WU Institute for Austrian and International Tax Law - Tax Law and Policy Series
The Institute for Austrian and International Tax Law, WU, in Vienna is one of the largest academic institutions in the world carrying out research and teaching in the area of tax law. The research and teaching activities complement and positively influence each other. The Institute for Austrian and International Tax Law thereby ensures top academic quality.
The International Bureau of Fiscal Documentation has joined forces with this prestigious institution, inter alia to make its research results easily accessible to a broader public of scholars and practitioners focusing on tax law or related areas as well as to government representatives in the area of public finance and tax policy.
This series aims at presenting the scientific results of those research projects by the Institute for Austrian and International Tax Law, WU, that particularly focus on international and/or EU tax law. A broad range of selected aspects of comparative and international taxation, both in direct and indirect taxation, is covered. In order to ensure high quality, every book published in this series has been reviewed by academic members of the Board of Trustees or by senior research staff.
Series Editor: Prof. Dr Michael Lang, Head of the Institute for Austrian and International Tax Law of WU (Vienna University of Economics and Business) and Academic Director of both the LLM programme in International Tax Law and of the doctoral programme in International Business Taxation (DIBT) of this university.