Greil, Stefan, Overesch, Michael, Rohlfing-Bastian, Anna, Schreiber, Ulrich, Sureth-Sloane, Caren (2022): Towards an amended arm´s length principle - Tackling complexity and implementing destination rules in transfer pricing, TRR 266 Working Paper Series No. 89. Available at SSRN: https://ssrn.com/abstract=4166972.
Eberhartinger, Eva, Speitmann, Raffael, Sureth-Sloane, Caren, Wu, Yuchen (2022): How Does Trust Affect Concessionary Behavior in Tax Bargaining?, TAF Working Paper No. 73.
Letmathe, Sebastian, Feng, Yuanhua, Uhde, André (2022): Semiparametric GARCH models with long memory applied to Value at Risk and Expected Shortfall, TAF Working Paper Nr. 72.
As part of the Brown Bag Seminars, Sebastian Hinder gave a presentation on January 17, 2023, on the topic "Media Attention & Tax Violations: (When) Does the Press Care?".
As part of the Brown Bag Seminars, Pia Stoczek gave a presentation on January 10, 2023, on the topic "The effect of corporate quantitative easing on syndicated lending".
As part of the Brown Bag Seminars, Adrian Schipp gave a presentation on December 20th, 2022 on the topic "Autocrats, Democrats and Law Simplification – The Case of Tax Complexity".
TRR 266/TAF Research Seminar
On December 6, 2022, Harald Amberger (WU Vienna) presented the paper "Ownership Transparency and Cross-border Investment" at the TRR 266/TAF Research Seminar.
Harald Amberger is an Assistant Professor at the Business Taxation Group of the Institute for Accounting and Auditing. He holds a PhD in International Business Taxation from WU Vienna where he graduated sub auspiciis praesidentis rei publicae in February 2018.…