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2009/10 Report of the Academic Activities
Preface Staff
This report presents the activities of the Institute for by external sources. We are grateful to the taxpayer Professors:
Austrian and International Tax Law during the academic and to all our sponsors and partners and feel obliged
year 2009/2010, which started on October 1, 2009 and to them. Thus, we want to take this opportunity to Prof. Michael Lang
ended on September 30, 2010. It was a very successful report to them, to our students and alumni and to our Prof. Josef Schuch
year for our Institute and for the team as a whole. friends and colleagues in the international scientific Prof. Claus Staringer
community on how we are spending this money and Prof. Pasquale Pistone (EURYI Award)
The Institute for Austrian and International Tax Law is on the results we have achieved. We hope to be able Prof. Alfred Storck
among the largest academic institutions in the world to show that the funds are being used very efficiently.
doing research on and teaching about tax law. We PwC Visiting Professors:
are proud to be part of the WU (Vienna University of Our main fields of interest are corporate tax law, interna- Prof. Bertil Wiman (from October 2009 until March 2010)
Economics and Business). To a large degree, we are tional tax law and European tax law. Most of our research Prof. Charles Gustafson (from May 2010 until July 2010)
financed by the WU as well as by the Austrian tax- activities deal with issues in these areas. This is true for
payer. However, to a growing extent, we have been our teaching activities as well. On a daily basis, we are
Administrative Director:
getting funds from Austrian and European research aware of the fact that our research activities ensure the Maria Sitkovich-Wimmer
institutions, from our partners in the business sector quality of our teaching, and that, vice versa, teaching
and from private and corporate sponsors. For exam- helps us to develop, structure and discuss research ideas.
ple, more than two thirds of the funds we spent on our Therefore, both research and teaching focus mainly on Research and Teaching Associates:
library in the academic year 2009/2010 were provided corporate tax law and international tax law.
Elke Aumayr
Florian Brugger (until September 2010)
Bernhard Canete (until March 2010)
Veronika Daurer
Kasper Dziurdz
Thomas Ecker
Martin Eckerstorfer
Martina Gruber
Oliver-Christoph Günther, LL.B.
Michael Lang Josef Schuch Claus Staringer Pasquale Pistone Alfred Storck Meliha Hasanovic (from March 2010)
2
Adjunct Faculty: Research and Documentation Center:
Dr. Hans-Jörgen Aigner Katharina Hebenstreit (until June 2010)
Josef Bauer Ina Kerschner
Prof. Neil H. Buchanan Katharina Kreuz (until September 2010)
Sabine Dommes Dominik Pflug (from August 2010)
Prof. Wolfgang Ellinger Thomas Plank (until June 2010)
Dr. Daniela Hohenwarter-Mayr, LL.M. Bernhard Foelhs Nadine Pollak (from July 2010)
Dr. Franz Koppensteiner, LL.M. (until December 2009) Dr. Katharina Haslinger
Katharina Kubik (until March 2010) Sabine Heidenbauer
Judith Herdin-Winter
Tutors:
Christoph Marchgraber
Christian Massoner Dr. Ines Hofbauer-Steffel Michaela Autherith (until June 2010)
Elisabeth Pamperl (from March 2010) Dr. Matthias Hofstätter David Eisendle (from March until June 2010)
Lisa Paterno Dimitar Hristov Meliha Hasanovic (until January 2010)
Johannes Prillinger Dr. Heinz Jirousek Julia Kolar (until June 2010)
Karin Simader Dr. Dieter Kischel Birgit Leeb (from March until June 2010)
Katharina Steininger (from April 2010) Prof. Helmut Loukota Dominik Pflug (until June 2010)
Birgit Stürzlinger (until September 2010) Dr. Walter Loukota Nadine Pollak (until January 2010)
Dr. Mario Tenore (until January 2010) Roland Macho Jürgen Reinold (from March until June 2010)
Elisabeth Titz Dr. Stefan Melhardt
Nicole Tüchler Vanessa Englmair, LL.M.
Clemens Willvonseder (from August 2010)
Prof. Gerard T.K. Meussen
Research Fellows:
Dr. Patrick Plansky Elena Variychuk
Dr. Markus Reich (Raiffeisen International from February 2010)
Research Project Associates:
Staff
Dr. Gernot Ressler
Karoline Spies (from January 2010) Dr. Michael Schilcher
Marlies Steindl (from February 2010) Christoph Schlager
Administrative Staff:
Theresa Stradinger (from January 2010) Prof. Luis Eduardo Schoueri Gabriele Bergmann
Prof. Walter Schwarzinger Tchoubrinka Jekova (maternity leave)
Dr. Markus Stefaner Astrid Mathias
Dr. Franz Philipp Sutter Renée Pestuka
Prof. Gerald Toifl Erika Reinprecht
DDr. Patrick Weninger Elisabeth Rossek
Prof. Werner Wiesner Petra Zaussinger
3
Special Activities 2009/2010
Date Format, Title Lecturer Page
05/10/2009 Round Table “Place of Taxation in the Common System of Value Added Tax: European Community Rules on the
Place of Value Added Tax Taxable Transactions as an Instrument of Separating Member States’ Malgorzata Sek 38
Tax Jurisdictions”
05/10/2009 Round Table „Aktuelle Steuerfragen schweizerischer internationaler Konzerne-Unternehmenssteuerreform III“ Prof. Alfred Storck 38
08–09/10/2009 Seminar in Cyprus Prof. Josef Schuch, Martin Eckerstorfer, Karin Simader,
43
Elisabeth Titz
12/10/2009 IFA Event “Ruling” Prof. Karl Bruckner, Prof. Tina Ehrke-Rabel,
41
Eduard Müller
13/10/2009 KPMG-Workshop „Änderungen des umsatzsteuerlichen Leistungsortes durch das EU-MwSt-Paket” Armin Obermayer, Thomas Ecker 14
15/10/2009 Semesteropening 14
15–17/10/2009 TPA Horwath Tax Academy Senior Course Research staff of the Institute 43
16/10/2009 Klaus Vogel Lecture “The Interpretation of Tax Treaties: Myth and Reality” Prof. Brian J. Arnold 17
16/10/2009 SFB Research Seminar “Introduction to International
Andreas Göritzer, Gernot Kutosow, Christian Massoner 18
Tax Coordination from a Business, Economic and Legal Point of View”
17–18/10/2009 LL.M. Alumni Reunion 17
19/10/2009 Round Table “Satisfying the Tax-Neutral Cross-Border M&A In a Globalizing World” Liu Miao 38
19/10/2009 PwC-WU Seminar “Swiss Double Tax Treaty Network: Latest Developments” Dr. Urs Landolf 12
“Free movement of capital and Third countries: ECJ recent case law confirms... the uncertainties” Dr. Emmanuel Raingeard de la Blétiére
22/10/2009 Update on Recent ECJ Case Law Prof. Claus Staringer, Martina Gruber, Elke Aumayr, Vanessa
43
Englmair, LL.M.
28/10/2009 Round Table “What Do We Owe Future Generations?” Prof. Neil Buchanan 38
30/10/2009 SFB Research Seminar „Die Wirkungsweise der formelhaften Aufteilung vor dem
Matthias Petutschnig 18
Hintergrund nach separater Gewinnermittlung ermittelter Abgrenzungsergebnisse”
09/11/2009 PwC-WU Seminar “International Acquisitions –
Dr. Robert Danon 12
Recent Swiss Developments Involving Tax Avoidance, Treaty and Rule Shopping”
„Der Anwendungsbereich der Grundfreiheiten –
Prof. Michael Lang 12
Maßgeblichkeit des Sachverhalts oder der nationalen Rechtsvorschrift?“
10/11/2009 Annual SWI Conference 42
12/11/2009 Round Table „Die Missbrauchsbestimmung der Fusionsrichtlinie und dessen Umsetzung in Österreich” Martina Gruber 38
12/11/2009 Inaugural Lectures “Financing of Multinational Companies and Taxes” and
Prof. Alfred Storck, Prof. Bertil Wiman, LL.D. 10
“The Future of Group Taxation in Europe”
12–14/11/2009 International Conference ECJ “Pending Cases” 18
13/11/2009 SFB Research Seminar “Globalization and the Structure of
Michael Klien, Dr. Markus Leibrecht, Dr. Özlem Onaran 18
Public Spending in the Western and Eastern EU Member States”
16/11/2009 Round Table „Zuschreibung nur bei Identität der Gründe – Eine Frage für den EuGH?” Christoph Marchgraber, Elisabeth Titz 38
17/11/2009 Round Table “Abuse of Fundamental Freedoms in Direct Taxation” Joao Felix Pinto Nogueira 38
Round Table “Cross-Border Restructuring with Succession in Civil Law and Tax Law –
Sanne Neve Damgaard 38
Types of Transactions and Types of Companies”
18/11/2009 WU Competence Day „15 Jahre WU-Beitritt Österreichs”
20– 21/11/2009 Conference “Legal Protection against State’s Failure to Act”, Vienna 18
23/11/2009 Round Table „Steuerliche Forschungsförderung im Lichte des Gemeinschaftsrechts” Christoph Marchgraber 38
4
Special Activities
Date Format, Title Lecturer Page
23/11/2009 IFA Event „Bankgeheimnis und Informationsaustausch” Horst Bergmann, Dieter Eimermann, Marco Felder,
Konrad Häuptli, Dr. Heinz Jirousek, Dr. Ralf Kronberger, 41
Prof. Michael Lang, Prof. Claus Staringer
24/11/2009 Update on Recent ECJ Case Law Prof. Michael Lang, Sabine Dommes,
43
Judith Herdin-Winter, Karin Simader
27/11/2009 SFB Research Seminar “Why Don’t they Minimize their Tax?
Prof. Eva Eberhartinger, Gerlinde Fellner 18
An Experimental Approach for Cross Border Hybrid Finance”
30/11/2009 Panel Discussion „Steuerberatung: Karrierechancen in Zeiten der Wirtschaftskrise?” Prof. Michael Lang and Tax Partners of Accounting Firms 14
02/12/2009 Tax Lunch Talk “Withholding Taxes in India” Anand Kedia 37
03/12/2009 Round Table “European Tax Moot Court” Moot Court Team 38
10/12/2009 KPMG-Workshop „Die finanzielle Verbindung bei der Gruppenbesteuerung” DDr. Hans Zöchling, Bettina Matzka, Nicole Tüchler 14
10 –12/12/2009 SFB Strategic Meeting, Retz 18
14/12/2009 PwC-WU Seminar “Latest Direct Tax Developments in Switzerland” Hugues Salomé 12
“EU Tax Policy in the Area of Direct Taxation – from 1999 to 2019” Dr. Dieter Kischel
15/12/2009 Online Presentation of the LL.M. Program Prof. Michael Lang 15
11/01/2010 Round Table „Beitrag zum Jahrbuch Europarecht (Direkte Steuern)” Veronika Daurer, Karin Simader 38
15/01/2010 SFB Research Seminar “Cross-border Intra-group Hybrid Finance and International Taxation” Prof. Eva Eberhartinger, Erich Pummerer 18
18/01/2010 Semesterclosing 12
19/01/2010 IFA Event „Möglichkeiten der Verwertung von Auslandsverlusten” Dr. Daniela Hohenwarter-Mayr, Prof. Georg Kofler,
Dr. Ralf Kronberger, Dr. Wolfgang Seitz, 41
Prof. Claus Staringer
20/01/2010 Round Table “Taxation of Dividends: A Comparison of Selected Issues under Article 10 OECD MC and the
Dr. Mario Tenore 38
Parent-Subsidiary Directive”
25/01/2010 PwC-WU Seminar “Equally Applicable Measures with Restrictive Effect and Domestic Anti-abuse Privisions” Dr. Edward L. Attard 12
“State Aid and Direct Taxation – an Overview” Albert Rädler, DESS
27/01/2010 Tax Lunch Talk “Permanent Establishments in Peru and Chile Tax Administrations Rulings” Dante Sanguinetti 37
29/01/2010 SFB Research Seminar “Thin Capitalization Rules as location factor for FDI?” Anna Bauer 18
08/02/2010 Round Table “Income Tax Differences between Financial Derivatives and Traditional Financial Instruments” Alex He Junwei 38
10/02/2010 Tax Lunch Talk “Czech Tax Law and the Recent Changes in the Income Tax Law” Jana Alfery 37
28/02–07/03/2010 Moout Court on European and International Tax Law, Leuven Prof. Claus Staringer, Katharina Kubik 11
01/03/2010 Tax and Ethics „Transparenz und Steuerheimnis” Prof. Eleonor Kristoffersson, Dr. Christian Lenneis,
42
Dr. Bernhard Gröhs, Prof. Claus Staringer, Eduard Müller
03/03/2010 Tax Lunch Talk “Tax Consolidation Regime in Mexico” Armando Aguirre Luna 37
03/03/2010 Round Table „Mitarbeiter-Stock-Options: Von Wirtschaftsgütern,
Martin Eckerstorfer, Christoph Marchgraber 38
steuerlich unerheblichen Chancen und geldwerten Vorteilen”
05/03/2010 Round Table “BFH Moot Court” BFH Moot Court Team 38
05/03/2010 SFB Research Seminar „Einführung in die internationale Steuerkoordinierung Prof. Christian Bellak, Veronika Daurer, Tom Lerchl,
18
aus betriebswirtschaftlicher Sicht, aus juristischer Sicht und aus volkswirtschaftlicher Sicht” W. Löffler, Martin Wolf
08/03/2010 Update on Recent ECJ Case Law Prof. Josef Schuch, Veronika Daurer,
43
Judith Herdin-Winter, Dr. Franz Koppensteiner, LL.M.
5
Date Format, Title Lecturer Page
09/03/2010 IFA Austrian General Assembly, Presentation of National Reports Prof. Georg Kofler, Dr. Friedrich Fraberger,
41
“Tax Treaties and Tax Avoidance”, „Der Tod als steuerbares Ereignis” Dr. Christian Stangl
09/03/2010 IFA Event „Die österreichischen Verrechnungspreisrichtlinien des BMF” Dr. Stefan Bendlinger, Willibald Cernko,
Prof. Helmut Loukota, Prof. Andreas Oestreicher, 41
Florian Rosenberger, Prof. Alfred Storck
11/03/2010 Semesteropening 14
15/03/2010 KPMG-Workshop “Trusts und Stiftungen” Katharina Kubik, Dr. Michael Petritz 14
18-20/03/2010 Conference “Tax Treaties from a Legal and a Economic Perspective” 19
22/03/2010 PwC-WU Seminar “How to Avoid Double Consumption Taxation” Ralph Korf 12
„Sollte die EU eine eigene Steuer erheben können?” Prof. Christian Waldhoff
22/03/2010 Round Table “Association and Partnership Agreements” Daniel Smit 38
25/03/2010 Management and Ethics Dr. Werner Binnenstein-Bachstein, Alexander Bodmann,
Prof. Wolfgang Mayrhofer, Rudolf Mitlöhner
08–17/04/2010 Eucotax Conference, Uppsala 11
16–17/04/2010 Conference „Wiener Bilanzrechtstage” – „Bewertungen in volatilen Zeiten” Dr. Katharina Haslinger, Prof. Claus Staringer 20
26/04/2010 PwC-WU Seminar „Rechtsfragen des grenzüberschreitenden Spendenabzugs in Europa” Prof. Rainer Hüttemann 12
“Discretionary Administrative Practices: The Point of Selectivity in Fiscal State Aids” Pierpaolo Rossi
27/04/2010 Tax and Ethics „Vertrauen oder Macht” Ökonomisch-psychologische Prof. Erich Kirchler, Prof. Gunter Mayr, Dr. Roland Rief, Prof.
42
Überlegungen zum Steuerverhalten Josef Schuch, Dr. Friedrich Stanzel
28/04/2010 Round Table “The Discrimination and the Restriction Standard under the
Rita Szudoczky 38
Fundamental Freedoms as Applied to National Measures”
28/04/2010 Tax Lunch Talk “The Introduction of New CFC Rules in Italy” Luca Formica 37
28/04/2010 Round Table „Verweigerungsmöglichkeiten der Amthilfe nach Art 26 OECD-MA” Prof. Pasquale Pistone, Martina Gruber 38
28/04/2010 Tax Library Talk “Tax-Planning under Polish Double Tax Treaties” Marcin Jamrozy 44
30/04/2010 Round Table “Towards a Common Interpretation of Beneficial Ownership in DTCs” Attilio de Pisapia 38
30/04/2010 Wolfgang Gassner Memorial Lecture „Die Zukunft der Gruppenbesteuerung” Prof. Norbert Herzig, Prof. Claus Staringer 20
03/05/2010 Round Table „Steuerliche Strukturierung wirtschaftlicher Aktivitäten österreichischer Unternehmen in Polen” Marcin Jamrozy 38
07/05/2010 SFB Research Seminar “Advantages and disadvantages of tax competition” Prof. Eva Eberhartinger, Milan Mohammad,
18
Gabriele Ulrich
06–08/05/2010 Conference „19. Österreichischer Steuerrechtstag”, Salzburg Florian Brugger
10/05/2010 PwC-WU Seminar “The Evolution of the Meaning of Beneficial Ownership over the last 45 Years” Dr. Charl du Toit 12
„Neuere Entscheidungen des EuGH zur Besteuerung von grenzüberschreitenden Dividendenausschüttungen
Thomas Henze
und Zinszahlungen”
11/05/2010 Management and Ethics Martin Essl, Prof. Michael Lang, Claus Reitan
12/05/2010 Update on Recent ECJ Case Law Prof. Pasquale Pistone, Elke Aumayr,
43
Christoph Marchgraber, Dr. Patrick Weninger, LL.M.
14/05/2010 SFB Research Seminar “Global Justice Implications for International Trade and Tax Law” Prof. Michael Lang, Ilan Benshalom 18
17/05/2010 Paneldiscussion „Steuern – bloß ein Nebenkriegsschauplatz für den Rechtsanwalt” Prof. Michael Lang and Tax Partners of Law Firms 14
18/05/2010 Management and Ethics Dr. Gerhard Pürstl, Prof. Josef Aff, Claus Reitan
19/05/2010 KPMG Workhop „Quellensteuern im Konzern” Karin Simader, Dr. Ulf Zehetner 14
20/05/2010 Tax Library Talk „Investitionschancen für Unternehmen in Brasilien” Prof. Luis Schoueri 44
6
Special Activities
Date Format, Title Lecturer Page
25/05/2010 Round Table „Die Grenzgängereigenschaft bei Drittstaatsentsendungen” Veronika Dauer 38
26/05/2010 Round Table „Der Umfang des Informationsaustausches nach Art 26 OECD-MA” Elke Aumayr 38
Round Table „Möglichkeiten zur Verweigerung der Amtshilfe
Martina Gruber 38
nach Art 26 OECD-MA”
26/05/2010 Tax Lunch Talk “Recent Developments / Changes in Spanish Taxes” Laura Busato 37
26/05/2010 Inaugural Lecture “U.S. Tax Treaty Policy – Recent Trends and a Look at the Future” Prof. Charles Gustafson 10
28/05/2010 SFB Research Seminar “Corporate Tax Rate Competition: a Survey on the Empirical Literature” Dr. Markus Leibrecht, Claudia Hochgatterer 18
31/05/2010 Tax and Ethics “Horizontal Monitoring” Theo Poolen, Prof. Michael Lang, Dr. Wolfgang Nolz,
42
Friedrich Rödler, Hubert Woischitzschläger
01/06/2010 Tax Library Talk “USA-Austria: Cross Border Investments – Practical Impact of Recent US Tax Developments”, Prof. Charles Gustafson, Thomas Strobach,
44
“Investment Income Taxation in Austria – Securing Tax Relief on US Withholding Tax” Prof. Michael Lang
02/06/2010 Round Table “The Charlotte Cuno Case: ‘State Aids’ from a US Perspective” Lisa Paterno 38
Round Table “Thin Capitalisation Issues in the Light of Art. 24 OECD Model Convention:
Elena Variychuk 38
Russian Experience”
04/06/2010 Round Table „Art 27 OECD-MA – Amtshilfe bei der Vollstreckung von Steuern” Nicole Tüchler 38
07/06/2010 OECD Seminar Cocktail Reception 44
11/06/2010 SFB Research Seminar “The Taxation of International Mergers and
Prof. Christian Bellak, Dr. Martin Ruf 18
Acquisitions and Capital Ownership Neutrality”
12/06/2010 Annual Walking Trip of the Institute, Vienese Woods Insitute staff
14/06/2010 Round Table Ҥ 94a Austrian ITA and Tax-Avoidance: Do the Substance Criteria Picture Economic Reality? Marlies Steindl 38
14/06/2010 PwC-WU-Seminar „Steuerrechtliche Barrieren durch grenzüberschreitende Gemeinnützigkeit“ Prof. Birgit Weitemeyer 12
“Agency PEs and International Tax Policy” Richard Vann
17/06/2010 Round Table “The Hidden Impacts of some Canadian Tools to fight Tax evasion:
André Lareau 38
The Tax Information Exchange Agreement and the Voluntary Disclosure Programme”
18/06/2010 Conference “Seventeenth Viennese Symposium on International Tax Law“
Research staff of the Institute 20
„Internationale Amtshilfe in Steuersachen”
22/06/2010 Round Table “Visiting Academics in Double Taxation Conventions” Oliver-Christoph Günther, LL.B., Peter Csoklich 38
25/6/2010 SFB Research Seminar „Die deutsche Zinsschranke im Vergleich mit klassischen Thin Capitalization Rules” Prof. Michael Lang, Andreas Göritzer 18
28/06/2010 Semesterclosing 12
30/06–4/7/2010 Excursion to Sweden Institute staff, best students
02/07/2010 SFB Research Seminar “How does Globalization Affect the Tax Burden on Labour Income, Capital Income and
Dr. Markus Leibrecht, Valerie Bösch, Dr. Özlem Onaran 18
Conumption in Different Welfare Regimes? The Case of Western and Eastern EU Member States”
06–07/07/2010 “EU-China Tax Policy Forum“ 19
08–10/07/2010 Tax Treaty Course – The Practice of Double Tax Treaties in Case Studies – Senior Level Course Research staff of the Institute 43
08–10/07/2010 Conference “The Impact of the OECD and the UN Model Conventions on Bilateral Tax Treaties”, Rust 19
19–23/07/2010 CEE Vienna International Tax Law Summer School Research staff of the Institute 43
28/07/2010 Round Table “The Application of the Fair Trial Principle in Tax Law in ECHR case law” Claudio La Valva 19
09/09/2010 Round Table „Missbrauch im Bereich der USt“ Prof. Pistone, Thomas Ecker 19
09–11/09/2010 Conference “The Future of Indirect Taxation: Recent Trends in VAT and
19
GST Systems around the World – a Global Comparison”
22/09/2010 IFA Event „Kommissionärsstrukturen im internationalen Steuerrecht” Dr. Heinz Jirousek, Prof. Eduard Lechner,
41
Prof. Alfred Storck, Prof. Franz Wassermeyer
7
Teaching
Teaching Activities in the The Bachelor Program in Business Law, which com-
bines legal training with a solid education in business
The Master Program in Business Law, which focuses
on a comprehensive theoretical and practical educa-
Regular Program administration, comprises three mandatory courses in tion in Austrian, European and international business
tax law. After “Introduction to Tax Law” students have law, provides for three mandatory courses in tax law:
The basic course “Introduction to Tax Law” is manda- to take “Basic Topics in Tax Law” on individual and In “Corporate Tax Law”, the students take a basic
tory for most students in the regular program of our corporate tax law, VAT and legal protection of the tax- course on corporate income taxation. “International
university. The Institute for Austrian and International payer. The mandatory program ends with “Advanced Tax Law” deals with the application of double taxation
Tax Law offers this course and organizes the exams. In Topics in Tax Law” which is a seminar on selected conventions. In “Foreign Tax Law”, the students may
the academic year 2009/10, about 2415 students took recent issues. Those students who want to specialize choose between courses dealing with developments
the exams in the course. further may decide to take European tax law and spe- in international tax law and in foreign tax jurisdictions.
cial subjects in corporate tax law, such as procedural In the academic year 2009/10, we had lectures on
tax law, European tax law, seminar on recent develop- “Basic Principles of U.S. Income Taxation” (Prof. Neil
ments in EC tax law or reorganization tax law. In the Buchanan, George Washington University), “Main
Bachelor Program in Business, Economics and Social Features of Swiss Tax Law with International Relations”
Sciences, “Introduction to Tax Law” is mandatory for (Prof. Markus Reich, University of Zurich), “Recent
most students. Every student is required to write a Developments in the Netherlands in International
bachelors thesis of about 20 pages. Each semester and European Tax Law – A Role Model for Austria?”
the Institute provides a main topic which is divided (Prof. Gerard Meussen, University of Nijmegen) and
into several sub-topics from which the students may “Understanding an Emerging Giant: Brazilian Tax
choose. Law and Brazilian Tax Treaties as Legal Tax Frames
for Inbound and Outbound Investments” (Prof. Luis
Eduardo Schoueri, University of Sao Paulo). Finally,
our Institute offers an “Advanced Seminar on Tax
Law”. For this advanced elective, the students may
choose “Simulated Tax Treaty Negotiations”, where
students from two universities negotiate on a ficti-
tious double tax treaty between their countries via a
8
video-conference; (in the fall semester students of the further may decide to take “Corporate Tax Law” and/ Tax Law Courses
WU and students of the University of Osnabrück “ne- or “International Tax Law”. In “Corporate Tax Law”, Course........................Number of Students in 2009/10
gotiated” a fictitious new tax treaty between Austria the students take a basic course on corporate income Introduction to Tax Law (in 6 courses)..................2415
and Germany, in the spring semester WU students taxation. They may then choose among certain courses Basic Topics in Tax Law (in 22 courses)...................692
Income Tax Law (in 7 courses).................................159
“negotiated” with the University of Amsterdam on a on special issues such as reorganization tax law,
VAT (in 7 courses).....................................................172
fictitious Austrian – Netherlands treaty), “Business Tax procedural tax law, etc. They finalize their studies in Seminar on Advanced Topics in Tax Law
Law”, where students take part in a fictitious court “Corporate Tax Law” by participating in a seminar on (in 6 courses).............................................................760
case in a role play or “Current Issues of Tax Planning selected recent issues. In “International Tax Law”, the Corporate Tax Law (in 2 courses)..............................68
Teaching
in Multinational Enterprises”, where all students work basic course deals with double taxation conventions. Reorganization Tax Law.............................................41
Procedural Tax Law (in 2 courses).............................35
on a complex case study. Each student is required to For an advanced course the students may choose
Seminar on Recent Corporate Tax Law Issues
prepare a master’s thesis in which the students have between courses on developments in European and (in 2 courses)...............................................................21
to demonstrate their ability to independently treat foreign tax law. In the final course the students take a Tax Treaty Law (in 2 courses).................................... 84
a topic with the help of academic research methods. seminar dealing with recent tax treaty issues. Students European Tax Law (in 2 courses)...............................55
Ambitious and interested students are invited to write in the old curriculum are required to write a diploma Seminar on Recent European Tax Law Issues
(in 2 courses) . ............................................................19
a tax-related master’s thesis at our Institute. thesis of about 80 – 100 pages. They try to find an
Simulated Tax Treaty Negotiations (in 2 courses)....... 29
institute where they can work on a topic in which they Basic Principles of US Income Taxation....................13
In the old curriculum, which is the predecessor of the are interested. Our Institute, like most others, primar- Main Features of Swiss Tax Law with
new Bachelor and Master Programs and which will be ily accepts those students who had the best grades in International Relations...............................................14
phased out by 2011, students have several options the courses offered by our Institute. In the academic Recent Developments in the Netherlands in
International and European Tax Law –
for specialization. Our Institute offers three electives, year 2009/10, 17 diploma theses were approved by
A Role Model for Austria?.........................................18
namely “General Tax Law”, “Corporate Tax Law” and our professors. Understanding an Emerging Giant: Brazilian Tax
“International Tax Law”. Each elective consists of three Law and Brazilian Tax Treaties as Legal Tax
courses. Students who choose “General Tax Law” Frames for Inbound and Outbound Investments....... 18
have to take one course on individual and corporate Current Issues of Tax Planning in Multinational
Enterprises (in 2 courses)...........................................12
tax law, one course on VAT and legal protection of the
Recent Issues in International Tax Law.....................17
taxpayer and one seminar on selected recent issues Tax Policy in the EU....................................................23
in tax law. Those students who want to specialize Selected Recent VAT Issues in
Practice.......................................................................15
Transfer Pricing...........................................................17
9
PwC Visiting Professors Books for Students
PwC Europe established a PwC Visiting Chair at the Our Institute provides material accompanying most
Institute for Austrian and International Tax Law. Lead- of these courses and giving guidance to the students.
ing members of the international scientific community In June 2010, we published the second edition of the
hold the chair in alternation. Thus, PwC is making it book “Introduction to European Tax Law on Direct
possible for the Institute to engage experts of excel- Taxation”, edited by Prof. Michael Lang, Prof. Pasquale
lent reputation in both teaching and research projects. Pistone, Prof. Josef Schuch and Prof. Claus Staringer.
In August 2010, an English-language version of Prof.
During the winter semester 2009/10 Professor Bertil Michael Lang’s book on tax treaty law was released
Wiman (Uppsala University) held the PwC Visiting Chair. (“Introduction to the Law of Double Taxation Conven-
His core topic in teaching was “European and Compara- tions”). In September 2010, we published the ninth
tive Corporate Tax Law”. In his inaugural lecture, which edition of our book „Einführung in das Steuerrecht”
took place on November 12, 2009, he spoke about “The (Introduction to Tax Law), edited by Prof. Michael
Future of Group Taxation in Europe”. Lang, Prof. Josef Schuch and Prof. Claus Staringer.
Professor Charles Gustafson held the chair during
the summer semester of 2010. He taught special
courses for the research and teaching associates of our
Institute and other doctoral students. Several papers
dealing with subjects of European or International Tax
Law were presented and discussed there. His inaugural
lecture was held on May 26, 2010, and dealt with “US
Tax Treaty Policy – Recent Trends and a Look at the
Future“.
10Special Activities Offered their master’s theses. They were selected in June 2009
and started to write their master’s theses in English.
Moot Court on European and
International Tax Law 2009/10
to Students During the fall term 2009/10, a special seminar was
In 2010, we again took part in the Moot Court Com-
organized to allow them to discuss their work and to
receive a special English-language training, provided petition on European and International Tax Law that
EUCOTAX by Margaret Nettinga, a former editor of European is jointly organized by the Universities of Leuven and
Taxation. She came to Vienna twice to discuss issues Tilburg. The competition was held from February 28
Every year the six best students of our Institute partici- to March 7, 2010 in Leuven. A moot court is a fictitious
with the students and to hear their presentations.
pate in the EUCOTAX program (European Universities
Teaching
She read the first drafts and the final versions of the court before which teams of students play the roles
Cooperating on Taxes). EUCOTAX is a network con- of applicant and defendant and argue their case. This
master’s theses and gave her comments on how the
sisting of the tax law institutes of universities in Ox- year’s team (Marlene Dröscher, Armin Ahari, Peter
language could be improved.
ford (University of Oxford), Paris (Sorbonne), Barcelona Csoklich and Thomas Plank, coached by Prof. Claus
(Universitat de Barcelona), Uppsala (School of Econom- Staringer and Katharina Kubik) convinced the judges
Topics of the EUCOTAX Master’s Theses 2009/10:
ics), Tilburg (Tilburg University), Leuven (Katholieke in the finals and, for the third time, won the competi-
Universiteit Leuven), Washington DC (Georgetown ·· Equality and ability to pay in national income tax
systems tion for WU Vienna. Furthermore, prizes for the best
University), Budapest (Corvinus University), Rome memorandum on behalf of the applicant and defen-
(LUISS Guido Carli University), Osnabrück (Universität ·· Equality and the choice of the legal form of a
business dant, best individual pleading and best pleading team
Osnabrück), Lodz (University of Lodz), Warsaw (Univer- on behalf of the defendant were awarded to the team.
sity of Warsaw) and Vienna (WU). In the academic year ·· Equality and special income tax regimes for busi-
nesses As in the EUCOTAX program, the participants enjoyed
2009/10, the EUCOTAX conference was held in Up- language training by Margaret Nettinga and attended
psala (Sweden) from April 8 to 17, 2010. The general ·· Equality and special income tax regimes for indivi-
duals a special seminar as part of their preparation. More-
subject was “The Principle of Equality in Taxation (Con- over, the students who participated in this program
stitutional law, European law, WTO and tax treaties)”. ·· Equality and financial and fiscal accounting systems
·· Equality and other taxes than income taxes may write their master’s and bachelor theses based on
Prof. Michael Lang, Elisabeth Titz and Martin Ecker- the topics of the moot court. The 2010/2011 student
storfer supported and supervised our students (David team was selected in June 2010. Preparations under
Grabherr, Christian Köttl, Marlies Steindl, Peter Primik, the supervision of Prof. Claus Staringer and Kasper
Florian Zeitlinger, and Linda Zanin). These students Dziurdz are under way.
participated in workshops and presented the results of
11BFH Moot Court on German Tax Law PwC-WU Seminar on European and
Under the auspices of the German Federal Fiscal Court International Tax Law
(Bundesfinanzhof) and the Deutsche Steuerjuristische In cooperation with PricewaterhouseCoopers, the
Gesellschaft (DStJG), we participated in the BFH Moot Institute for Austrian and International Tax Law held
Court on German tax law for the third time. Our team a seminar series on Current Issues in European and
(Bianca Eisenrigler, Katrin Fuchs, Sabrina Konrad, and International Tax Law. Numerous distinguished schol-
Thomas Steinkellner, coached by Prof. Claus Staringer ars were invited to give a presentation for selected
and Nicole Tüchler) was the only team from a foreign students as well as practitioners and other researchers.
university that competed with nine German universities. As the topics of the seminar are selected just a few
weeks before the actual seminar date, discussions are
always up-to-date and also deal with the most recent
BDO Best Presentation Award case law of the European Court of Justice (ECJ). This
Once again, we honored those students who gave seminar was held for the first time in 2005/06. Because
the best presentations at our seminars: The BDO Best this seminar series was a great success, it will be held
Presentation Award went to Olivia Astecker, Harald again next year.
Brandstetter, Adam Jaroslaw Cholewa, Alexander
Feldinger, Karin Freudhofmeier, and Sandra Wimmer
for the fall term and to Lukas Bauer, Michael Ham-
mer, Claudia Ilsinger, Max Sedlacek, Robert Wastl,
and Katharina Wild for the spring term. We officially
announced the winners at our semester closing, orga-
nized in cooperation with BDO Auxilia.
12TAX
Speakers and Topics of the PwC-WU Seminar in 2009/2010
·· Dr. Urs Landolf (Switzerland): Swiss Double Tax Treaty Network: Latest Developments
·· Dr. Emmanuel Raingeard de la Blétière (France): Free Movement of Capital and Third Countries: .
ECJ Recent Case Law Confirms…the Uncertainties
·· Prof. Michael Lang (Austria): Der Anwendungsbereich der Grundfreiheiten – .
Maßgeblichkeit des Sachverhalts oder der nationalen Rechtsvorschrift?
·· Prof. Robert Danon (Switzerland): International Acquisitions – Recent Swiss Developments Involving .
Tax Avoidance, Treaty and Rule Shopping
·· Hugues Salomé (Switzerland): Latest Direct Tax Developments in Switzerland
Knowing
·· Dr. Dieter Kischel (European Commission): EU Tax Policy in the Area of Direct Taxation – from 1999 to 2019
·· Dr. Edward L. Attard (UK): Equally Applicable Measures with Restrictive Effect and Domestic Anti-Abuse
Provisions
what
·· Albert Rädler, DESS (European Commission): State Aid and Direct Taxation – an Overview
·· Ralf Korf (Germany): How to Avoid Double Consumption Taxation
·· Prof. Christian Waldhoff (Germany): Sollte die EU eine eigene Steuer erheben können?
PricewaterhouseCoopers
counts.
·· Prof. Rainer Hüttemann (Germany): Rechtsfragen des grenzüberschreitenden Spendenabzugs in Europa
·· Pierpaolo Rossi (European Commission): Discretionary Administrative Practices: The Point of Selectivity in
is a global market leader
Fiscal State Aids for tax services.
·· Dr. Charl du Toit (South Africa): The Evolution of the Meaning of Beneficial Ownership over the Last .
45 Years
·· Thomas Henze (European Commission): Neuere Entscheidungen des EuGH zur Besteuerung von
grenzüberschreitenden Dividendenausschüttungen und Zinszahlungen
·· Prof. Birgit Weitemeyer (Germany): Steuerrechtliche Barrieren der grenzüberschreitenden Gemein www.pwc.at
nützigkeit
·· Prof. Richard Vann (Australia): Agency PEs and International Tax Policy PricewaterhouseCoopers refers to the network of member firms of PricewaterhouseCoopers International Limited, each of
which is a separate and independent legal entity.
13KPMG Workshops on Corporate Tax Law Semester Opening and Semester Closing issues of a Swedish multinational enterprise. In the evening we
were invited to visit a typical Swedish student club. In Stockholm,
In October, December 2009 and in March and May 2010, a With more than 25,000 students, WU is a very large our group of nearly 50 researchers and students visited the Army
special course program on recent developments in corpo- university. We thus try our utmost to establish close rela- Museum and we attended interesting presentations on recent tax
rate tax law was launched, organized jointly by KPMG and tionships with our students. Several initiatives have been issues for Swedish industry at the Confederation of Swedish En-
the Institute. Each session of this course is prepared by a taken to achieve this goal by our institute. Every semes- terprise. Moreover, we heard an interesting lecture at the Austrian
member of our research team together with practitioners ter we invite our students to a typical Austrian wine tav- Chamber of Commerce in Stockholm and the Austrian Embassy
from KPMG. The aim of this course is to exchange ideas be- ern („Heuriger”) for a dinner buffet (semester opening). in Sweden. We also had the chance to listen to a presentation by
tween academia and practice for the benefit of all partici- This year, PwC sponsored these events and thereby gave representatives of PwC on general Swedish corporate tax matters
pants, whether students, tax experts or researchers. These us the opportunity to present our teaching and research in an international environment. We finished our trip with a sight-
workshops will be continued in the next academic year. program for the following semester and to get in touch seeing tour through the old city of Stockholm and Uppsala.
with our students outside the lecture rooms. Moreover,
Speakers and Topics of the KPMG Workshop in we celebrated the end of the fall term and the spring
2009/10 term together with our students and BDO Auxilia at the Career Perspectives for Students
·· Armin Obermayer, Thomas Ecker: Änderungen . Institute in an informal atmosphere (semester closing).
On November 30, 2009, together with BDO Auxilia, Deloitte,
des umsatzsteuerlichen Leistungsortes durch das
Ernst & Young, Hübner & Hübner, LBG, Leitner & Leitner, PwC
EU-MwSt-Paket
·· DDr. Hans Zöchling, Bettina Matzka, Nicole Tüchler: . Excursion to Sweden and TPA Horwath, our Institute invited students to a panel
discussion on the future of the profession “tax adviser”. Here
Die finanzielle Verbindung bei der Gruppen The destination of our excursion in 2010 was Sweden. the students had the opportunity to talk to experienced prac-
besteuerung The trip took place from June 30 to July 4, 2010 and was titioners on current and future issues and developments in this
·· Dr. Friedrich Fraberger, Katharina Kubik, . sponsored by PricewaterhouseCoopers Europe. In addi- topic. More than 100 students attended this event.
Dr. Michael Petritz: Trust und Stiftungen tion to the staff of our institute, our best students were
·· Karin Simader, Dr. Ulf Zehetner: . also invited to apply to participate in the excursion. At the Another panel discussion was held on May 17, 2010 to discuss
Quellensteuern im Konzern University of Uppsala we received interesting information career perspectives for our students in law firms. The discus-
on the VAT system in Sweden, the exchange of informa- sion was sponsored by Binder Grösswang, Freshfields Bruck-
tion with tax havens and the Nordic tax treaties. Following haus Deringer and Wolf Theiss. These firms also designated
this, we attended a presentation by Hexagon about tax the members of the panel.
14INTERNATIONAL
TAX LAW
VIENNA
LL.M. Program in International Faculty 389 students have graduated from our LL.M. program in
International Tax Law since the first courses started in 1999.
International Tax Law The faculty we welcomed in Vienna for our LL.M.
program was very international. Among them were
Most of these have joined the LL.M. International Tax Law
Alumni Club and have built up a lasting worldwide network.
some of the most distinguished experts in inter Ute Surbier-Hahn (Germany) is president of the Alumni Club.
Our Institute has been offering an LL.M. program in
national tax law. The General Assembly took place on January 18, 2010.
International Tax Law since 1999. The program enjoys
a high reputation worldwide and is a joint activity with
the Academy of Public Accountants. In the academic
Teaching
year 2009/10, both a full time and part-time program LL.M. International Tax Law Faculty 2009/10:
started in September 2009. The full-time program
B. Arnold, Toronto, M. Aujean, Brussels, J.F. Avery Jones, London, R. Avi-Yonah, Michigan, R. Baconnier, Neuilly-.
finished in June 2010; the two-year part-time program
Sur-Seine, P. Baker, London, G. Brähler, Eichstätt-Ingolstadt, Y. Brauner, Florida, N. Brooks, Toronto, L. De Broe,
will be finished in June 2011. For the next full-time
Brussels, F. Brugger, Vienna, M. Daly, Geneva, C. Djanani, Eichstätt-Ingolstadt, C. Dunahoo, Washington, E. Eber
program, which started in September 2010, we admit-
hartinger, Vienna, T. Ecker, Vienna, T. Edgar, Ontario, E. Eichenhofer, Jena, M. Eilmansberger, Salzburg, P. Essers,
ted 27 students, but had almost three times as many
Tilburg, C. Garbarino, Milan, F.A. Garcia Prats, Valencia, C. Gustafson, Chicago, D. Gutmann, Paris, S. Heidenbauer,
excellent candidates. The applicants came from 31
Vienna, F. Hellio, Neuilly-Sur-Seine, T. Henze, Luxembourg, V. Heydt, Brussels, D. Hohenwarter-Mayr, Vienna, P. Holzer,
different countries, 55 % from outside Europe. A wel-
Vienna, H. Jirousek, Vienna, S. Kalss, Vienna, L. Kana, Santiago de Chile, E. Kemmeren, Tilburg, C. Kersting, Düssel-
come reception was held on September 8, 2010 for all
dorf, W. Kessler, Freiburg, G. Kofler, Linz, H. Kogels, Rotterdam, R. Krever, Melbourne, M. Lang, Vienna, H. Loukota,
new students.
Vienna, D. Lüthi, Utzigen, G. Maisto, Milan, J. Malherbe, Leuven, Y. Masui, Tokyo, J.K. McNulty, Berkeley, G. Michielse,
Utrecht, M. Mössner, Osnabrück, M. Nettinga, Heemstede, TP Ostwal, Mumbai, F. Pennings, Tilburg, A. Pickering,
Sydney, H. Pijl, Amsterdam, P. Pistone, Salerno-Vienna, P. Plansky, Vienna, L. Poiares Maduro, San Domenico di .
Scholarship
Fiesole, A. Rädler, Munich, E. Reimer, Heidelberg, G. Ressler, Vienna, R. Rohatgi, Mumbai, D. Rosenbloom, New
ERSTE Bank and PRESSE provided funds for a scholar- York, R. Russo, Paris, A. Rust, New York, D. Sandler, Ontario, J. Sasseville, Paris, B. Schima, Luxembourg, L. Schoueri,
ship for the full-time program that started in Septem- Sao Paulo, W. Schön, Bonn, J. Schuch, Vienna, S. Smiley, Washington, C. Spengel, Mannheim, C. Staringer, Vienna,
ber 2010. Martin Lehner was selected in March 2010 A. Storck, Vienna, B. Stürzlinger, Vienna, F. Sutter, Vienna, B. Terra, Amsterdam, S. van Thiel, Brussels, O. Thömmes,
and received a check of EUR 11,900. Munich, D. Tillinghast, New York, G. Toifl, Salzburg, R. Waldburger, St. Gallen, D. Weber, Amsterdam, B. Wiman, .
Uppsala, C. Zatschler, Luxembourg, F. Zimmer, Oslo, E. Zolt, Los Angeles.
15LL.M. Graduates from all over the world INTERNATIONAL
TAX LAW
VIENNA
Norway Finland
Germany Czech Rep Estonia
Netherlands Lithuania
Belgium Poland Uzbekistan Russia
Ukraine
Canada Switzerland
Slovakia
France
Moldova
Portugal
USA
Hungary Romania Japan
Austria China
Mexico Turkey
Taiwan
Spain
Bulgaria
Venezuela Morocco
Serbia India Malaysia
Italy
Kenya
Brazil Slovenia Greece Indonesia
Peru Malta Tanzania
Chile Macedonia
South Africa
ArgentinaKlaus Vogel Lecture LL.M. Alumni Reunion
Prof. Klaus Vogel, who died in December 2007, was The graduates of the LL.M. Program are in close touch
not only the doyen of International Tax Law, but also with each other and feel very committed to the pro-
supported the LL.M. Program from the beginning. The gram. Many of them attended the Alumni Reunion that
students greatly appreciated his lectures. In his honor, was held on October 17 to 18, 2009. Raffaele Russo
a Klaus Vogel Lecture was held for the first time on (OECD) and Dieter Kischel (EC) gave presentations on
October 25, 2007, in cooperation with PwC Germany. recent OECD and EU developments. The substantive
Teaching
The 2009 lecture was delivered on October 16, 2009 part of the reunion was followed by an excursion to
by Prof. Brian Arnold (University of Western Ontario) the countryside.
on the topic “The Interpretation of Tax Treaties; Myth
and Reality” and commented on by Prof. Manfred A surprise was presented to the guests: the LL.M.
Mössner (University of Osnabrück, PwC Germany). anniversary publication “Recent Tax Treaty Develop-
ments around the Globe”.
120 participants from all around the world attended
the lecture, at which the masters theses of the full-
time 08/09 (General topic: Dual Residence in Tax
Treaty Law and EC Law) and part-time 07/09 (General
topic: Taxation of Employment Income in International
Tax Law) course were presented.
17Research Activities
Special Research Program Speakers and Topics of SFB Research Seminar
·· Andreas Göritzer, Gernot Kutosow, Christian Mas-
Conferences
“International Tax soner: Introduction to International Tax Coordination
from a Business, Economic and Legal Point of View
Coordination” ·· Matthias Petutschnigg: Die Wirkungsweise der formel-
Recent and Pending Cases at the ECJ
on Direct Taxation
haften Aufteilung vor dem Hintergrund nach separater
In October 2003, a Special Research Program “Inter- Gewinnermittlung ermittelter Abgrenzungsergebnisse From November 12 to 14, 2009, our Institute orga-
national Tax Coordination” (SFB ITC) was established ·· Michael Klien, Dr. Markus Leibrecht, Dr. Özlem Ona-
nized a conference on the topic „Recent and Pending
by the Austrian Science Fund and was provided with ran: Globalization and the Structure of Public Spen-
Cases at the ECJ on Direct Taxation”. At this confer-
funds of EUR 1.7 million. Researchers from tax law, so- ding in the Western and Eastern EU Member States
·· Prof. Eva Eberhartinger, Gerlinde Fellner: Why Don’t ence, tax law scholars, experts and practitioners from
cial security law, constitutional law, business adminis- 13 European countries presented pending cases at the
they Minimize their Tax? An Experimental Approach
tration, public finance, as well as economists and histo- European Court of Justice concerning direct taxation.
for Cross-Border Hybrid Finance
rians, are working together closely on interdisciplinary ·· Anna Bauer: Thin Capitalization Rules as Location Moreover, the national background of these cases was
projects. The SFB deals with a broad range of issues Factor for FDI? analyzed and discussed to detect possible infringe-
in the area of tax coordination, such as assignment of ·· Prof. Eva Eberhartinger, Erich Pummerer: Cross-Border ments of the fundamental freedoms. The results of the
taxing rights, EU taxes, international corporate income Intra-Group Hybrid Finance and International Taxation conference are published in the book “ECJ – Recent
tax harmonization, etc. In 2007, the Austrian Sci- ·· Ilan Benshalom: Global Justice Implications for Inter- Developments in Direct Taxation 2009”.
ence Fund, after having conducted an extensive and national Trade and Tax Law
international evaluation procedure, decided to extend ·· Dr. Markus Leibrecht, Claudia Hochgatterer: Corpo-
rate Tax Rate Competition: a Survey on the Empirical
the SFB for the next funding period (until 2010) and
Literature
Procedural Law and Constitutional Law
provided an additional EUR 1.8 million for research
·· Martin Ruf: The Taxation of International Mergers and Together with the Institute for Austrian and European
activities. During 2010 an application for the third and
Acquisitions and Capital Ownership Neutrality Public Law at the WU, we regularly hold a conference
last funding period (until 2013) was submitted.
·· Prof. Michael Lang, Andreas Göritzer: Die deutsche on procedural and constitutional law with a special em-
Zinsschranke im Vergleich mit klassischen Thin Capita- phasis on tax issues. This time the] conference was held
lization Rules
from November 20 to 21, 2009 and dealt with legal
·· Valerie Bösch, Dr. Markus Leibrecht, Dr. Özlem Ona-
protection against failure to act by public authorities.
ran: 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
18Research Activities
Many experts from the WU and other Austrian Tax Treaties between China and Europe The Impact of the OECD and the UN
universities as well as practitioners with scientific
The Institute for Austrian and International Tax Law Model Conventions on Bilateral Tax
background contributed to the conference. A book
containing all the papers will be published soon. together with the Peking University (PKU), the Univer- Treaties
sity of Hong Kong (HKU), and the Central University
From July 8 to 10, 2010, our Institute organized a
of Finance and Economics (CUFE) have strengthened
conference on the topic “The Impact of the OECD and
Tax Treaties from a Legal and Economic their consistent and sustainable research cooperation
the UN Model Conventions on Bilateral Tax Treaties”.
and have built up a coordination network between Eu-
Perspective International tax law experts, scholars and practitio-
rope and the People’s Republic of China that pursues
ners from more than 40 developed and developing
From March 18 to 20, 2010, the SFB International Tax various research projects. After a highly successful
countries participated in the conference and illustrated
Coordination, the Institute for Austrian and Interna- joint research project on China’s tax treaty policy with
the extent to which the bilateral tax treaties concluded
tional Tax Law, WU, Vienna, and IFA Austria (Inter European countries, published in the book on “EU-
by the different countries abide by the OECD and the
national Fiscal Association) organized a conference China Tax Treaties”, the research partners have again
UN Model Conventions. Particularly, these studies
on the topic “Tax Treaties from a Legal and Economic cooperated in the research project on “Recent Trends
focused on determining why bilateral treaties deviate
Perspective”. in Tax Policy in Europe and China”. They identified
from those models. 40 National Reports covering all
differences and similarities in tax policy in Europe and
crucial articles of the model conventions served as a
Almost 120 international tax experts, government China and have tried to find the underlying reasons
basis for discussion and will be published in a confer-
representatives, scholars and practitioners identified and and explanations for these differences. The project
ence book.
discussed similarities and differences in the two different results were presented at the “EU-China Tax Forum” in
areas of tax law. They compared issues that are similar Vienna from July 6 to 7, 2010.
and evaluated how solutions in one field could be used
for the other. For this conference, written contributions Both projects were mainly funded by Eurasia-Pacific
were prepared which served as a basis for discussion Uninet.
during the conference and which have been published in
a conference book.
19Encouraging Global Trade: Lessons Tax Law and Accounting 17th Viennese Symposium on
Learned From a Review of VAT/GST On April 16 and 17, 2010, the „Wiener Bilanzre- International Tax Law “Exchange of
Systems Worldwide chtstage” were held at our university for the ninth Information”
time. This is a joint activity of our Institute and the
From September 9 to 11, 2010, the Institute for Aus- On June 18, 2010, the 17th Viennese Symposium on
Institutes for Taxation and Accounting and for Com-
trian and International Tax Law together with PriceWa- International Tax Law was organized by our Institute.
mercial Law at our university. 200 practitioners with an
terhouseCoopers organized a conference in Rust (Aus- In cooperation with colleagues from other universities
interest in academic topics accepted our invitation to
tria) on “The Future of Indirect Taxation: Recent Trends (Prof. Klaus-Dieter Drüen, University of Dusseldorf, Prof.
attend and heard a number of very interesting lectures
in VAT and GST Systems around the World – a Global Gerald Toifl, University of Salzburg, Prof. Georg Kofler,
on the general topic “Valuation in volatile times”.
Comparison”. Leading experts on VAT/GST from University of Linz, Prof. Michael Tumpel, University of
government, international organizations, business and Linz), the research staff of our Institute presented the
academia presented, compared, and discussed the results of their research on the topic “International ex-
different consumption tax regimes around the world.
Wolfgang Gassner Memorial Lecture change of information in tax matters”. The lectures held
It is important for regulators and practitioners alike On April 30, 2010, we held the sixth memorial lecture at the symposium will be published in a book.
to develop their understanding of the various tax sys- in honor of Prof. Wolfgang Gassner. Prof. Norbert
tems and how certain issues are solved under different Herzig (University of Cologne) gave a presentation on
regimes, in order to encourage international trade, “The Future of Group Taxation”. This lecture was fol- OECD Archives
allow legislators to learn from other consumption tax lowed by a discussion of this topic led by Prof. Claus
systems, and lay the groundwork for the removal of Staringer. For researchers in tax treaty law, the minutes and other
tax obstacles and related costs in global commerce. documents of the OEEC and OECD committees at the
time the OECD Model Convention was drafted provide
a lot of valuable information about the intention of the
drafters. So far, these documents were available only in
Paris or Florence where the OECD Archives are located.
Our Institute is the leading partner of a consortium
consisting of the OECD, the IBFD, the Canadian Tax
Foundation, IFA Canada and the University of Piacenza.
Together, we have photocopied, scanned and digitalized
these documents and put them on the internet, in order
to make them available to researchers all over the globe.
20You can also read
