Eva Eberhartinger

Vienna University of Economics and Business

Welthandelsplatz 1

Vienna 1020

Austria

http://www.wu.ac.at

  • Vienna University of Economics and Business

SCHOLARLY PAPERS

14

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8

Scholarly Papers (14)

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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 550 (51,827)

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BEPS, OECD, Conjoint Analysis, tax avoidance

2.

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

WU International Taxation Research Paper Series No. 2016-01
Number of pages: 51 Posted: 29 Feb 2016 Last Revised: 26 Oct 2019
Harald Amberger, Eva Eberhartinger and Matthias Kasper
Vienna University of Economics and Business, Vienna University of Economics and Business and University of Vienna
Downloads 313 (101,389)
Citation 2

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heuristics, decision biases, tax-rate information, rational inattention, information complexity

3.

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 302 (105,384)
Citation 4

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

4.

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
Eva Eberhartinger, Erich Pummerer and Andreas Florian Göritzer
Vienna University of Economics and Business, University of Innsbruck - Department of Accounting, Auditing and Taxation and CONFIDA Klagenfurt Steuerberatungsgesellschaft mbH
Downloads 286 (111,737)
Citation 1

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hybrid finance, cross‐border intra‐group finance, qualification conflicts, simulation

5.

Why Don't they Minimize their Tax? An Experimental Approach to Cross Border Hybrid Finance

WU International Taxation Research Paper Series No. 2012-05, SFB International Tax Coordination Discussion Paper No. 39
Number of pages: 35 Posted: 12 Feb 2013 Last Revised: 17 Feb 2013
Eva Eberhartinger and Gerlinde Fellner-Röhling
Vienna University of Economics and Business and University of Ulm - Department of Mathematics and Economics
Downloads 195 (163,287)
Citation 2

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hybrid finance, tax, experiment, uncertainty, complexity

6.

Real Effects of Public Country-by-Country Reporting and the Firm Structure of European Banks

WU International Taxation Research Paper Series No. #2020-01
Number of pages: 41 Posted: 24 Jan 2020 Last Revised: 04 Mar 2020
Eva Eberhartinger, Raffael Speitmann and Caren Sureth-Sloane
Vienna University of Economics and Business, Vienna University of Economics and Business and Paderborn University
Downloads 28 (505,331)

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country-by-country reporting, real effects, tax haven, tax disclosure

7.

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
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8.

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
Posted: 03 Jun 2015 Last Revised: 20 Jul 2015
Eva Eberhartinger and Carmel Said Formosa
Vienna University of Economics and Business and Vienna University of Economics and Business

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FTT, transaction tax, investment funds, investment strategies

9.

Cross-Border Hybrid Finance and Tax Planning: Does International Tax Coordination Work?

INTERNATIONAL TAX COORDINATION: AN INTERDISCIPLINARY PERSPECTIVE ON VIRTUES AND PITFALLS, M. Zagler, p. 115, Routledge, 2010
Posted: 07 Jul 2010
Ewald Aschauer, Eva Eberhartinger and Wolfgang Panny
Johannes Kepler University Linz - Department of Auditing, Accounting and International Accounting, Vienna University of Economics and Business and Vienna University of Economics and Business

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tax, hybrid finance, double tax conventions

10.

Why Don’t They Minimize Their Tax? An Experimental Approach for Cross-Border Hybrid Finance

Posted: 06 Jul 2010
Eva Eberhartinger and Gerlinde Fellner-Röhling
Vienna University of Economics and Business and University of Ulm - Department of Mathematics and Economics

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Hybrid finance, tax, experiment, uncertainty, complexity

11.

The True and Fair View in the European Union

European Accounting Review, Vol. 18, 2009
Posted: 22 Jan 2009
David J. A. Alexander and Eva Eberhartinger
University of Birmingham Business School and Vienna University of Economics and Business

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true and fair, override, Austria, telos

12.

National Tax Policy, the Directives and Hybrid Finance: Options for Tax Policy in the Context of the Treatment of Hybrid Financial Instruments in the Parent-Subsidiary Directive and the Interest and Royalties Directive

SFB International Tax Coordination Discussion Paper No. 16
Posted: 02 Jun 2008
Eva Eberhartinger and Martin Alexander Six
Vienna University of Economics and Business and Vienna University of Economics and Business Administration, Tax Management Group

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European Union, company, tax law, tax policy, national state

13.

What if IFRS were a Tax Base? New Empirical Evidence from an Austrian Perspective

Accounting in Europe, Vol. 4, pp. 141-168, 2007
Posted: 04 Jan 2008 Last Revised: 06 Feb 2013
Eva Eberhartinger and Margret Klostermann
Vienna University of Economics and Business and Vienna University of Economics and Business

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Income tax, IFRS, tax link, tax base

14.

Taxation of Cross-Border Hybrid Finance - A Legal Analysis

Intertax 2009
Posted: 04 Jan 2008 Last Revised: 02 Jan 2013
Eva Eberhartinger and Martin Alexander Six
Vienna University of Economics and Business and Vienna University of Economics and Business Administration, Tax Management Group

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income tax, corporate finance, international taxation