Welthandelsplatz 1
Building D3
Vienna, VIenna 1020
Austria
Vienna University of Economics and Business - Institute for Austrian and International Tax Law
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ECJ, European Court of Justice, tax discrimination, double taxation, EC Treaty, double burdens, mutual recognition, Kerckhaert, Moorman, Container Corporation, Supreme Court, Commerce Clause, apportionment, Bibb, internal market, common market, freedom of movement, double tax treaties, DTC, imputati
Pillar Two; minimum taxation; GloBE, Effective Tax Rate, Top-up Tax, Income Inclusion Rule, Undertaxed Payments Rule
Corporate tax integration, United States, European Union, cross-border dividends, DRD, imputation, capital export neutrality, locational neutralituy, double tax, double corporate tax
Taxation, Tax law, European taxation
Taxation, Tax law, European taxation, exchange of information, OECD
Apple Case, CFE ECJ Task Force, Tax, EU Tax Law
CJEU, Permanent establishment, domestic law, Tax law, European tax law
CJEU, ATAD, EFTA, Tax law, European tax law
Tax Law, European taxation, EU law
Direct tax, Tax Law, European taxation, EU law, transfer rules
Tax law, European tax law, State aid
Tax law, European tax law, EFTA Court
Taxation, Tax law, European Union law