BOOKS:
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| • |
The
new Law on the Austrian Electricity Market
(ElWOG 1998),
Vienna 1998 (co-authors
M. Heidinger and R.V. Wolf) |
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ARTICLES IN BOOKS:
|
| • |
Contractual
Relationships in the liberalised electricity
market, in: Kurt P. Nemec (Publ.), Liberalisation
of the Austrian Infrastructure Markets, Vienna 2003, 52 ff |
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| ARTICLES
IN JOURNALS: |
| • |
Once
more: Capital Transfer Tax on outstanding
Share Capital (in German: Nochmals: Gesellschaftsteuer
von ausstehenden Einlagen - Wann unterliegen
ausstehende Einlagen der Gesellschaftsteuer),
SWK 1/2009, S 310 |
| • |
Austria
- Gift Notification Act 2008, Derivatives & Financial
Instruments,
Volume 10, Nr 6, 2008 (an IBFD-Publikation,
NL) |
| • |
Austria
- Tax Treatment of Leasing Agreements, Derivatives & Financial
Instruments,
Volume 9, Nr 4, 2007 (an IBFD-Publikation,
NL) |
| • |
Austria
- Group Taxation Regime: A Landmark Model, Derivatives & Financial
Instruments,
Volume 8, Nr 3, 2006 (an IBFD-Publikation,
NL) |
| • |
Austria
- Tax Treatment and Consequences of Debt
Restructuring and Workouts, Derivatives & Financial
Instruments,
November/December 2005 (an IBFD-publication,
NL) |
| • |
World Tax 2006
- Austria, International Tax Review, 2005
(UK)
|
| • |
Austria
- Implementation of the Interest and Royalty
Directive, Derivatives & Financial
Instruments,
January/February 2005 (an IBFD-publication,
NL) |
| • |
World Tax 2005
- Austria, International Tax Review, 2004
(UK)
|
| • |
Tax
reform impacts companies, the European Lawyer,
October 2004 (UK) |
| • |
The
new Green Electricity Act - federal rule
for green electricity producers , RdU, 2003 (co-author Kornelia Ramsauer) |
| • |
Core
piece of the liberalised electricity market
questioned, Die Presse, February 2003 |
| • |
European Tax Comparisons - Austria, The Tax Journal 2001 (UK) |
| • |
The Austrian Private Foundation, The Tax Journal 2000 (UK) |
| • |
Invalidation
of ordinance on the qualification of income
as lecturer by the Austrian Constitutional
High Court, SWK 25/2000 (S 627) |
| • |
Qualification
of income as lecturer - Austrian Constitutional
High Court commences review procedure
of relevant ordinance, SWK 1/2000 (S 30) |
| • |
Tricked
by references - the obligatory audit
of share capital increases with contributions
in kind, RdW 3/1999, 123 ff |
| • |
Tax
Clearance Confirmation required for the registrati of
capital contributions of a limited partner, RdW 1/1999, 9 ff (co-author Georg Kresbach) |
| • |
Enforced
Comptetion in the gas market - EC-Directive
on the internal market in natural gas, ecolex 10/1998, 807 ff (coauthor M. Heidinger) |
| • |
Tax Aspects of
business evaluation - Specific issues in
the case of inheritance and forced heirship, SWK 35-36/1998 (S 786) |
| • |
New
procedural provisions for appealing agains
customs decrees - Introduction of
senates as the second instance for appeals
as core element, SWK 16/1998 (S 402) |
| • |
Again: The
issuance of free shares to shareholders, SWK 10/1997 (T 43) |