WU International Taxation Research Paper Series - 2020

Pranvera, Shehaj (2020) Taxation of cross-border distribution of profits in Albania: Does it approach the scope of the EU Parent-Subsidiary Directive?. WU International Taxation Research Paper Series, 2020-14. WU Vienna University of Economics and Business

Blaufus, Kay and Chirvi, Malte and Huber, Hans-Peter and Maiterth, Ralf and Sureth-Sloane, Caren (2020) Tax Misperception and Its Effects on Decision Making – a Literature Review. WU International Taxation Research Paper Series, 2020-13. WU Vienna University of Economics and Business

Eberhartinger, Eva and Samuel, David (2020) Monitoring and Tax Planning – Evidence from State-Owned Enterprises. WU International Taxation Research Paper Series, 2020-08. WU Vienna University of Economics and Business, Vienna.

Amberger, Harald and Oßwald, Benjamin (2020) Patent Concentration, Asymmetric Information, and Tax-Motivated Income Shifting. WU International Taxation Research Paper Series, 2020-05. WU Vienna University of Economics and Business

Petkova, Kunka and Stasio, Andrzej and Zagler, Martin (2020) Bilateral Tax Competition and Regional Spillovers in Tax Treaty Formation. WU International Taxation Research Paper Series, 2020-04. WU Vienna University of Economics and Business

Hoppe, Thomas and Schanz, Deborah and Sturm, Susann and Sureth-Sloane, Caren and Voget, Johannes (2020) The Relation between Tax Complexity and Foreign Direct Investments: Evidence Across Countries. WU International Taxation Research Paper Series, 2020-03. WU Vienna University of Economics and Business

Petkova, Kunka (2020) Withholding Tax Rates on Dividends: Symmetries vs. Asymmetries in Double Tax Treaties. WU International Taxation Research Paper Series, 2020-02. WU Vienna University of Economics and Business

Eberhartinger, Eva and Speitmann, Raffael and Sureth-Sloane, Caren (2020) Banks’ tax disclosure, financial secrecy, and tax haven heterogeneity. WU International Taxation Research Paper Series, 2020-01. WU Vienna University of Economics and Business, Vienna.

Sureth-Sloane, Caren and Hoppe, Thomas and Schanz, Deborah and Sturm, Susann (2020) The Tax Complexity Index – A Survey-Based Country Measure of Tax Code and Framework Complexity. WU International Taxation Research Paper Series, 2019-06. WU Vienna University of Economics and Business, Vienna.

Osswald, Benjamin and Sureth-Sloane, Caren (2020) Do Country Risk Factors Attenuate the Effect of Taxes on Corporate Risk-Taking?. WU International Taxation Research Paper Series, 2018-09. WU Vienna University of Economics and Business

Bornemann, Tobias and Oßwald, Benjamin (2020) The Effect of Intellectual Property Boxes on Innovative Activity & Effective Tax Rates. WU International Taxation Research Paper Series, 2018-03. WU Vienna University of Economics and Business

Reineke, Rebecca and Weiskirchner-Merten, Katrin and Wielenberg, Stefan (2020) When do firms use one set of books in an international tax compliance game?. WU International Taxation Research Paper Series, 2017-08. WU Vienna University of Economics and Business