Savings taxation in a Globalized World


Type Research Project

Funding Bodies
  • Christian Doppler Forschungsgesellschaft

Duration July 1, 2013 - July 1, 2018

  • Austrian and International Tax Law IN (Details)

Tags

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  • Lang, Michael (Details) Project Head

Publications

Journal article

2015 Wöhrer, Viktoria, Somare, Maryte. 2015. Automatic Exchange of Financial Information under the Directive on Administrative Cooperation in the Light of the Global Movement towards Transparency. Intertax 43 (12): S. 804-815. (Details)
2014 Somare, Maryte, Wöhrer, Viktoria. 2014. Two Different FATCA Model Intergovernmental Agreements: Which is Preferable? A Comparison of FATCA Model 1A and Model 2 Intergovernmental Agreements. Bulletin for International Taxation 68 (8): 395-403. (Details)

Chapter in edited volume

2016 Engel-Kazemi, Nora, Wöhrer, Viktoria. 2016. Der Gemeinsame Meldestandard der OECD. In: Transparenz – Eine neue Ära im Steuerrecht, Hrsg. Michael Lang / Peter Haunold, S. 47-80. Wien: Linde Verlag. (Details)

Paper presented at an academic conference or symposium

2015 Wöhrer, Viktoria, Engel-Kazemi, Nora. 2015. Der Gemeinsame Meldestandard der OECD. Transparenz – Eine neue Ära im Steuerrecht, 28.9.2015, Österreich, 28.09.-28.09.. (Details)
  Somare, Maryte, Wöhrer, Viktoria. 2015. Automatic Exchange of Financial Information under the Directive on Administrative Cooperation in the Light of the Global Movement towards Transparency. Economic Conference on International Taxation and Information Exchange, Mons, Belgien, 25.09. - 26.09.. (Details)

Poster presented at an academic conference or symposium

2014 Wöhrer, Viktoria. 2014. Exchange of information between efficient enforcement of states' taxation rights and legal protection of taxpayers' rights. European Association of Tax Law Professors (EATLP) Congress 2014, Istanbul, Türkei, 29.05.-31.05.. (Details)
  Wöhrer, Viktoria. 2014. Legal protection of taxpayers' rights in the area of exchange of information. 68th Congress of the International Fiscal Association, Mumbai, Indien, 12.10.-17.10.. (Details)

Unpublished lecture

2015 Turcan, Laura, Wöhrer, Viktoria. 2015. 9. Exchange of information under Art. 26 OECD/UN Model Convention; major and minor provision; EC law; protection of secrets; obligations to cooperate; mutual agreement procedure under Art. 25 OECD/UN Model Convention; Arbitration Convention; arbitration proceedings; non-discrimination clauses. Tax Treaties Course I, Academy of Public Finance, WU Wien, 07.10. (Details)

Classification

Expertise

  • International Tax Law