Daurer, Veronika and Krever, Richard (2014) Choosing between the UN and OECD Tax Policy Models: An African Case Study. WU International Taxation Research Paper Series, 2014-16. WU Vienna University of Economics and Business
Hebous, Shafik and Weichenrieder, Alfons (2014) What Do We Know about the Tax Planning of German-Based Multinational Firms?. WU International Taxation Research Paper Series, 2014-15. WU Vienna University of Economics and Business
Braun, Julia and Fuentes Hernandez, Daniel (2014) A Legal and Economic Analysis of Austria's Double Tax Treaty Network with Developing Countries. WU International Taxation Research Paper Series, 2014-13. WU Vienna University of Economics and Business
Beer, Sebastian and Kasper, Matthias (2014) Who benefits from Zero-Ratings? A Brief Note on the South African VAT System. WU International Taxation Research Paper Series, 2014-12. WU Vienna University of Economics and Business
Jain, Saurabh and Prebble, John and Bunting, Christina (2014) Conduit Companies, Beneficial Ownership, and the Test of Substantive Business Activity in Claims for Relief under Double Tax Treaties. WU International Taxation Research Paper Series, 2014-11. WU Vienna University of Economics and Business
Bruhn, Miriam and Loeprick, Jan (2014) Small Business Tax Policy, Informality, and Tax Evasion - Evidence from Georgia. WU International Taxation Research Paper Series, 2014-10. WU Vienna University of Economics and Business
Lang, Michael (2014) BEPS Action 6: Introducing an Antiabuse Rulein Tax Treaties. WU International Taxation Research Paper Series, 2014-09. WU Vienna University of Economics and Business
Eberhartinger, Eva and Lee, Soojin and Genest, Nadia (2014) Practitioners' Judgment and Deferred Tax Disclosure: A Case for Materiality. WU International Taxation Research Paper Series, 2014-07. WU Vienna University of Economics and Business
Diller, Markus and Kortebusch, Pia and Schneider, Georg Thomas and Sureth, Caren (2014) Boon or Bane? Advance Tax Rulings as a Measure to Mitigate Tax Uncertainty and Foster Investment. WU International Taxation Research Paper Series, 2014-06. WU Vienna University of Economics and Business
Fahr, René and Janssen, Elmar and Sureth-Sloane, Caren (2014) Can Tax Rate Increases Foster Investmentunder Entry and Exit Flexibility?- Insights from an Economic Experiment. WU International Taxation Research Paper Series, 2014-05. WU Vienna University of Economics and Business
Lang, Michael and Owens, Jeffrey (2014) The Role of Tax Treaties in Facilitating Development and Protecting the Tax Base. WU International Taxation Research Paper Series, 2014-03. WU Vienna University of Economics and Business
Eberhartinger, Eva and Petutschnig, Matthias (2014) CCCTB - The Employment Factor Game. WU International Taxation Research Paper Series, 2014-01. WU Vienna University of Economics and Business, Vienna.