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Report of the Academic Activities Report of the Academic Activities 2010/11 Univ.-Prof. Dr. Dr. h.c. Michael Lang Univ.-Prof. Dr. Josef Schuch Univ.-Prof. Dr. Claus Staringer Prof. Dr. Pasquale Pistone Prof. Dr. Alfred Storck Ausgabe 43/2010 Institut für Österreichisches und Internationales Steuerrecht der WU Inhalt Klaus Vogel Lecture 1 Univ.-Prof. Dr. D Univ.-Prof. D r. h.c. Michael Lang ECJ-Pending Cases 1 Ausgabe 44/2011 Univ.-Prof. Dr.r. ClJosef Schuch Zukunft der Steuerberatung 2 Ausgabe 45/2011 Prof. Dr. Pasquale ausP Staringer Univ Prof. Dr. Alfred Storckistone Unternehmenssteuerrecht 2 Univ.-Prof..-Prof. Dr. Dr. Josef Dr Schuch Univ.-Prof. Dr. Claus Staringer LL.M. Alumni Reunion 2 . Prof. Dr. Pasquale Pistone h.c. Mi IFA-Kongress in Rom 2 Prof. Dr. Alfred Storck chael Lang Horizontal Tax Coordination 3 Semesteropening 3 Institut für Österreichisches und Internationales Steuerrecht der WU VAT GST 3 Institut für Österreichisches und Internationales Steuerrecht der WU Europäische Steuerpolitik – Quo Vadis? 4 1 2 1. Klaus Vogel Lecture: Prof. Philip Baker mit Frau Mag. Heidenbauer Inhalt International Busin Inhalt 2. ECJ-Konferenz: Steuerexpert/inn/en aus ganz Europa Neues PhD- Neues Masterstudium 1 DissertationenBest P Studium in EUCOTAX 1 resentationess Taxation Award 1 1 Tax Treaty Case Law Aro Workshop UnternehmenssteuerrechtSteuer und Moral 2 und Habilitation 2 Doctoral Pro PwC-WU-Seminar 2 gram in Business Taxation 2 und the Globe 2 LL.M.-S Konzernfinanzi tudium InternationalDissertation Tax Law 32 Workshop Unterneh Preface Europäisches Doktorand Klaus Vogel Lecture ECJ-Pending Cases erung 2 Wolfgang-Gassner- Antrittsvorlesungen 3 Steuer undDBA-Kurs Mo 3 Tax Treaty Case LaGedächtnisvorlesung 3 Dem Andenken des 2007 verstorbenen Doyens des Internati- Von 11. bis 13.11.2010 diskutierten mehr als 70 Steuerexpert/ mensteuerrecht 3 w Around The Globe 4 ral 3 onalen Steuerrechts und Ehrendoktor der WU ist die jährliche inn/en aus ganz Europa und zum Teil darüber hinaus die der- /inn/en-Seminar 4 1. Klaus Vogel Lecture gewidmet, die diesmal am 15.10.2010 zeit beim EuGH anhängigen Fälle auf dem Gebiet der direkten Dr. 2. Berndt Zinnöcker prä stattfand. Frau Dr. Stürzlinger und Frau Mag. Heidenbauer Steuern. Referent/inn/en waren herausragende Fachleute Verleihung d präsentierten zu Beginn der Veranstaltung das eben erschie- aus den Ländern, aus denen die Fälle kommen. Sie konnten 1. Dipl.-Kfm. Friedrich Rödler begrüßt beim PwC- nene Buch der letztjährigen Masterarbeiten des LL.M.-Studi- auf diese Weise den Hintergrund der nationalen Rechtslage es Best Presentation Awards 2. PwC-WU-Seminar am 16. Mai 1 This report presents the activities of the Institute for ums des International Tax Law zum Thema „The EU’s External beschreiben und den Stand der zu diesen Rechtsfragen in den sentiert im Seminarr 2011 WU-Seminar am 21.3.201 Dimension in Direct Tax Matters“. Ländern geführten Diskussionen wiedergeben. Die anwesen- 2 Die Vorlesung selbst wurde von Prof. Philip Baker aus den Wissenschaftler/innen und wissenschaftlich ausgewiesenen 1 aum des Instituts Großbritannien gehalten, der sich mit Fragen des „Benefi- Praktiker/innen diskutierten heftig darüber, in welche RichNeuestung PhD-Studium 1 cial Ownership“ beschäftigte. Dabei ging er kritisch auf die der EuGH seine Rechtsprechung weiterentwickeln soll. In Rechtsgrundlagen dieses in den letzten Jahren insbesondere den letzten Jahren waren die Steuerpflichtigen nichtin mehr soInternational Austrian and International Tax Law during the academic durch Rechtsprechung in Großbritannien, Kanada und Indien erfolgreich wie dies noch vor 2005 der Fall war. Auffallend ist, Neues Masterstudium: praktisch bedeutsam gewordenen Rechtsinstituts des DBA- dass der Anteil an Vertragsverletzungsverfahren gegenüberBusiness Taxation Rechts ein. Kommentator aus der Praxis war PwC-Experte Vorabentscheidungsverfahren gestiegen ist. Die meisten der 2 Steuern und Die WU hat sich entsch Dr. Collier aus Großbritannien. Frau Maja Vogel freute sich diskutierten EuGH-Fälle kamen diesmal aus Belgien. Möglichkeit zu einer weiteren Spezi anzubieten: Ab Septembe namens der Familie, dass sich die WU nach wie vor so sehr Rechnungslegung en des Bachelorstudiums Wir Nachwuchswissenschaftler/ Gutachter/innen h des Steuerrechts spezialisieren wollen,alausbildung haben nun didar. Absolvent/inn/ dem Andenken ihres Mannes verpflichtet weiß. Prof. Lüdicke tschaftsrecht, die sich auf dem Gebiet Fragen der internationa lossen, ein neues Doktora senschaftliche Ausb Die WU bietet ab September dem Masterstudium Wirtschaftsrecht und de year 2010/2011, which started on October 1, 2010 and lud als Vertreter des Sponsors (PwC Deutschland) zu einem legenheit haben, in Wi unterstützt DIBT und Rechnungslegung“ an, das inhaltl und Rechnungslegung. reichhaltigen Buffet ein. r 2011 werden die begabt aben darin eine „weltweit ei 2011 ein neues Masterstudium „Steue e Wahl zwischen in International Busines wir einigen der sches und Internationales S innen aus aller Welt, di ildungsmöglichkeit“ gese m Masterstudium Steuern Programm ist interdis len Besteuerung interessieren finanzieren könne ich vom Institut für Österreichi tsprogramm mit mehr als 1,25 Mil Betriebswirtschaftliche S teuerrecht sowie von den Abteilungen fürrn nen auf dem Gebiet des en das dreijährige „Doct 15.4.2011 mögli Kollegiat/inn/en auch de und Revision getragen wird.teuerlehre Dies und für Unternehmensre - lichen Steuerlehre und s Taxation“ (DIBT) zu b esten Tax Law WU 43/2010 n. Bewerbungen für nmalige wis- Berufe in der Steuerberatung, der anderer Disziplin ziplinär angelegt und so e sich für es Studium soll insbesondere für die ch. lionen Euro,hen. sodass Der FWF mensberatung und der Finanzverwalt chnung EUCOTAX ended on September 30, 2011. It was a very successful menführen. Deme , die Ge Wirtschaftsprüfung, der Unterneh Steuerrechts, der Betri oral Program n Aufenthalt in Wien Steuerabteilungen der U tut für Österreichischen (zum der Beispiel Finanzwissenschaf Steuerps esuchen. Das - dieses Studium sind bis Best fasst Steuerrecht und Steuerpolitik (wieung zB sowie Tätigkeiten in den Von 06.-15.04.2011 fand die heurige Abteilung für Betriebs ll Forscher/in- nternehmen qualifizieren. Die Ausbildung um- - ntsprechend wird das Program Internationales Steuerrecht, Ausländi (European Universities Coorporati Department für Volks ebswirtschaft- AwardPresentation Tagung der EUCOTAX es und Internationales schaftliche Steuerlehre (wie z Unternehmenssteuerrecht, Professor/inn/en, wissenschaftliche Mitarbe Zur Faculty dieses ten sowie auch ng on Taxes)-Gruppe in Rom statt. ychologie) zusam- sches Steuerrecht), Betriebswirt von 12 führenden Steuerrechtsinstitut senschaftler/innen wirtschaftliche Steuerl Am 18.1.2011 fand da nanzierung und Steuern, sowieB Int Umgründungen, Investition und F Der Fonds zur För wirtschaftslehre gemeinsam tut für Österreichisches Steuerlehre) und Rechnungs - treffen sich einmal jährlich, um iter/innen und Studierende year for our Institute and for the team as a whole. PhD-Studiums gehören die m vom Insti- ernationale Betriebswirtschaftliche en aus Europa und den USA (FWF) hat das Konze Steuerrecht, der Die Studierenden feier Jahresabschlussanalyse und Sonde i- geben, dort die im Rahmen des Program dieser Disziplinen aus der legung (wie zB IFRS, Vertiefung UGB, den Studierenden die Möglichkeit zu ehre und dem cher Lehrveranstaltun s traditionelle Semeste det wird das Programm mit stellten Masterarbeiten zu präs derung der wissenschaf durch den „BDO Be rfragen der Bilanzierung). Abgerun- ms in englischer Sprache er und Internationales Ste nance, Gesellschaftsrecht, Unternehme Veranstaltungen aus Corporate Gover ma war diesmal „Global Finance and Gl pt evaluiert und dessen getragen. entieren und zu diskutieren. Generalthe führenden Wis- Glückliche Preistr ten den erfolgreichen Ab und Finanzwissenschaft. Diese Economic Crisis and the Role of Ta - gen. Die besten Präsentati rclosing am Insti- gesamten Welt. Matthias Reichinger, des Sozial- und Wirtschaftswissenschaftnsrechnung, Finanzwirtschaft- wurde von Prof. Pasquale Pistone und Frauobal M Taxation - Financial and - tlichen Forschung st Presentation Award s Programm stellt für Absolvent/inn/e xation“. Das österreichische Team und Lisette Heinze äger/innen sind diesmal uerrecht statt. Frau Mag. Karin Simader geleitet internationalen schluss zahlrei- lichen Bachelorstudiums die Tagung gaben den Teilnehme ag. Martina Gruber und Jakob Reiter, Carina Sim n . Die Workshops im Rahmen dieser onen wurden l. “ ausgezeichnet. ergebnisse auszutauschen undr/inne/n dabei glei die Gelegenheit, ihre Forschungs Georg Durstberger, in die anderen Rechtsordnunge chzeitig wertvolle Einblicke on, Tobias Geiger n zu gewinnen. - The Institute for Austrian and International Tax Law is to the taxpayer and to all our sponsors and partners Tax Law WU 45/2011 Tax Law WU among the largest academic institutions in the world and feel obliged to them. Thus, we want to take44/2011 doing research on and teaching about tax law. We this opportunity to report to them, to our students are proud to be part of the WU (Vienna University and alumni and to our friends and colleagues in the of Economics and Business). To a large degree, we international scientific community on how we are Staff are financed by the WU as well as by the Austrian spending this money and on the results we have taxpayer. However, to a growing extent, we have achieved. We hope to be able to show that the funds Professors: been getting funds from Austrian and European are being used very efficiently.
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