Viktoria Wöhrer
Viktoria Wöhrer LL.M. (WU), BSc (WU)- Email:
- viktoria.woehrer@wu.ac.at
Affiliation
CV
-
since
2013
- Research and Teaching Associate at the Institute for Austrian and International Tax Law, WU
Researcher Identifier
-
No researcher identifier found.
Awards and Honors
- 2016
- Wolfgang Gassner-Reisestipendium
- WU Research Award
- 2015
- WU Research Award
- 2014
- Wolfgang Gassner-Reisestipendium
- 2013-2014
- Leistungsstipendium (WU Wien)
- 2011
- Gewinn der EY Tax Challenge
- 2005
- Stipendium der Österreichischen Nationalbank
Classifications
- 5206 Financial law (Details)
- 5218 Constitutional law (Austrian-, European-) (Details)
- 5235 International law (Details)
- 5240 European law (Details)
- 5247 Human rights (also: protection of - ) (Details)
- 5255 Data security and data privacy (Details)
Expertise
- Tax Law
Activities
Publications
Book (monograph)
| 2018 | Wöhrer, Viktoria. 2018. Data Protection and Taxpayers' Rights: Challenges Created by Automatic Exchange of Information. Amsterdam: IBFD. | (Details) |
Journal article
| 2020 | Spies, Karoline, Wöhrer, Viktoria. 2020. Zweifelsfragen zum Kennzeichen für Verluste in § 6 Z 4 EU-Meldepflichtgesetz. SWI - Steuer und Wirtschaft International. 292 | (Details) | |
| 2019 | Wöhrer, Viktoria. 2019. Ein Umsatzeinbruch schließt die Vergleichbarkeit des Betriebsumfangs nicht aus. SteuerExpress. 15.2.2019 | (Details) | |
| 2018 | Orzechowski, David, Wöhrer, Viktoria. 2018. Developments in International Taxation - developing countries'perspective. Tax Notes International. 817 | (Details) | |
| 2017 | Wöhrer, Viktoria. 2017. Berlioz versus Sabou: Grundrechtsschutz im Amtshilfeverfahren . SWI - Steuer und Wirtschaft International 27 (8), 402-413. | (Details) | |
| Wöhrer, Viktoria. 2017. Ist öffentliches Country-by-Country-Reporting mit den EU-Grundrechten vereinbar? TPI - Transfer Pricing International 1 (1), 22-28. | (Details) | ||
| Wöhrer, Viktoria. 2017. Öffentliches Country-by-Country Reporting: Stand der Entwicklungen. TPI - Transfer Pricing International 1 (4), 184-188. | (Details) | ||
| Wöhrer, Viktoria. 2017. Öffentliches Country-by-Country-Reporting verfassungswidrig . SWI - Steuer und Wirtschaft International 27 (1), 25-35. | (Details) | ||
| Binder, Anna, Dziurdz, Kasper, Koch, Petra, Kollmann, Jasmin, Langer, Andreas, Oberbauer, Nadine, Orlet, Patrick, Turcan, Laura, Turic, Draga, Wöhrer, Viktoria, Zirngast, Sabine. 2017. Tagungsbericht zum IFA-Kongress 2016 in Madrid. Österreichische Steuerzeitung (ÖStZ) (1), 20-26. | (Details) | ||
| Auer, Desiree, Damberger, Robin, Hörtenhuber, Benedikt, Mayer, Matthias, Miladinovic, Alexandra, Navisotschnigg, Florian, Rampitsch, Sofia, Siller, Selina, Spies, Karoline, Wakounig, Svetlana, Wöhrer, Viktoria, Zolles, Stephanie. 2017. Tagungsbericht zum IFA-Kongress 2017 in Rio de Janeiro. Österreichische Steuerzeitung (ÖStZ), 659-665. | (Details) | ||
| 2016 | Langer, Andreas, Wöhrer, Viktoria. 2016. Neues Verrechnungspreisdokumentationsgesetz in Österreich. Finanzjournal 2016 (3), 211-219. | (Details) | |
| Binder, Anna, Wöhrer, Viktoria. 2016. SWI-Jahrestagung: Grenzübergreifende Produktionsbetriebsstätte. SWI - Steuer und Wirtschaft International 26 (8), 403-408. | (Details) | ||
| Binder, Anna, Turcan, Laura, Wöhrer, Viktoria. 2016. The United Nation's Recent Work in International Taxation. Tax Notes International 81 (7): S. 609-615. | (Details) | ||
| 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) | |
| Spies, Karoline and Zeiler, Alexander and Huisman, Eline and Seiler, Markus and Binder, Anna and Kollmann, Jasmin and Marchgraber, Christoph and Dziurdz, Kasper and Kerschner, Ina and Wöhrer, Viktoria and Pinetz, Erik and Schaffer, Erich. 2015. Tagungsbericht zum IFA-Kongress 2014 in Mumbai (Teil 1). Österreichische Steuerzeitung (ÖStZ; Reviewed Section) (11), 332-337. | (Details) | ||
| Binder, Anna and Dziurdz, Kasper and Huisman, Eline and Kerschner, Ina and Kollmann, Jasmin and Marchgraber, Christoph and Pinetz, Erik and Schaffer, Erich and Seiler, Markus and Spies, Karoline and Turcan, Laura and Wöhrer, Viktoria and Zeiler, Alexander. 2015. Tagungsbericht zum IFA-Kongress 2014 in Mumbai (Teil 2). Österreichische Steuerzeitung (ÖStZ; Reviewed Section) (13), 395-400. | (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) | |
| Wöhrer, Viktoria, Zeiler, Alexander. 2014. Vorschlag für eine Reform des Amtshilfedurchführungsgesetzes. SWI 24 (3): 118-126. | (Details) |
Chapter in edited volume
| 2020 | Spies, Karoline, Wöhrer, Viktoria. 2020. Verfahrensrecht und Amtshilfe. In: Hinzurechnungsbesteuerung und Methodenwechsel. Kommentar zu § 10a KStG, Hrsg. Bergmann/Gläser/Pinetz/Stanek, 361-386. Wien: LexisNexis. | (Details) | |
| 2017 | Petruzzi, Raffaele, Wöhrer, Viktoria. 2017. Business Profits, Permanent Establishments and Associated Enterprises . In: The UN Model Convention and its Relevance for the Global Tax Treaty Network, Hrsg. Lang/Pistone/Rust/Schuch/Staringer , 25-70. Amsterdam: IBFD. | (Details) | |
| 2016 | Rust, Alexander and Wöhrer, Viktoria. 2016. Anti-Abuse Clause for Permanent Establishments situated in third countries. In: Base Erosion And Profit Shifting (BEPS): The Proposals To Revise The OECD Model Convention, Hrsg. Lang/Pistone/Rust/Schuch/Staringer, S. 107-131. Wien: Linde. | (Details) | |
| 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) | ||
| Wöhrer, Viktoria. 2016. National Report Austria. In: GAARs - A Key Element of Tax Systems in the Post-BEPS World, Hrsg. Lang/Owens/Pistone/Rust/Schuch/Staringer, S. 65-82. Amsterdam: IBFD. | (Details) | ||
| Wöhrer, Viktoria. 2016. Niedrigbesteuerung und Verwertung von Auslandsverlusten. In: Niedrigbesteuerung im Unternehmenssteuerrecht, Hrsg. Lang/Marchgraber/Rust/Schuch/Staringer, 171-197. Wien: Linde. | (Details) | ||
| 2014 | Wöhrer, Viktoria. 2014. Fremdfinanzierter Beteiligungserwerb im Konzern. In: Praxisfälle Steuerrecht, Hrsg. Kasper Dziurdź, 95-110. Wien: Linde Verlag. | (Details) |
Contribution in legal commentary
| 2020 | Spies, Karoline, Wöhrer, Viktoria. 2020. § 10 EU-MPfG: Meldung mehrerer Intermediäre. In EU-Meldepflichtgesetz – Kommentar. Hrsg. Bergmann/Pinetz/Spies, 493-512. Wien: Verlag Österreich. | (Details) | |
| Spies, Karoline, Wöhrer, Viktoria. 2020. § 6 Z 4-Z 6 EU-MPfG: Verluste und Vermögensverschiebungen. In EU-Meldepflichtgesetz – Kommentar. Hrsg. Bergmann/Pinetz/Spies, 322-404. Wien: Verlag Österreich. | (Details) | ||
| Spies, Karoline, Wöhrer, Viktoria. 2020. § 9 EU-MPfG: Meldepflicht in mehreren Mitgliedstaaten. In EU-Meldepflichtgesetz – Kommentar. Hrsg. Bergmann/Pinetz/Spies, 472-492. Wien: Verlag Österreich. | (Details) |
Case note
| 2017 | Wöhrer, Viktoria, Pinetz, Erik. 2017. VfGH 15.3.2017, E 134/2016. Ecolex. (7): 713-715. | (Details) | |
| Pinetz, Erik, Wöhrer, Viktoria. 2017. VfGH: Umfassende Amtshilfe als Voraussetzung für ausländische Gruppenmitglieder verfassungskonform, Entscheidungsbesprechung VfGH 15.3.2017, E 134/2016. Ecolex. 713-715. | (Details) | ||
| 2016 | Wöhrer, Viktoria. 2016. BFG 7. 12. 2015, RV/7101973. Ecolex. (7): 632-633. | (Details) | |
| 2014 | Wöhrer, Viktoria. 2014. VwGH 27. 2. 2014, 2011/15/0199. Ecolex. 10: 907-909. | (Details) | |
| 2013 | Wöhrer, Viktoria. 2013. UFS Wien 5. 6. 2013, RV/1936-W/10. Ecolex. 12: 1112-1113. | (Details) |
Edited book (editorship)
| 2019 | Binder, Anna, Wöhrer, Viktoria, Hrsg. 2019. Special Features of the UN Model Convention. 1. Wien: Linde. | (Details) |
Paper presented at an academic conference or symposium
| 2017 | Wöhrer, Viktoria. 2017. Development at EU-Level. Tax Transparency: Preparatory Seminar for the EATLP Congress 2018, Marmara University Istanbul , Türkei, 06.04. | (Details) | |
| Wöhrer, Viktoria. 2017. Legal Restrictions on Tax Transparency – EU Law. Tax Transparency: Preparatory Seminar for the EATLP Congress 2018, Marmara University, Istanbul, Türkei, 06.04. | (Details) | ||
| Wöhrer, Viktoria, Lara Yaffar, Armando, Bhatia, Monica, Kadet, Alexandra, Matthews, Mark, Oberson, Xavier. 2017. Seminar B: Automatic Exchange of Information: a New Standard? IFA 71st Annual Congress , Rio, Brasilien, 28.08. | (Details) | ||
| Wöhrer, Viktoria. 2017. Seminar B: Automatic Exchange of Information: a New Standard? IFA 71st Annual Congress , Rio, Brasilien, 28.08. | (Details) | ||
| 2016 | Schoueri, Pedro, Wöhrer, Viktoria. 2016. Infrastructure projects on the New Silk Road under selected DTTs. 2nd Fiscal and Tax Law Forum & 3rd Forum on International Frontiers in International Tax Law, Xiamen, China, 16.07. | (Details) | |
| Petruzzi, Raffaele and Wöhrer, Viktoria. 2016. UN Model: Business Profits, Permanent Establishments and Associated Enterprises . 23rd Viennese Symposium on International Tax Law, WU Wien, Österreich, 17.06. | (Details) | ||
| 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) | ||
| Rust, Alexander and Wöhrer, Viktoria. 2015. Anti-Abuse Clause for Permanent Establishments Situated in Third Countries. 22nd Viennese Symposium on International Tax Law, Wien, Österreich, 16.06. | (Details) | ||
| 2014 | Wöhrer, Viktoria. 2014. Niedrigbesteuerung und Verwertung von Auslandsverlusten. Wiener Symposium zum Unternehmenssteuerrecht, WU Wien, Österreich, 22.01.. | (Details) | |
| Wöhrer, Viktoria. 2014. Legal consequences of applying GAARs. Rust Conference 2014: General Anti-Avoidance Rules (GAARs) - A Key Element of Tax Systems in the Post-BEPS Tax World?, Rust, Österreich, 04.07.. | (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) |
Miscellaneous
| 2015 | Binder, Anna, Wöhrer, Viktoria. 2015. SWI-Jahrestagung: Erforderliche Unterlagen zur Beurteilung von Verrechnungspreisen. SWI 25 (8): 396-399. | (Details) | |
| Binder, Anna, Wöhrer, Viktoria. 2015. Symposion "Das Verfahren vor dem Verwaltungsgerichtshof in Steuersachen" - Tagungsbericht. Zeitschrift für Verwaltung 70-74. | (Details) | ||
| 2014 | Binder, Anna, Wöhrer, Viktoria. 2014. SWI-Jahrestagung: Privilegierung von Freiberuflern im DBA Liechtenstein verfassungsrechtlich problematisch. SWI 10-14. | (Details) | |
| Marchgraber, Christoph, Pamperl, Elisabeth, Wöhrer, Viktoria. 2014. Case Studies on Business Profits. Bulletin for International Taxation 68 (3): 154-160. | (Details) |
Unpublished lecture
| 2017 | Wöhrer, Viktoria. 2017. Exchange of Information in the European Union. CEE Summer School 2017, WU Wien, 13.07. | (Details) | |
| Wöhrer, Viktoria. 2017. Legal protection of taxpayers' rights in the area of exchange of information - Will European data protection legislation play a significant role? Workshop at SMU - TA Centre for Excellence in Taxation, Singapore, 15.03. | (Details) | ||
| Wöhrer, Viktoria. 2017. What is the cost of transparency? Does it outweigh the benefits obtained from greater transparency? Workshop at SMU - TA Centre for Excellence in Taxation, Singapore, 20.01. | (Details) | ||
| 2016 | Schoueri, Pedro, Wöhrer, Viktoria. 2016. Exchange of Information. Xiamen University Tax Summer School, Xiamen (China), 22.07. | (Details) | |
| Orzechowski, David, Wöhrer, Viktoria. 2016. Taxation of Employment Income. Xiamen University Tax Summer School, Xiamen (China), 21.07. | (Details) | ||
| Wöhrer, Viktoria. 2016. Business Profits and Permanent Establishments – Recent Developments. Xiamen University Tax Summer School, Xiamen (China), 20.07. | (Details) | ||
| Spies, Karoline, Wöhrer, Viktoria. 2016. Transfer Pricing. Xiamen University Tax Summer School, Xiamen (China), 20.07. | (Details) | ||
| Wöhrer, Viktoria. 2016. Business Profits and Permanent Establishments – Basic Principles. Xiamen University Tax Summer School, Xiamen (China), 19.07. | (Details) | ||
| Oberbauer, Nadine, Wöhrer, Viktoria. 2016. Directives on Mutual Assistance in Assessment and Recovery of Tax Claims. CEE Summer School, WU Wien, 14.07. | (Details) | ||
| Wöhrer, Viktoria, Wenzl, Michael. 2016. Airline employees, public service; pensions; severance payments. The Practice of Double Tax Treaties in Case Studies, Akademie der Wirtschaftstreuhänder, 20.01. | (Details) | ||
| 2015 | Wöhrer, Viktoria. 2015. Article 5 (Permanent establishment): the meaning of “connected projects”. UN Tax Committee Meeting, Geneva, 19.10. | (Details) | |
| 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) | ||
| Wenzl, Michael, Wöhrer, Viktoria. 2015. Capital gains and tax treaties. Income from dependent work; frontier workers; 183-days rule; public service; pensions; severance payments . APF Africa Tax Treaty Course, WU Wien, 06.10. | (Details) | ||
| Wenzl, Michael, Wöhrer, Viktoria. 2015. Airline employees, public service; pensions; severance payments. The Practice of Double Tax Treaties in Case Studies, Akademie der Wirtschaftstreuhänder, 14.01. | (Details) | ||
| 2014 | Pamperl, Elisabeth, Wöhrer, Viktoria. 2014. Recent case law on employment income, artistes and sportsmen. Tax Treaty Course - EURASIA, WU Wien, 25.06. | (Details) | |
| Pamperl, Elisabeth, Wöhrer, Viktoria. 2014. Employees. Tax Treaty Training, WU Wien, 21.05. | (Details) |
Projects
- No projects found.