Vienna
Austria
Vienna University of Economics and Business - Institute for Austrian and International Tax Law
SSRN RANKINGS
in Total Papers Downloads
Digital Economy, Internationals Taxation, Transfer Pricing, Tax Treaties
Principal Purpose Test, PPT, Legal Interpretation, OECD, Model Convention, Abuse
Fiscal State Aid, EU Law, Fundamental Freedoms, EU Tax Law, Advanced-Pricing Agreement
Transfer Pricing, Global developments, intra-group financing, digitalisation, use of new technologies, TP case law
Unified Approach, Value creation, Wealth production, Principle-based solution, Consumer-facing businesses, Market states, B2B2C, B2C2B, Digitalservice PE, Virtual Agency PE
EU Fundamental Freedoms, ALP, Hornbach-Baumarkt, C-382/16, Freedom of Establishment, Commercial Justifications, ECJ Decision, CJEU
Transfer Pricing, Separate Entity Approach, Permanent Establishment, Bloomberg Inc. and BLP Acquisition Holdings LLC v. HMRC, Limitations of Legal Fictions, Hybrid Partnership, Profit Attribution
Fiscal State Aid, ALP, Fiat, Transfer Pricing, EU Tax Law
EU Fundamental Freedoms, ALP, Hornbach-Baumarkt, C-382/16, Freedom of Establishment, Commercial Justifications
international taxation, allocation of taxing rights, excess profits tax, company law, competition law, labour law, business, digital economy, value creation, intellectual property, arm's length principle, MNE, Pillar 1 (OECD)
digital economy
digital economy, direct investment, proportionality, Pillar 1 (OECD), DST
