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Publications

Journal article

2017 Govind, Sriram, Turcan, Laura. 2017. Cross-Border Tax Dispute Resolution in the 21st century: A Comparative Study of Existing Bilateral and Multilateral Remedies. Derivatives & Financial Instruments 19 (5), 0-0. (Details)
2016 Pistone, Pasquale, Baker, Philip. 2016. 6. BEPS Action 16: the taxpayers’ right to an effective legal remedy under European law in cross-border situations. EC Tax Review 25 (5/6), 335-345. (Details)
  Blum, Daniel. 2016. Austrian Bank Secrecy and Cross-Border Exchange of Tax Information. Tax Notes International 82 (2), 183 (Details)
  Marchgraber, Christoph. 2016. Cross-Border Tax Arbitrage, the Parent-Subsidiary Directive and Double Tax Treaty Law. Bulletin for International Taxation 70 (3): S. 123-132. (Details)
  Clougherty, Joe, Kim, Jin Uk, Skousen, Bradley , Szücs, Florian. 2016. The Foundations of International Business: Cross-Border Investment Activity and the Balance between Market-Power and Efficiency Effects. Journal of Management Studies (JMS) 54 (3), 340-365. (Details)
2015 Arslan, Ahmad , Dikova, Desislava. 2015. Influences of Institutional Distance and MNEs` Host Country Experience on the Ownership Strategy in Cross-Border M&As in Emerging Economies. Journal of Transnational Management 20 (4): 231-256. (Details)
2014 Dziurdz, Kasper, Pötgens, Frank. 2014. Cross-Border Short-Term Employment. Bulletin for International Taxation 68 (8): 404-414. (Details)
  Hohenwarter-Mayr, Daniela, Lüdicke, Jürgen , Altorfer, Jürg, Blanluet, Gauthier, Inoue, Koichi, Suarez, Steve, Lange-Hückstädt, Carolin. 2014. Cross-border Loss Utilization. Bulletin for International Taxation 68 (6/7): 376-383. (Details)
  Blum, Daniel. 2014. Cross-Border Loss Utilization in the European Unions: A never Ending story; Recent Developments in the case law of the European Court of Justice: "K" and "Nordea Bank". Tax Notes International 74 (10): 937-941. (Details)
  Clougherty, Joseph and Gugler, Klaus and Sørgard, Lars and Szücs, Florian. 2014. Cross-border mergers and domestic-firm wages: Integrating "spillover effects" and "bargaining effects" Journal of International Business Studies JIBS 45 (4): S. 450-470. (Details)
2013 Dikova, Desislava, Rao Sahib, P. 2013. Is cultural distance a bane or a boon for cross-border acquisition performance? Journal of World Business 48 (1), 77-86. (Details)
2011 Lundquist, Karl-Johan, Trippl, Michaela. 2011. Distance, proximity and types of cross-border innovation systems: A conceptual analysis. First published on: 15 April 2011 (iFirst). Regional Studies 1-11. (Details)
  Govind, Sriram. 2011. The International Tax Treatment of Cross-Border Services. Bulletin for International Taxation 66 (1), 0-0. (Details)
2010 Trippl, Michaela. 2010. Developing Cross-Border Regional Innovation Systems: Key Factors and Challenges. Tijdschrift voor Economische en Sociale Geografie 101 (2): 150-160. (Details)
  Dikova, Desislava, Rao Sahib, P., van Witteloostuijn, A. 2010. Cross-border acquisition abandonment and completion: The effect of institutional differences and organizational learning in the international business service industry, 1981-2001. Journal of International Business Studies JIBS 41 (2), 223-245. (Details)
  Leibrecht, Markus, Bellak, Christian. 2010. Does Lowering Dividend Tax Rates Increase Dividends Repatriated? Evidence of Intra-firm Cross-border Dividend Repatriation Policies by German Multinational Enterprises. Finanz-Archiv 66 (4): 350-383. (Details)
  Bozkurt, Odul, Mohr, Alexander. 2010. Forms of cross-border mobility and social capital in multinational enterprises. Human Resource Management Journal 21 (2), 138-155. (Details)
2009 Lüdenbach, Norbert, Christian, Dieter. 2009. Die Bilanzierung von Cross-Border-Leasing nach IFRS und HGB in der Finanzmarktkrise. Deutsches Steuerrecht 1045-1050. (Details)
  Pistone, Pasquale. 2009. Taxation of Cross-border Dividends in Europe: Building Up Worldwide Tax Consistency. Tax Law Review 201-210. (Details)
  Eberhartinger, Eva, Six, Martin. 2009. Taxation of Cross-Border Hybrid Finance - A Legal Analysis. Intertax 37 4-18. (Details)
2008 Lang, Michael. 2008. ECJ case law on cross-border dividend taxation - recent developments. EC Tax Review 67-ff. (Details)
  Dommes, Sabine, Ecker, Thomas, Heidenbauer, Sabine, Mamut, Marie-Ann, Schneider, Natascha, Titz, Elisabeth. 2008. Non-discrimination at the crossroads of international taxation“ und „New tendencies in tax treatment of cross-border interest of corporations“ – Tagungsbericht zum IFA-Kongress 2008 in Brüssel (Teil 1). Österreichische Steuerzeitung 565-568. (Details)
  Dommes, Sabine, Ecker, Thomas, Heidenbauer, Sabine, Mamut, Marie-Ann, Schneider, Natascha, Titz, Elisabeth. 2008. Non-discrimination at the crossroads of international taxation“ und „New tendencies in tax treatment of cross-border interest of corporations“ – Tagungsbericht zum IFA-Kongress 2008 in Brüssel (Teil 2). Österreichische Steuerzeitung 591-594. (Details)
  Titz, Elisabeth. 2008. „Non-discrimination at the crossroads of international taxation“ und „New tendencies in tax treatment of cross-border interest of corporations“ – Tagungsbericht zum IFA-Kongress 2008 in Brüssel, Teil 1. Österreichische Steuerzeitung 565-568. (Details)
  Titz, Elisabeth. 2008. „Non-discrimination at the crossroads of international taxation“ und „New tendencies in tax treatment of cross-border interest of corporations“ – Tagungsbericht zum IFA-Kongress 2008 in Brüssel,Teil 2. Österreichische Steuerzeitung 591-594. (Details)
2007 Björkman, I., Stahl, Günter, Vaara, E.. 2007. Cultural differences and capability transfer in cross-border acquisitions:The mediating roles of capabilitty complementarity, absorptive capacity, and social integration. Journal of International Business Studies (JIBS) 38 658-672. (Details)
2005 Stahl, Günter, Javidan, M., Brodbeck, F., Wilderom, C.. 2005. Cross-border transfer of knowledge: Cultural lessons from project GLOBE. Academy of Management Executive 19 59-76. (Details)
2001 Zehetmayer, Georg / Jann, Martin. 2001. Lump sum taxation on cross-border road transport of passengers. EC Tax Review, 2001, 259 (Details)
1990 Lang, Michael. 1990. International Tax Aspects of Cross-Border-Financing. Freighting World, No 62, 16 (Details)

Chapter in edited volume

2013 Rust, Alexander. 2013. Interpretation of the term “Business Income” under an Income Tax Treaty and Cross-border group consolidation. In: Tax Treaty Case Law around the Globe 2012, Hrsg. Eric C.C.M. Kemmeren et al. S. 93 u 357-101 u 363. Amsterdam, The Netherlands: IBFD. (Details)
2012 Stahl, Günter, Aycan, Z.. Erscheinend. The role of culture in cross-border mergers and acquisitions.. In: Handbook of cross-cultural organizational behavior., Hrsg. Z. Aycan, Oxford: Sage. (Details)
  Pistone, Pasquale. 2012. Waiving Bank Secrecy and Exchanging Tax Information in Cross-Border Situations: the Austrian Way to Global Fiscal Transparency. In: Financial Crisis and Single Market, Hrsg. Salvini, L., Melis, G., (eds.), 169-ff. Rom: Discendo Agitur. (Details)
2011 Trippl, Michaela. Forthcoming. Knowledge cities and innovation networks in a cross-border context: the case of Vienna. In: Knowledge Cities, Hrsg. Marina van Geenhuizen and Peter Nijkamp, Cheltenham: Edward Elgar. (Details)
  Pucik, V., Evans, P., Björkman, I., Stahl, Günter. 2011. Human resource management in cross-border mergers and acquisitions. In: International human resource management, Hrsg. A.-W Harzing & A. Pinnington, 119-152. London: Sage. (Details)
2010 Aschauer, Ewald, Eberhartinger, Eva, Panny, Wolfgang. 2010. Cross-border hybrid finance and tax planning: does international coordination work?. In: International Tax Coordination - An interdisciplinary perspective on virtues and pitfalls, Hrsg. Zagler, Martin, 115-133. New York: Routledge. (Details)
  Glaser, Severin. 2010. Legal Protection against OLAF: The European fraud watch dog. In: Cross-border crime inroads on integrity in Europe, Hrsg. Petrus C. van Duyne, Georgios A. Antonopoulos, Jackie Harvey, Almir Maljevic, Tom Vander Beken, Klaus von Lampe, 361-391. Nijmegen: Wolf Legal Publishers (WLP). (Details)
2008 Stahl, Günter, Javidan, M.. 2008. Comparative and cross-cultural perspectives on cross-border mergers and acquisitions. In: Handbook of culture, organization, and work, Hrsg. R.S.Bhagat & R.M.Steers, ---. Cambridge: Cambridge Univ. Press. (Details)
2004 Stahl, Günter, Chua, C.H.. 2004. A cross-cultural comparative study of German and Singaporean employees' trust decisions fallowing a takeover: Implications for cross-border mergers and acquisitions. In: Trust and antitrust in Asian business alliances: Historical roots and current practices, Hrsg. J. Kidd & F. Richter, 314-329. New York: Palgrave Macmillan. (Details)
  Stahl, Günter, Pucik, V., Evans, P., Mendenhall, M.. 2004. Human resource management in cross-border mergers and acquisitions. In: International human resource management: An integrated approach, Hrsg. A.-W. harzing & J. van Ruysseveldt, 89-113. London: Sage. (Details)
2002 Haltmeyer, Beate, Kasper, Helmut. 2002. Cross-Border Knowledge Sharing and Learning in MNC´s. In: Delener, Nejdet, Chao, Chiang-nan (eds.): Beyond Boundaries: Challenges of Leadership, Innovation, Integration, and Technology. 500-507 (Details)

Contribution to conference proceedings

2015 Prosser, Alexander, Müller-Török, Robert, Pautsch, Arne. 2015. Legal Aspects of Cross-Border Delivery of Voting Documents: a Neglected Issue? In Proceeding EGOSE '15 Proceedings of the 2015 2nd International Conference on Electronic Governance and Open Society: Challenges in Eurasia , Hrsg. Yuri Misnikov, Dmitrii Trutnev, 123-128. St. Petersburg: ACM Press. (Details)
2009 Madlberger, Maria, Roztocki, Narcyz. 2009. Cross-Organizational and Cross-Border IS/IT Collaboration: A Literature Review. In Proceedings of the 14th Americas Conference on Information Systems, Hrsg. ., .-.. .: (Details)
  Madlberger, Maria, Narcyz, Roztocki. 2009. Digital Cross-Organizational and Cross-Border Collaboration: A Scientometric Study. In Proceedings of the 42nd Hawaii International Conference on System Sciences, Hrsg. R. Spague, .-.. Los Alamitos, CA: IEEE Computer Society Press. (Details)

Paper presented at an academic conference or symposium

2016 Gugler, Klaus, Haxhimusa, Adhurim. 2016. Cross-Border Technology Differences and Trade Barriers: Evidence from German and French Electricity Markets. 5th International PhD-Day of the AAEE Student Chapter, Czech Technical University, Prag, Tschechische Republik, 07.11.2016. (Details)
2015 Österle, August. 2015. Cross-border Health Care in Europe. Corvinus Health Policy and Health Economics Conference Series, Budapest, Ungarn, 27.02.. Invited Talk (Details)
  Bachner, Thomas. 2015. Cross-border divisions in the EU. European Academy of Law: Annual Conference on European Company Law, Trier, Deutschland, 17.09.-18.09. (Details)
  Dziurdz, Kasper. 2015. Cross-Border Employment. Double Tax Treaties Forum, University of Economics, Prag, Tschechische Republik, 16.10. (Details)
  Österle, August. 2015. Cross-border Health Care in Europe. Corvinus Health Policy and Healh Economics Conference Series, Budapest, Ungarn, 27.02. (Details)
  Pichler, J. Hanns. 2015. The Entrepreneur as Disequilibrator of Markets. Schumpeter`s Bold Interpretation and Legacy of Innovative Entrepreneurship. ASIA Entrepreneurship: Fostering Cross-Border Collaboration. The 3rd Asian SME Conference 2015, Malaysia, Malaysia, 28.10. - 29.10. (Details)
  Owens, Jeffrey. 2015. The interface between cross-border investment and global value chains: The tax dimension. Business Access to Global Value Chains and Financing SMEs - A BIAC-B20 Turkey contribution to the G20 agenda in 2015, Paris , Frankreich, 04.06.-04.06. (Details)
2014 Arslan, A., Dikova, Desislava. 2014. Ownership strategy in cross-border M&As in emerging economies: the influence of institutional distance and host country experience. AIB Annual Meeting 2014, Vancouver, Kanada, 23.06. - 26.06. (Details)
  Marchgraber, Christoph. 2014. Cross-Border Tax Arbitrage and the Parent-Subsidiary Directive. Annual Tax Conference, Copenhagen Business School, Kopenhagen, Dänemark, 12.11.-12.11.. (Details)
  Bachner, Thomas. 2014. Cross-border voting in the EU. European Academy of Law: Annual Conference on European Company Law, Trier, Deutschland, 16.10.-17.10. Invited Talk (Details)
2013 Dziurdz, Kasper. 2013. Cross-Border Short-Term Employment. IFA-Kongress, Kopenhagen, Dänemark, 26.08.. Invited Talk (Details)
  Hohenwarter-Mayr, Daniela. 2013. Cross-border loss utilization. Annual Congress of the International Fiscal Association, Kopenhagen, Dänemark, 26.08.-26.-08.. (Details)
2012 Eberhartinger, Eva. 2012. Tax Advantage of Cross-Border Variable Interest Payments under Economic and Legal Uncertainty. 66th Congress of the International Fiscal Association, International Tax Symposium, Boston, Vereinigte Staaten/USA, 30.09.-02.10.. (Details)
  Kalajdzisalihovic, Namik. 2012. Cross-border acquisitions by Brazilian MNEs: past experience and M&A activity. 3rd Copenhagen Conference on Emerging Multinationals, Copenhagen, Dänemark, 25.10.-26.10. (Details)
  Dikova, Desislava, Rao Sahib, P., van Ees, H. 2012. Cross-border M&A activity, M&A cultural diversity and the effects on CEOs fixed and variable pay. Academy of Management (AoM) annual meeting, Boston, MA., Vereinigte Staaten/USA, 03.08. - 07.08. (Details)
  Heber, Caroline. 2012. Cross-Border-Service Rules (VAT and GST). Stanford Accountants, Sydney, Australien, 08.11. (Details)
  Kalajdzisalihovic, Namik, Dikova, Desislava. 2012. The rise of Brazilian EMNEs revealed through cross-border acquisitions: the impact of past experience on future M&A activity. EIBA 2012, Brighton, Großbritannien, 06.12-09.12. (Details)
2011 Pistone, Pasquale. 2011. Selected Cross-border Issues of Tax Mobility of Workers in Europe. 6th GREIT conference Tax Mobility in Europe, University of Lisbon, Portugal, 24.06.-25.06.2011. (Details)
  Ang, Siah Hwee, Benischke, Mirko, Doh, Jonathan. 2011. The Interactions Among the Three Pillars of Institutions on Cross-Border Ownership: Evidence from Emerging Economies. Temple University Conference, Temple, Vereinigte Staaten/USA, -. (Details)
2010 Aschauer, Ewald, Eberhartinger, Eva, Panny, Wolfgang. 2010. Cross-border hybrid finance and tax planning. 11th World Congress of Accounting Educators and Researchers, Singapur, Singapur, 04.11.-06.11.. (Details)
  Lundqvist, Karl-Johan, Trippl, Michaela. 2010. Turning barriers into potentials. Policy options for cross-border innovation spaces. 8th European Urban & Regional Studies Conference, Vienna, Österreich, 15.09.-17.09. (Details)
  Eberhartinger, Eva, Göritzer, Andreas, Pummerer, Erich. 2010. Cross-Border Intra-group Hybrid Finance and International Taxation. European Accounting Association, 33. Annual Congress, Istanbul, Türkei, 19. 05. bis 21. 05. 2010. (Details)
  Dikova, Desislava, Rao Sahib, P. 2010. Is cultural distance a bane or a boon for cross-border acquisition performance?. Academy of International Business, annual meeting, Rio de Janeiro, Brasilien, 25.06. - 29.06. (Details)
  Eberhartinger, Eva, Fellner, Gerlinde. 2010. Why dont they minimize their tax? An experimental approach for cross-border hybrid finance. European Accounting Association, 33. Annual Congress, Istanbul, Türkei, 19. 05. Bis 21. 05. 2010. (Details)
  Eberhartinger, Eva, Fellner, Gerlinde. 2010. Why dont they minimize their tax? An experimental approach for cross-border hybrid finance. 72. Pfingsttagung des Verbands der Hochschullehrer für Betriebswirtschaft e.V. (VHB), Bremen, Deutschland, 27. bis 29.05.2010. (Details)
  Lundquist, Karl-Johan, Trippl, Michaela. 2010. Distance, proximity and path dependence in cross-border innovation spaces. Annual Meeting of the Association of American Geographers, Washington, Vereinigte Staaten/USA, 14.04-18.04. (Details)
  Österle, August. 2010. Travelling for Health. Cross-Border Mobility of Patients. Fellow Lecture Series, Hanse Wissenschaftskolleg, Delmenhorst, Deutschland, 03.02.. (Details)
2009 Glaser, Severin. 2009. Legal Protection against OLAF. The 11th Cross-border Crime Colloquium, Gent, Belgien, 26.11.-27.11.. (Details)
  Pennerstorfer, Dieter. 2009. Choice of foreign market entry mode in the Centrope-Region. Wifo Workshop on Cross-Border Co-Operation and Regional Development in an enlarged European Union, Wien, Österreich, 01.10.-02.10.. (Details)
  Stahl, Günter. 2009. Role of culture in cross-border mergers and acquisitions.. 7th Conference on International Strategy and Cross Cultural Management, Helsinki, Finnland, 25.09.-26.09.. (Details)
  Lundquist, Karl-Johan, Trippl, Michaela, Winther, Lars. 2009. Cross-border innovation spaces in Europe: A comparative analysis of the Oresund region and the Centrope area. 49th Congress of the European Regional Science Association International, Lodz, Polen, 25.08.-28.08. (Details)
  Österle, August. 2009. Cross-Border Mobility in Health Care: The Case of Dental Care Tourism in Central Europe. 7th World Congress on Health Economics, Beijing, China, 12-15 July 2009. (Details)
  Trippl, Michaela. 2009. Scientific mobility and cross-border knowledge circulation. RSA Annual International Conference 2009. Understanding and Shaping Regions: Spatial, Social and Economic Futures, Leuven, Belgien, 06.04.-08.04. (Details)
  Madlberger, Maria. Forthcoming. “Digital Cross-Organizational and Cross-Border Collaboration: A Scientometric Study. 42nd Hawaii International Conference on System Sciences (HICSS-42), Waikoloa, Hawaii, USA, Vereinigte Staaten/USA, 06.01.-08.01.. (Details)
2008 Trippl, Michaela. 2008. Evolution of cross-border regional innovation systems. 48th Congress of the European Regional Science Association, Liverpool, Großbritannien, 27.08.-31.08. (Details)
  Trippl, Michaela. 2008. Evolution of cross-border regional innovation systems: key factors and challenges. DIME Workshop Evolutionary Economic Geography, Utrecht, Niederlande, 04.09.-06.09. (Details)
  Eberhartinger, Eva, Six, Martin. 2008. Taxation Of Cross-Border Hybrid Finance - A Legal Analysis. European Accounting Association, 31. Annual Congress, Erasmus University, Rotterdam, Niederlande, '23.04.-25.04.'. (Details)
  Appl, Clemens. 2008. Cross-Border Transactions of IPRs. IRIS 2008 - Internationales Rechtsinformatik Symposion, Salzburg, Österreich, 21.02.-23.02.. (Details)
  Ecker, Thomas. 2008. Affiliated companies; effects of Art. 9 OECD Model Convention; hidden distribution of profits and hidden contribution in cross-border issues; OECD Transfer Pricing Guidelines, . Seminar on “The practice of Double Tax Treaties in Case Studies”, Academy of Public Accountants (Akademie der Wirtschaftstreuhänder), Österreich, 22.01.. (Details)
  Pistone, Pasquale. 2008. New York Report. NYU Conference on cross-border dividend taxation, New York, Vereinigte Staaten/USA, 14.03.. (Details)
  Pistone, Pasquale. 2008. Portorose Report on European tax issues raised by cross-border financial instruments. -, Portorose, Slowenien, 23.04.. (Details)
2007 Lengauer, Lukas. 2007. Cross-Border Cooperation in the Vienna Bratislava-Region - A Contribution to Sustainable Regional Development?. Central European Conference in Regional Science, Novy Smokovec, Slowakei, 10.10.-13.10. (Details)
  Bozkurt, Odul, Mohr, Alexander. 2007. Cross-border employee mobility and organizational social capital development in Multinational Enterprises. AIB UKI, London, Großbritannien, 13.04.-14.04. (Details)
2005 Metzler, V.. 2005. Treatment of Cross-Border Pensions under DTC Law; ECJ: Recent and Pending Cases in the Field of Direct Taxation; Societas Europea and its Impact on Taxes. Seminar on European & International Tax Law, Limassol/Zypern, 22 and 23 September 2005 (Details)
2004 Stahl, Günter. 2004. National cultural differences and capability transfer in cross-border acquisitions (with I. Björkman & E. Vaara). Academy of Management Conference, New Orleans, Vereinigte Staaten/USA, 06.08-11.08. (Details)
  Schuch, Josef. 2004. Cross-border loss relief and international group operations. EATLP Jahrestagung, Paris, 5.6.2004 (Details)
2003 Höllerschmid, C.. 2003. Cross-border Reoranisations in Austria. EUCOTAX Wintercourse 2002/2003 zum Thema "Taxation of the European Enterprise" in Stockholm (Schweden) (Details)
  Schuch, Josef. 2003. Cross-Border Tax Issues raised by Employee Stock Options. 3rd International Tax Law Summer Conference 2003, Rust, 7.7.2003 (Details)
2002 Kasper, Helmut, Haltmeyer, Beate. 2002. Cross-Border Knowledge Sharing in MNC´s. Global Business and Technology Association, International Conference, June 25-29, 2002, Rome (Details)
1991 Diamantopoulos, A., Schlegelmilch, B.B.. 1991. The Impact of Technological Change in Telecommunication on Inter-Company Alliances. Annual Meeting of the Academy of International Business (Invited Session of Cross-Border Alliances in the EC), Miami, Florida, October 17-20 (Details)
  Diamantopoulos, A., Schlegelmilch, B.B.. 1991. The Impact of Technological Change in Telecommunication on Inter-Company Alliances. Annual Meeting of the Academy of International Business, (Invited Session on Cross-Border Alliances in the EC), Miami, Florida, October 17-20, (Details)

Working/discussion paper, preprint

2016 Gugler, Klaus, Haxhimusa, Adhurim. 2016. Cross-Border Technology Differences and Trade Barriers: Evidence from German and French Electricity Markets. (Details)
2010 Eberhartinger, Eva, Göritzer, Andreas, Pummerer, Erich. 2010. Cross-border Intra-group Hybrid Finance and International Taxation. (Details)
2009 Lundquist, Karl-Johan, Trippl, Michaela. 2009. Towards cross-border innovation spaces: A theoretical analysis and empirical comparison of the Öresund region and the Centrope area. SRE-Discussion Paper 2009/05. Vienna University of Economics and Business.. (Details)
2006 Trippl, Michaela. 2006. Cross-border regional innovation systems, SRE Discussion 2006/05, Institute for Regional Development and Environment, Vienna University of Economics and Business Administration.. (Details)

Research report, expert opinion

2016 Pistone, Pasquale. 2016. Ways to tackle cross-border tax obstacles facing individuals within the EU. Luxemburg:European Commission. (Details)
2010 Kostal, Thomas. 2010. The Inter-Relationship between the Structural Fund and the Provision of Services of General Interest and Services of General Economic Interest, and the Potential for Cross-Border Service Delivery. Brüssel: European Parliament. (Details)