EUCOTAX 2002/2003: Cross border taxation of business in Europe

Type Research Project

Funding Bodies

Duration July 1, 2002 - June 30, 2003

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


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  • Lang, Michael (Details)
  • Stefaner, Markus (Former researcher)

Abstract (German)

Im Rahmen des EUCOTAX Programms (European Universities Cooperating on Taxation) befassen sich mehrere europäische Universitäten mit einem europäischen oder internationalen Thema und dessen Auswirkungen auf das Steuerrecht der europäischen Staaten. Dieses Jahr war dieses Generalthema 'Cross Border Taxation of Business in Europe'.

Abstract (English)

At the EUCOTAX Programme European universities cooperate on taxes. Each year a topic of European or International interest is examined with regard to its impact on the tax laws of the European states. This year's general subject was 'Cross Border Taxation of Business in Europe'.


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


Diploma thesis

2003 Ressler, Gernot. 2003. Fiscal vs. Commcercial Accounting. Diplomarbeit, WU Wien (Details)

Unpublished lecture

2003 Lang, Michael. 2003. Home State Taxation and Tax Treaties. Vortrag anläßlich der EUCOTAX-Konferenz an der Stockholm School of Economics, 06.04.2003 (Details)



  • Tax Law