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Equalization Taxes and the EU's 'Digital Services Tax'.

Authors : Kofler, Georg¹ ; Sinnig, Julia²

Source: Intertax, International Tax Review. Feb2019, Vol. 47 Issue 2, p176-200. 25p.

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Qualification of the Digital Services Tax Under Tax Treaties.

Authors : Hohenwarter, Daniela¹ ; Kofler, Georg² ; Mayr, Gunter³

Source: Intertax, International Tax Review. Feb2019, Vol. 47 Issue 2, p140-147. 8p.

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Periodical

Some Reflections on the ‘Saving Clause’.

Authors : Kofler, Georg¹

Source: Intertax, International Tax Review. Aug/Sep2016, Vol. 44 Issue 8/9, p574-589. 16p.

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The "Authorized OECD Approach" and EU Tax Law.

Authors : Kofler, Georg; van Thiel, Servaas

Source: European Taxation. Aug2011, Vol. 51 Issue 8, p327-333. 7p.

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THE CLASH BETWEEN EUROPEAN FREEDOMS AND NATIONAL DIRECT TAX LAW: PUBLIC INTEREST DEFENCES AVAILABLE TO THE MEMBER STATES.

Authors : CORDEWENER, AXEL¹; KOFLER, GEORG^2,3; VAN THIEL, SERVAAS^4,5,6,7

Source: Common Market Law Review. Dec2009, Vol. 46 Issue 6, p1951-2000. 50p.

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Austria's Differential Treatment of Domestic and Foreign Intercompany Dividends Infringes the EU's Free Movement of Capital.

Authors : Kofler, Georg¹ ; Toifl, Gerald²

Source: European Taxation. Jun2005, Vol. 45 Issue 6, p232-242. 11p.

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"Dancing with Mr D": The ECJ's Denial of Most-Favoured-Nation Treatment in the "D" case.

Authors : Kofler, Georg W.¹ ; Schindler, Clemens Philipp²

Source: European Taxation. Dec2005, Vol. 45 Issue 12, p530-540. 11p.

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Free Movement of Capital, Third Country Relationships and National Tax Law: An Emerging Issue before the ECJ.

Authors : Cordewener, Axel¹ ; Kofler, Georg W.² ; Schindler, Clemens Philipp³

Source: European Taxation. Mar2007, Vol. 47 Issue 3, p107-119. 13p.

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Free Movement of Capital and Third Countries: Exploring the Outer Boundaries with Lasertec, A and B and Holböck.

Authors : Cordewener, Axel¹ ; Kofler, Georg W.² ; Schindler, Clemens Philipp³

Source: European Taxation. Aug/Sep2007, Vol. 47 Issue 8/9, p371-376. 6p.

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