EUCOTAX 2000/2001: Tax treatment of non-residents

Type Research Project

Funding Bodies

Duration July 1, 2000 - June 30, 2001

  • Tax Law AE (Former organization)
  • Financial Law AE (Former organization)


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  • Hofbauer-Steffel, Ines (Former researcher)
  • Lang, Michael (Details) Project Head
  • Sutter, Franz (Details)

Abstract (German)

Im Rahmen des <A HREF="" TARGET="_new">EUCOTAX Programms</A> (European Universities Cooperating on Taxation) befassen sich mehrere europäische Universitäten mit einem Thema das die Auswirkungen des Europarechts auf das Steuerrecht zeigen. Dieses Mal war dieses Generalthema 'Tax Treatment of Non-Residents'.

Abstract (English)

In the <A HREF="" TARGET="_new">EUCOTAX Programme</A> European universities cooperate on taxes. This year's subject has been 'Tax Treatment of Non-Residents'.


  • University of Barcelona - Spain
  • University of Osnabrück - Germany
  • University of Leuven - Netherlands
  • University of Paris I Panthéon-Sorbonne - France
  • Stockholm School of Economics, Faculty of Law - Sweden
  • University of Tilburg - Belgium
  • University of London - United Kingdom
  • Luiss University - Italy


Diploma thesis

2001 Hofbauer, Ines. 2001. Change of residence of individuals and corporations. Diplomarbeit, WU-Wien (Details)
  Dupal, Simone. 2001. Concept of Residence of Individuals. Diplomarbeit, WU Wien (Details)



  • European Tax Law