, Wageningen UR - Economics of Consumers and Households and University of Vienna - Faculty of Psychology
Downloads 287
26.

Tax Avoidance and Accounting Conservatism

WU International Taxation Research Paper Series No. 2018-04
Number of pages: 44 Posted: 02 Feb 2018
Working Paper Series
Vienna University of Economics and Business - Department of Finance, Accounting & Statistics
Downloads 281
27.

The Principle of Territoriality and its Implementation In the Proposal for a Council Directive On A Common Consolidated Corporate Tax Base (CCCTB)

WU International Taxation Research Paper Series No. 2012-09
Number of pages: 39 Posted: 12 Feb 2013
Working Paper Series
Vienna University of Economics and Business
Downloads 277
28.

Tax-Rate Biases in Tax-Planning Decisions: Experimental Evidence

WU International Taxation Research Paper Series No. 2016-01
Number of pages: 69 Posted: 29 Feb 2016 Last Revised: 14 Nov 2017
Working Paper Series
Vienna University of Economics and Business, Vienna University of Economics and Business and University of Vienna
Downloads 274
29.

Cross-Border Intra-Group Hybrid Finance and International Taxation

WU International Taxation Research Paper Series No. 2012-01 , SFB International Tax Coordination Discussion Paper No. 33
Number of pages: 43 Posted: 12 Feb 2013
Working Paper Series
Vienna University of Economics and Business, University of Innsbruck - Department of Accounting, Auditing and Taxation and CONFIDA Klagenfurt Steuerberatungsgesellschaft mbH
Downloads 270
30.

On the Relevance of Double Tax Treaties

WU International Taxation Research Paper Series No. 2018-05
Number of pages: 29 Posted: 19 Feb 2018
Working Paper Series
Vienna University of Economics and Business, Vienna University of Economics and Business - Department of Economics and Vienna University of Economics and Business - Department of Economics
Downloads 259
31.

Thin Capitalization Rule vs Interest Barrier

WU International Taxation Research Paper Series No. 2012-03, Discussion Papers SFB International Tax Coordination, 41
Number of pages: 35 Posted: 12 Feb 2013 Last Revised: 20 Feb 2013
Working Paper Series
CONFIDA Klagenfurt Steuerberatungsgesellschaft mbH
Downloads 259
32.

Mental Accounting of Self-Employed Taxpayers: On the Mental Segregation of the Net Income and the Tax Due

WU International Taxation Research Paper Series No. 2013 - 04
Number of pages: 39 Posted: 17 Jul 2013
Working Paper Series
University of Vienna - Department of Psychology and University of Vienna - Faculty of Psychology
Downloads 252
33.

Taxes, Limited Liability and Leverage

WU International Taxation Research Paper Series No. 2012-02
Number of pages: 31 Posted: 27 Oct 2012 Last Revised: 25 Mar 2013
Working Paper Series
University of Innsbruck - Department of Accounting, Auditing and Taxation and University of Innsbruck - Department of Accounting, Auditing and Taxation
Downloads 246
34.

The Discrepancy between 'Ideal' and 'Real World' International Tax Rules - What Drives Politicians When Making the Rules?

WU International Taxation Research Paper Series No. 2012-10
Number of pages: 24 Posted: 12 Feb 2013
Working Paper Series
Vienna University of Economics and Business - Department of Economics
Downloads 245
35.

Tax Uncertainty and Dividend Payouts

WU International Taxation Research Paper Series No. 2017-04
Number of pages: 68 Posted: 05 Apr 2017
Working Paper Series
Vienna University of Economics and Business
Downloads 236
36.

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
Number of pages: 22 Posted: 23 Sep 2014 Last Revised: 13 Nov 2014
Accepted Paper Series
WU Institute for Austrian and International Tax Law and University of Western Australia Law School
Downloads 235
37.

Hold or Sell? How Capital Gains Taxation Affects Holding Decisions

WU International Taxation Research Paper Series No. 2015-06
Number of pages: 45 Posted: 25 Feb 2015 Last Revised: 16 Mar 2016
Working Paper Series
University of Paderborn, University of Cologne - Institute of Mathematics, University of Paderborn and University of Paderborn
Downloads 231
38.

Tax Policy and the News: An Empirical Analysis of Taxpayers’ Perceptions of Taxrelated Media Coverage and its Impact on Tax Compliance

WU International Taxation Research Paper Series No. 2013 - 07
Number of pages: 22 Posted: 02 Dec 2013
Working Paper Series
University of Vienna, University of Vienna - Department of Psychology and University of Vienna - Faculty of Psychology
Downloads 227
39.

Thinking Outside the Box: The Cross-border Effect of Tax Cuts on R&D

WU International Taxation Research Paper Series No. 2016-07, ZEW - Centre for European Economic Research Discussion Paper No. 16-073
Number of pages: 64 Posted: 04 Nov 2016 Last Revised: 08 Mar 2018
Working Paper Series
University of Mannheim and Norwegian School of Economics (NHH)

Multiple version iconThere are 2 versions of this paper

Downloads 226
40.

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
Number of pages: 28 Posted: 23 Aug 2016
Working Paper Series
University of Vienna
Downloads 222
41.

What are the Drivers of Tax Complexity for Multinational Corporations? Evidence from 108 Countries

WU International Taxation Research Paper Series No. 2017-12
Number of pages: 28 Posted: 03 Oct 2017 Last Revised: 14 Aug 2018
Working Paper Series
University of Paderborn, Ludwig Maximilian University of Munich - Faculty of Business Administration (Munich School of Management), Ludwig Maximilian University of Munich - Faculty of Business Administration (Munich School of Management) and University of Paderborn

Multiple version iconThere are 2 versions of this paper

Downloads 221
42.

A Legal and Economic Analysis of Austria's Double Tax Treaty Network with Developing Countries

WU International Taxation Research Paper Series No. 2014 - 13
Number of pages: 53 Posted: 13 Nov 2014 Last Revised: 14 Nov 2014
Working Paper Series
Vienna University of Economics and Business - Department of Economics and WU
Downloads 220
43.

Kelsen, the Principle of Exclusion of Contradictions, and General Anti-Avoidance Rules in Tax Law

WU International Taxation Research Paper Series No. 2015-23, Victoria University of Wellington Legal Research Paper No. 141/2017
Number of pages: 28 Posted: 18 Aug 2015 Last Revised: 18 Oct 2017
Working Paper Series
Victoria University of Wellington - Faculty of Law
Downloads 220
44.

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
Number of pages: 50 Posted: 06 Aug 2014 Last Revised: 07 Mar 2015
Accepted Paper Series
National Law Institute University (NLIU), Bhopal, Victoria University of Wellington - Faculty of Law and Victoria University of Wellington
Downloads 217
45.

The Effects of a Tax Allowance for Growth and Investment – Empirical Evidence from a Firm-Level Analysis

WU International Taxation Research Paper Series No. 2017-09
Number of pages: 42 Posted: 01 Sep 2017
Accepted Paper Series
Vienna University of Economics and Business and University of Graz
Downloads 212
46.

Future Orientation and Taxes: Evidence from Big Data

WU International Taxation Research Paper Series No. 2015 - 08
Number of pages: 31 Posted: 25 Feb 2015
Working Paper Series
Vienna University of Economics and Business
Downloads 211
47.

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
Number of pages: 27 Posted: 04 Nov 2015
Accepted Paper Series
University of Goettingen (Gottingen), University of Vienna - Faculty of Psychology, University of Applied Sciences and Technology Aachen (RWTH Aachen) and Queensland University of Technology
Downloads 200
48.

Limitation of Temporal Effects of CJEU Judgments - Mission Impossible for Governments of EU Member States

WU International Taxation Research Paper Series No. 2013 - 06, This paper was published in: P. Popelier, S. Verstraelen, D. Vanheule and B. Vanlerberghe (eds.), The Effects of Judical Decisions in Time, Ius Commune Europaeum series Volume 120, Intersentia, Antwerp – Cambridge, 2014
Number of pages: 25 Posted: 02 Dec 2013
Working Paper Series
Vienna University of Economics and Business
Downloads 195
49.

General Anti-Avoidance Rules: Enactments from the World

Victoria University of Wellington Legal Research Paper No. 170/2017, WU International Taxation Research Paper Series No. 2018-01
Number of pages: 104 Posted: 15 Dec 2017 Last Revised: 22 Jan 2018
Accepted Paper Series
Victoria University of Wellington - Faculty of Law
Downloads 190
50.

The Rule of Law and the Effective Protection of Taxpayers’ Rights in Developing Countries

WU International Taxation Research Paper Series No. 2017-10
Number of pages: 50 Posted: 12 Sep 2017
Working Paper Series
Leiden University, Institute of Tax Law and Economics, Universidad de la República, University of Sao Paulo (USP), Independent, University of Cape Town (UCT), Vienna University of Economics and Business and University of Oslo
Downloads 189