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  Faculty Mobility - Fors...  
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Längere Auslands­auf­ent­halte (mindes­tens 3 bis höchs­tens 12 Monate) für Post Docs: OeNB-WU-In­ter­na­tio­na­li­sie­rungs­preis  (Abde­ckung der mit dem Auslands­auf­ent­halt stehenden Kosten, welche über die Grund­fi­nan­zie­rung hinaus­gehen und von keinem Stipen­dium getragen werden, zB Reise­kosten, Wohn­raum- und Haus­halts­kosten am Aufent­haltsort)
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Long-term stays abroad (3 to 12 months) for post-­doc­toral re­search­ers:  OeNB WU In­ter­na­tion­al­iz­a­tion Grant (in­ten­ded to help cover ex­penses which are not covered by the basic fund­ing ob­tained for a stay abroad and are not in­cluded in any other schol­ar­ship or grant, e.g. travel, lodging, and house­hold ex­penses)
  Anerkennung von Prüfung...  
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Daher gelten in diesem Verfahren so viele Form­vor­schriften, wie zB dass ein Bescheid erst mit seiner Zustel­lung (Abho­lung) erlassen (wirksam) ist und die aner­kannten Prüfungen einge­tragen werden können.
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Please sub­mit your ap­plic­a­tion and the re­quired doc­u­ments to the Study Reg­u­la­tions Of­fice (Study Ser­vice Center, build­ing LC, level +2), either in per­son or by someone you have in­ves­ted with power of at­tor­ney.
  IfU Mission Statement -...  
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Beispiele hierfür sind die adäquate Gestal­tung von opera­tiven und stra­te­gi­schen Perfor­mance Manage­ment Systemen - insbe­son­dere von Kenn­zah­len- und Anreiz­sys­temen - in unter­schied­li­chen Orga­ni­sa­ti­ons­typen (zB Groß- und Fami­li­en­un­ter­nehmen, Nonprofit Orga­ni­sa­tionen), das Treffen von Entschei­dungen über die Unter­neh­mens­grenzen ("Make, Buy or Ally") sowie das Manage­ment von Unter­neh­mens­ko­ope­ra­tionen und die stake­hol­der­ori­en­tierte finanz­wirt­schaft­liche Steue­rung von Unter­nehmen.
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Examples in­clude the devel­op­ment of op­er­at­ive and stra­tegic per­form­ance man­age­ment sys­tems (espe­cially ra­tio and in­cent­ive sys­tems) in vari­ous types of or­gan­iz­a­tion, for example large com­pan­ies, fam­ily busi­nesses or non-­profit or­gan­iz­a­tions; mak­ing man­age­ment de­cisions across com­pany bor­ders make, buy or ally); man­aging cor­por­ate co­oper­a­tions, and the stake­hold­er­-ori­ented fin­an­cial man­age­ment of busi­nesses.
  Institutsgeschichte - I...  
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In der Folge werden in Zusam­men­ar­beit mit Unter­nehmen (zB OMV, Raiff­eisen Inter­na­tional, Mondi, Siemens, TPA) Rese­arch Fellowships ausge­schrieben, die insbe­son­dere Wissen­schaftler/innen aus den CEE-­Staaten Forschungs­auf­ent­halte ermög­l­icht.
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1994: After be­ing elec­ted Pres­id­ent of the Aus­trian In­ter­na­tional Fis­cal As­so­ci­ation (IFA), Wolfang Gassner launches an in­tens­ive col­lab­or­a­tion between the As­so­ci­ation and the In­sti­tute. Un­der his man­age­ment the IFA or­gan­izes the IFA World Con­gress at the "Wiener Hof­burg" in 2004. Former Vice Pres­id­ent Mi­chael Lang suc­ceeds Wolfgang Gassner as Pres­id­ent of the IFA. Josef Schuch and Claus Staringer be­come mem­bers of the Board of Dir­ect­ors. For the next ten years Mi­chael Lang is also a mem­ber of the Per­man­ent Scien­ti­fic Com­mit­tee of the IFA. He is then suc­ceeded by Claus Staringer.
  Die Rolle von Betriebss...  
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Im vorliegenden Projekt wird das bestehende Regelungswerk in der EU für Betriebsstätten vor dem Hintergrund der wichtigsten Prinzipien der Umsatzsteuer (zB Neutralitätsprinzip) sowie anderer rechtlicher Rahmenbedingungen (zB. Niederlassungsfreiheit) umfassend analysiert.
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Due to the lack of an international legal basis, the legal analysis conducted within in this project will largely focus on the harmonization already achieved within the EU via the EU VAT Directive 2006/112/EC. In the VAT area, permanent establishments are primarily used as a consumption proxy and serve – comparable to income tax – as a tool to allocate taxing rights between states. The EU legislator and the ECJ have recently begun to put more focus on the definition and the interpretation of the instrument of a “fixed establishment”. The legal basis and jurisprudence, however, do not seem to build on a consistent concept which may lead to legal uncertainty, double taxation and non-taxation. Within this project, the existing EU VAT system applicable to permanent establishments will be thoroughly analysed in the light of important VAT principles (e.g. neutrality principle) and other legal constraints (e.g. freedom of establishment). Moreover, based on a systematic comparison with other VAT systems (Australia, Switzerland) and the solution proposed by the OECD (“recharge method”), a best practice and a proposal for a future legal basis will be developed.
  Die Rolle von Betriebss...  
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Im vorliegenden Projekt wird das bestehende Regelungswerk in der EU für Betriebsstätten vor dem Hintergrund der wichtigsten Prinzipien der Umsatzsteuer (zB Neutralitätsprinzip) sowie anderer rechtlicher Rahmenbedingungen (zB. Niederlassungsfreiheit) umfassend analysiert.
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Due to the lack of an international legal basis, the legal analysis conducted within in this project will largely focus on the harmonization already achieved within the EU via the EU VAT Directive 2006/112/EC. In the VAT area, permanent establishments are primarily used as a consumption proxy and serve – comparable to income tax – as a tool to allocate taxing rights between states. The EU legislator and the ECJ have recently begun to put more focus on the definition and the interpretation of the instrument of a “fixed establishment”. The legal basis and jurisprudence, however, do not seem to build on a consistent concept which may lead to legal uncertainty, double taxation and non-taxation. Within this project, the existing EU VAT system applicable to permanent establishments will be thoroughly analysed in the light of important VAT principles (e.g. neutrality principle) and other legal constraints (e.g. freedom of establishment). Moreover, based on a systematic comparison with other VAT systems (Australia, Switzerland) and the solution proposed by the OECD (“recharge method”), a best practice and a proposal for a future legal basis will be developed.