WU International Taxation Research Paper Series - 2015

Ortmann, Regina and Pummerer, Erich (2015) Distortional Effects of Separate Accounting and Formula Apportionment on Factor Allocation. WU International Taxation Research Paper Series, 2015-28. WU Vienna University of Economics and Business

Eberhartinger, Eva and Petutschnig, Matthias (2015) Practicing Experts' Views on BEPS: A Critical Analysis. WU International Taxation Research Paper Series, 2015-27. WU Vienna University of Economics and Business

Braun, Julia and Zagler, Martin (2015) Tax information exchange with developing countries and tax havens. WU International Taxation Research Paper Series, 2015-25. WU Vienna University of Economics and Business, Vienna.

Prebble, John (2015) Kelsen, the Principle of Exclusion of Contradictions, and General Anti-­Avoidance Rules in Tax Law. WU International Taxation Research Paper Series, 2015-23. WU Vienna University of Economics and Business

Weichenrieder, Alfons and Xu, Fangying (2015) Are Tax Havens Good? Implications of the Crackdown on Secrecy. WU International Taxation Research Paper Series, 2015-22. WU Vienna University of Economics and Business

Eberhartinger, Eva and Said Formosa, Carmel (2015) Financial Transaction Tax and Investment Funds: An Analysis of Key Factors and Their Impact on Performance. WU International Taxation Research Paper Series, 2015-20. WU Vienna University of Economics and Business

Beer, Sebastian (2015) Productive and Unproductive Reactions of MNEs to International Tax Differentials. WU International Taxation Research Paper Series, 2015-19. WU Vienna University of Economics and Business

Beer, Sebastian and Loeprick, Jan (2015) Taxing Income in the Oil and Gas Sector - Challenges of International and Domestic Profit Shifting. WU International Taxation Research Paper Series, 2015-18. WU Vienna University of Economics and Business

Said Formosa, Carmel (2015) The Impact of Financial Transaction Tax on Companies - A Discussion. WU International Taxation Research Paper Series, 2015-17. WU Vienna University of Economics and Business

Lee, Soojin (2015) News Media Coverage of Corporate Tax Avoidance and Corporate Tax Reporting. WU International Taxation Research Paper Series, 2015-16. WU Vienna University of Economics and Business

Hongler, Peter and Pistone, Pasquale (2015) Blueprints for a New PE Nexus to Tax Business Income in the Era of the Digital Economy. WU International Taxation Research Paper Series, 2015-15. WU Vienna University of Economics and Business, Vienna.

Loeprick, Jan (2015) Indirect Access to Intellectual Property Regimes - Effects on Austrian and German Affiliates. WU International Taxation Research Paper Series, 2015-13. WU Vienna University of Economics and Business

Braun, Julia and Weichenrieder, Alfons (2015) Does Exchange of Information between Tax Authorities Influence Multinationals' Use of Tax Havens?. WU International Taxation Research Paper Series, 2015-11. WU Vienna University of Economics and Business

Ortmann, Regina (2015) Uncertainty in Weighting Formulary Apportionment Factors and its Impact on After-Tax Income of Multinational Groups. WU International Taxation Research Paper Series, 2015-10. WU Vienna University of Economics and Business

Alberternst, Stephan and Sureth-Sloane, Caren (2015) The Effect of Taxes on Corporate Financing Decisions - Evidence from the German Interest Barrier. WU International Taxation Research Paper Series, 2015-09. WU Vienna University of Economics and Business

Petutschnig, Matthias (2015) Future Orientation and Taxes:Evidence from Big Data. WU International Taxation Research Paper Series, 2015-08. WU Vienna University of Economics and Business

Hegemann, Annika and Kunoth, Angela and Rupp, Kristina and Sureth-Sloane, Caren (2015) Hold or sell? How capital gains taxation affects holding decisions. WU International Taxation Research Paper Series, 2015-06. WU Vienna University of Economics and Business