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Dive into the research topics where Werner Haslehner is active.

Publication


Featured researches published by Werner Haslehner.


Archive | 2016

Double Taxation Relief, Transfer Pricing Adjustments and State Aid Law

Werner Haslehner

This contribution explores the influence of state aid law on tax measures for the provision of relief from double taxation and the consequences of its application to transfer pricing adjustments. In particular, it analyses the compatibility of measures that prevent merely virtual double taxation and transfer pricing adjustments that might result in “white income”. It also reviews the merits of the Commission’s claim that Member States have to apply the arm’s length standard to transfer pricing adjustments as a matter of State aid law.


Common Market Law Review | 2013

Consistency and fundamental freedoms: The case of direct taxation

Werner Haslehner


Archive | 2008

Taxation of cross-border portfolio dividends in Austria: the Austrian supreme administrative court interprets EC law

Thomas Bieber; Werner Haslehner; Georg Kofler; Clemens Philipp Schindler


Archive | 2018

General Anti-Avoidance Rules in EU Law (EU Report IFA Congress 2018)

Werner Haslehner; Alfredo Garcia Prats; Volker Heydt; Eric Kemmeren; Georg Kofler; Michael Lang; Jürgen Lüdicke; João Nogueira; Pasquale Pistone; Stella Raventos-Calvo; Emmanuel Raingeard de la Blétière; Isabelle Richelle; Alexander Rust; Rupert Shiers; Piergiorgio Valente


Archive | 2018

The Controlled Foreign Company Regime

Werner Haslehner


Archive | 2018

Luxembourg: Taxation of Flight Personnel in Triangular Situations and Article 15(3) of the OECD Model

Werner Haslehner


Archive | 2018

Macht die Bekanntmachung zum Beihilfebegriff Steuerbeihilfen transparenter

Werner Haslehner; Paloma Schwarz


Archive | 2018

EU-US Relations in the Field of Direct Taxes from the EU Perspective: A BEPS-induced Transformation?

Werner Haslehner


Archive | 2018

Taxing where value is created in a post-BEPS (digitalized) world?

Werner Haslehner


Archive | 2018

Investment Fund Taxation - Domestic Law, EU Law, and Double Taxation Treaties

Werner Haslehner

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Alexander Rust

Vienna University of Economics and Business

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Michael Lang

Vienna University of Economics and Business

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Pasquale Pistone

Vienna University of Economics and Business

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