Matthias Petutschnig

Vienna University of Economics and Business

Assistant Professor

Welthandelsplatz 1

Building D 3

Vienna, Wien A-1020

Austria

http://www.wu.ac.at

SCHOLARLY PAPERS

12

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Top 20,240

in Total Papers Downloads

2,826

SSRN CITATIONS

2

CROSSREF CITATIONS

5

Scholarly Papers (12)

1.

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
Eva Eberhartinger and Matthias Petutschnig
Vienna University of Economics and Business and Vienna University of Economics and Business
Downloads 575 (55,011)

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BEPS, OECD, Conjoint Analysis, tax avoidance

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
Matthias Petutschnig
Vienna University of Economics and Business
Downloads 399 (85,239)

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CCCTB, formulary apportionment, group taxation

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

Posted: 26 May 2010 Last Revised: 01 Feb 2018
Matthias Petutschnig
Vienna University of Economics and Business

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CCCTB, Formulary Apportionment, Group Taxation

3.

Comparability Adjustments A Literature Review

WU International Taxation Research Paper Series No. 2018-08
Number of pages: 20 Posted: 18 Oct 2018
Matthias Petutschnig and Stefanie Chroustovsky
Vienna University of Economics and Business and Vienna University of Economics and Business
Downloads 374 (92,679)

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Transfer Pricing, Comparability Adjustments, Arm´s Length Principle

4.

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
Matthias Petutschnig and Silke Rünger
Vienna University of Economics and Business and University of Graz
Downloads 310 (114,285)

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taxes, retained earnings, tax allowance, notional interest deduction, AGI, ACE

5.

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
Eva Eberhartinger and Matthias Petutschnig
Vienna University of Economics and Business and Vienna University of Economics and Business
Downloads 304 (116,753)
Citation 4

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CCCTB, Game Theory, Formulary Apportionment, Group Taxation, Corporate Income Tax, Dependent Self-Employed

6.

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
Matthias Petutschnig
Vienna University of Economics and Business
Downloads 257 (139,184)
Citation 1

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Future orientation, Personal income tax, VAT, Capital gains tax, Google searches

7.

Sharing the Group Benefits of a Common Consolidated Corporate Tax Base within Corporate Groups

Number of pages: 37 Posted: 10 May 2011
Matthias Petutschnig
Vienna University of Economics and Business
Downloads 175 (199,294)

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CCCTB, Group Taxation, Tax Sharing

8.

Future Orientation and Taxes: Evidence from Big Data

Number of pages: 39 Posted: 13 Nov 2014 Last Revised: 01 Dec 2016
Matthias Petutschnig
Vienna University of Economics and Business
Downloads 148 (229,519)

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Future Orientation, Personal Income Tax, VAT, Corporate Income Tax, Entrepreneurship, Google

9.

Regulatory Compensation Limits and Business Performance – Evidence from the National Football League

WU International Taxation Research Paper Series No. 2017-06
Number of pages: 37 Posted: 24 May 2017
Matthias Petutschnig
Vienna University of Economics and Business
Downloads 128 (257,462)
Citation 1

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CEO, Compensation, Executive, Maximum Wage, Tax

10.

Objective or Subjective - Anti-Treaty Shopping Policy in Selected Asian Jurisdictions in the Post-BEPS World

Singapore Management University School of Accountancy Research Paper No. 2018-S-73, Vol. 6, No. 1, Special Issue: Tax
Number of pages: 52 Posted: 19 Jan 2018
Sunghak Baik and Matthias Petutschnig
Ernst & Young LLP and Vienna University of Economics and Business
Downloads 115 (278,559)

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11.

Transfer Pricing Comparables: Preferring a Close Neighbor Over a Far-Away Peer?

Number of pages: 42 Posted: 07 May 2020 Last Revised: 04 Dec 2020
VU University, Independent, affiliation not provided to SSRN, Catholic University of Lille - IESEG School of Management and Vienna University of Economics and Business
Downloads 40 (489,272)

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Transfer Pricing; Comparables; Sovereign Risk

12.

The Dissenting Opinion of BRICS Practitioners on the BEPS Agenda

Australian Tax Forum, Vol. 32(1), 2017
Number of pages: 57 Posted: 19 Apr 2017
Eva Eberhartinger and Matthias Petutschnig
Vienna University of Economics and Business and Vienna University of Economics and Business
Downloads 1 (744,440)
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