Savings taxation in a Globalized World
Type Research Project
Funding Bodies
- Christian Doppler Forschungsgesellschaft
Duration July 1, 2013 - July 1, 2018
- Institute for Austrian and International Tax Law IN (Details)
Tags
Press 'enter' for creating the tag- Lang, Michael (Details) Project Head
Publications
Journal article
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) | |
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) |
Chapter in edited volume
2016 | 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) |
Paper presented at an academic conference or symposium
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) |
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) |
Unpublished lecture
2015 | 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) |
Classification
- 5206 Financial law (Details)
Expertise
- International Tax Law