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Items where Division is "Departments > Finance, Accounting and Statistics > Inst. Revision,Treuhand & Rechnungswesen > Betriebswirtschaftliche Steuerlehre"

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Number of items at this level: 42.

A

Aigner, Dietmar and Gläser, Lars (2004) Die Zahlstelle im Anwendungsbereich des EU-Quellensteuergesetzes. Discussion Papers SFB International Tax Coordination, 9. SFB International Tax Coordination, WU Vienna University of Economics and Business, Vienna.

Antalova, Livia (2010) Contemporary Flat-Tax Reforms in Eastern Europe. Causes of Diverse Approaches : A comparison of Slovakia, Czech Republic and Germany. Discussion Papers SFB International Tax Coordination, 34. SFB International Tax Coordination, WU Vienna University of Economics and Business, Vienna.

B

Baldauf, Thomas and Pummerer, Erich and Wittmann, Alexandra (2010) Zinsschranke und EBITDA-Vortrag. Wirkungsanalyse unter Unsicherheit. Discussion Papers SFB International Tax Coordination, 37. SFB International Tax Coordination, WU Vienna University of Economics and Business, Vienna.

Bellak, Christian and Leibrecht, Markus (2005) Effective tax rates as a determinant of foreign direct investment in Central- and East European countries. A panel analysis. Discussion Papers SFB International Tax Coordination, 7. SFB International Tax Coordination, WU Vienna University of Economics and Business, Vienna.

Bellak, Christian and Leibrecht, Markus and Römisch, Roman (2005) New evidence on the tax burden of MNC activities in Central- and East-European new member states. Discussion Papers SFB International Tax Coordination, 2. SFB International Tax Coordination, WU Vienna University of Economics and Business, Vienna.

Bimler, Daniel (2007) China´s Foreign-Invested Holding Company : Taxation and Tax-Planning. A Review with Reference to Austrian Tax Law. Doctoral thesis, WU Vienna University of Economics and Business.

C

Commendatore, Pasquale and Kubin, Ingrid (2007) Source versus Residence. A comparison from a New Economic Geography perspective. Discussion Papers SFB International Tax Coordination, 25. SFB International Tax Coordination, WU Vienna University of Economics and Business, Vienna.

D

Diwisch, Sandra Denise and Voithofer, Peter and Weiss, Christoph (2005) The 'Shadow of Succession' in Family Firms. Discussion Papers SFB International Tax Coordination, 10. SFB International Tax Coordination, WU Vienna University of Economics and Business, Vienna.

Diwisch, Sandra Denise and Voithofer, Peter and Weiss, Christoph (2006) The 'Shadow of Succession'. A Non-Parametric Matching Approach. Discussion Papers SFB International Tax Coordination, 13. SFB International Tax Coordination, WU Vienna University of Economics and Business, Vienna.

Duman, Anil (2010) Flux or Fixed. Tax Reforms, Informal Economy and Foreign Investment in New EU Member States. Discussion Papers SFB International Tax Coordination, 36. SFB International Tax Coordination, WU Vienna University of Economics and Business, Vienna.

E

Eberhartinger, Eva and Fellner, Gerlinde (2010) Why don't they minimize their tax? An experimental approach to cross border hybrid finance. Discussion Papers SFB International Tax Coordination, 39. SFB International Tax Coordination, WU Vienna University of Economics and Business, Vienna.

Eberhartinger, Eva and Pummerer, Erich (2006) Die steuerliche Vorteilhaftigkeit der Verwertung ausländischer Verluste in Österreich. Ein Rechtsformvergleich. Discussion Papers SFB International Tax Coordination, 15. SFB International Tax Coordination, WU Vienna University of Economics and Business, Vienna.

Eberhartinger, Eva and Pummerer, Erich and Göritzer, Andreas (2010) Cross-border Intra-group Hybrid Finance and International Taxation. Discussion Papers SFB International Tax Coordination, 33. SFB International Tax Coordination, WU Vienna University of Economics and Business, Vienna.

Eberhartinger, Eva and Six, Martin (2006) 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. Discussion Papers SFB International Tax Coordination, 16. SFB International Tax Coordination, WU Vienna University of Economics and Business, Vienna.

Eberhartinger, Eva and Six, Martin (2007) Taxation of Cross border Hybrid Finance. A legal Analysis. Discussion Papers SFB International Tax Coordination, 27. SFB International Tax Coordination, WU Vienna University of Economics and Business, Vienna.

F

Fessler, Pirmin (2006) Home country effects of offshoring. A critical survey on empirical literature. Discussion Papers SFB International Tax Coordination, 23. SFB International Tax Coordination, WU Vienna University of Economics and Business, Vienna.

Fischer, Timo (2004) European co-ordination of long-term care benefits: the individual costs of migration between Bismarck and Belveridge systems. Illustrative case studies. Discussion Papers SFB International Tax Coordination, 4. SFB International Tax Coordination, WU Vienna University of Economics and Business, Vienna.

G

Gläser, Lars (2005) EU-Zinsenbesteuerung - Vermeidung der Doppelbesteuerung. Discussion Papers SFB International Tax Coordination, 8. SFB International Tax Coordination, WU Vienna University of Economics and Business, Vienna.

Gruber, Christina (2005) Die internationale Besteuerung von Aktienanleihen aus österreichischer Sicht - laufende Besteuerung. Discussion Papers SFB International Tax Coordination, 11. SFB International Tax Coordination, WU Vienna University of Economics and Business, Vienna.

H

Hochgatterer, Claudia and Leibrecht, Markus (2009) Tax competition as a cause of falling corporate income taxes. A literature survey. Discussion Papers SFB International Tax Coordination, 32. SFB International Tax Coordination, WU Vienna University of Economics and Business, Vienna.

J

Jettmar, Angelika (2006) Europäisches Sozialrecht. Discussion Papers SFB International Tax Coordination, 14. SFB International Tax Coordination, WU Vienna University of Economics and Business, Vienna.

K

Klien, Michael and Leibrecht, Markus and Onaran, Özlem (2010) Globalization, welfare regimes and social protection expenditures in Western and Eastern European countries. Discussion Papers SFB International Tax Coordination, 30. SFB International Tax Coordination, WU Vienna University of Economics and Business, Vienna.

Klostermann, Margret (2007) The Consequences of Hybrid Finance in Thin Capitalization Situations. An Analysis of the Substantive Scope of National Thin Capitalization Rules with special Emphasis on Hybrid Financial Instruments. Discussion Papers SFB International Tax Coordination, 22. SFB International Tax Coordination, WU Vienna University of Economics and Business, Vienna.

L

Lang, Michael (2005) Internationale Kapitaleinkommensbesteuerung nach dem Wohnsitzprinzip oder dem Quellenprinzip. Eine kritische rechtswissenschaftliche Analyse des in den DBA enthaltenen Quellenprinzips. Discussion Papers SFB International Tax Coordination, 5. SFB International Tax Coordination, WU Vienna University of Economics and Business, Vienna.

O

Onaran, Özlem and Bösch, Valerie (2010) The effect of globalization on the distribution of taxes and social expenditures in Europe: Do welfare state regimes matter? Discussion Papers SFB International Tax Coordination, 40. WU Vienna University of Economics and Business, Vienna.

Onaran, Özlem and Bösch, Valerie and Leibrecht, Markus (2010) How does globalization affect the tax burden on labour income, capital income and consumption in different welfare regimes. The case of Western and Eastern EU Member States. Discussion Papers SFB International Tax Coordination, 35. SFB International Tax Coordination, WU Vienna University of Economics and Business, Vienna.

P

Peroutka, Stephan (2002) Unbundling. Neue Aspekte der Rechnungslegung am Beispiel der Entflechtungsbestimmungen in der Elektrizitätswirtschaft. Doctoral thesis, WU Vienna University of Economics and Business.

Petutschnig, Matthias (2010) Common consolidated corporate tax base. Effects of formulary apportionment on corporate group entities. Discussion Papers SFB International Tax Coordination, 38. SFB International Tax Coordination, WU Vienna University of Economics and Business, Vienna.

R

Rabitsch, Katrin (2007) Eastern European Integration and Tax Competition. Discussion Papers SFB International Tax Coordination, 26. SFB International Tax Coordination, WU Vienna University of Economics and Business, Vienna.

Reyes, Carlos (2004) European portability rules for social security benefits and their effects on the national social security systems. Discussion Papers SFB International Tax Coordination, 1. SFB International Tax Coordination, WU Vienna University of Economics and Business, Vienna.

Riedl, Aleksandra and Rocha-Akis, Silvia (2007) Testing the tax competition theory. How elastic are national tax bases in Western Europe? Discussion Papers SFB International Tax Coordination, 29. SFB International Tax Coordination, WU Vienna University of Economics and Business, Vienna.

Rixen, Thomas (2005) Internationale Kooperation im asymmetrischen Gefangenendilemma. Das OECD Projekt gegen schädlichen Steuerwettbewerb. Discussion Papers SFB International Tax Coordination, 12. SFB International Tax Coordination, WU Vienna University of Economics and Business, Vienna.

Rocha-Akis, Silvia (2006) Labour tax policies and strategic offshoring under unionised oligopoly. Discussion Papers SFB International Tax Coordination, 17. SFB International Tax Coordination, WU Vienna University of Economics and Business, Vienna.

S

Six, Martin (2007) Hybrid Finance in the Double Tax Treaties. Discussion Papers SFB International Tax Coordination, 21. SFB International Tax Coordination, WU Vienna University of Economics and Business, Vienna.

V

Vondra, Klaus (2006) Between Tax Competition and Harmonisation. A Survey on Tax Coordination. Discussion Papers SFB International Tax Coordination, 18. SFB International Tax Coordination, WU Vienna University of Economics and Business, Vienna.

Väre, Minna and Weiss, Christoph and Pietola, Kyösti (2005) On the intention-behaviour discrepancy. Empirical evidence from succession on farms in Finland. Discussion Papers SFB International Tax Coordination, 3. SFB International Tax Coordination, WU Vienna University of Economics and Business, Vienna.

W

Weiss, Christoph and Diwisch, Sandra Denise (2007) Motive und Konsequenzen in einer Familiennachfolge: theoretische Überlegungen und empirische Ergebnisse für Österreich. Discussion Papers SFB International Tax Coordination, 28. SFB International Tax Coordination, WU Vienna University of Economics and Business, Vienna.

Wiedermann-Ondrej, Nadine (2007) Hybrid Instruments and the Indirect Credit Method - Does it work? Discussion Papers SFB International Tax Coordination, 19. SFB International Tax Coordination, WU Vienna University of Economics and Business, Vienna.

Wiedermann-Ondrej, Nadine (2007) Tax Treatment of Revenue Based Payments. Discussion Papers SFB International Tax Coordination, 20. SFB International Tax Coordination, WU Vienna University of Economics and Business, Vienna.

Z

Zagler, Martin (2007) Capital Taxation and Economic Performance. Discussion Papers SFB International Tax Coordination, 24. SFB International Tax Coordination, WU Vienna University of Economics and Business, Vienna.

Zagler, Martin (2005) Distributional consequences of capital tax coordination. Discussion Papers SFB International Tax Coordination, 6. SFB International Tax Coordination, WU Vienna University of Economics and Business, Vienna.

Zagler, Martin (2009) The EU CCCTB proposal. A critical appraisal. Discussion Papers SFB International Tax Coordination, 31. SFB International Tax Coordination, WU Vienna University of Economics and Business, Vienna.

This list was generated on Tue Oct 21 08:58:45 2014 CEST.