Michael Lang

Vienna University of Economics and Business

Welthandelsplatz 1

Vienna, 1020

Austria

SCHOLARLY PAPERS

22

DOWNLOADS
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Top 21,215

in Total Papers Downloads

2,862

SSRN CITATIONS
Rank 45,547

SSRN RANKINGS

Top 45,547

in Total Papers Citations

6

CROSSREF CITATIONS

9

Scholarly Papers (22)

1.

The Role of Tax Treaties in Facilitating Development and Protecting the Tax Base

WU International Taxation Research Paper Series No. 2014 - 03
Number of pages: 203 Posted: 22 Feb 2014
Michael Lang and Jeffrey P. Owens
Vienna University of Economics and Business and Institute for Austrian and International Tax Law
Downloads 1,156 (22,114)
Citation 8

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2.

BEPS Action 6: Introducing an Antiabuse Rule in Tax Treaties

WU International Taxation Research Paper Series No. 2014 - 09, Tax Notes International, Vol. 74, No. 7, 2014
Number of pages: 12 Posted: 29 Sep 2014
Michael Lang
Vienna University of Economics and Business
Downloads 714 (43,555)
Citation 5

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3.

The Principle of Territoriality and its Implementation In the Proposal for a Council Directive On A Common Consolidated Corporate Tax Base (CCCTB)

WU International Taxation Research Paper Series No. 2012-09
Number of pages: 39 Posted: 12 Feb 2013
Michael Lang
Vienna University of Economics and Business
Downloads 325 (113,487)

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4.

Limitation of Temporal Effects of CJEU Judgments - Mission Impossible for Governments of EU Member States

WU International Taxation Research Paper Series No. 2013 - 06, This paper was published in: P. Popelier, S. Verstraelen, D. Vanheule and B. Vanlerberghe (eds.), The Effects of Judical Decisions in Time, Ius Commune Europaeum series Volume 120, Intersentia, Antwerp – Cambridge, 2014
Number of pages: 25 Posted: 02 Dec 2013
Michael Lang
Vienna University of Economics and Business
Downloads 259 (144,025)

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5.

What Drives the Demand of Monetary Financial Institutions for Domestic Government Bonds?: Empirical Evidence on the Impact of Basel II and Basel III

ZEW - Centre for European Economic Research Discussion Paper No. 14-123
Number of pages: 36 Posted: 10 Feb 2015
Michael Lang and Michael Schröder
Vienna University of Economics and Business and ZEW – Leibniz Centre for European Economic Research - International Finance and Financial Management
Downloads 51 (459,974)
Citation 1

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Monetary Financial Institutions; Financial sector regulation; Sovereign bond holdings; Investment incentives

6.

OS ECJ-TF 1/2020 on the General Court Decisions of 24 September 2019 in The Netherlands v. Commission (Starbucks) (Joined Cases C-760/15 and T-636/16) and Luxembourg v. Commission (Fiat Finance and Trade) (Joined Cases T-755/15 and T-759/15), on State Aid Granted by Transfer Pricing Rulings

European Taxation, vol. 60, n. 5 (2020)
Number of pages: 14 Posted: 20 Aug 2020 Last Revised: 17 Oct 2020
International Bureau of Fiscal Documentation, Universitat de València, Universite du Luxembourg, Independent, Tilburg University, Vienna University of Economics and Business - Institute for Austrian and International Tax Law, Vienna University of Economics and Business, PriceWaterhouseCoopers LLP - PricewaterhouseCoopers GmbH, Vienna University of Economics and Business, Independent, affiliation not provided to SSRN, Independent, Independent and Independent
Downloads 35 (531,135)
Citation 2

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Taxation, Tax law, European taxation

7.

OS ECJ-TF 2/2019 on the ECJ Decisions of 26 February 2019 in N Luxembourg I et al. (Joined Cases C-115/16, C-118/16, C-119/16 and C-299/16) and T Danmark et al. (Joined Cases C-116/16 and C-117/17), Concerning the 'Beneficial Ownership' Requirement and the Anti-Abuse Principle in the Company Tax Directives

European Taxation, vol. 59, n. 10 (2019)
Number of pages: 23 Posted: 20 Aug 2020 Last Revised: 17 Oct 2020
International Bureau of Fiscal Documentation, Universitat de València, Universite du Luxembourg, Independent, Tilburg University, Vienna University of Economics and Business - Institute for Austrian and International Tax Law, Vienna University of Economics and Business, PriceWaterhouseCoopers LLP - PricewaterhouseCoopers GmbH, Vienna University of Economics and Business, Independent, affiliation not provided to SSRN, Independent, Independent and Independent
Downloads 35 (531,135)

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Taxation, Tax law, European taxation

8.

Opinion Statement ECJ-TF 3/2019 on the CJEU Decision of 22 November 2018 in Case C-575/17, Sofina, on Withholding Taxes, Losses and Territoriality

European Taxation, vol. 60, n. 2/3 (2020)
Number of pages: 10 Posted: 20 Aug 2020 Last Revised: 17 Oct 2020
International Bureau of Fiscal Documentation, Universitat de València, Universite du Luxembourg, Independent, Tilburg University, Vienna University of Economics and Business - Institute for Austrian and International Tax Law, Vienna University of Economics and Business, PriceWaterhouseCoopers LLP - PricewaterhouseCoopers GmbH, Vienna University of Economics and Business, Independent, affiliation not provided to SSRN, Independent, Independent and Independent
Downloads 31 (552,128)

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Taxation, Tax law, European taxation

9.

Opinion Statement ECJ-TF 4/2019 on the CJEU Decision of February 26, 2019, in Case C-135/17, X-GmbH, Concerning the Application of the German CFC Legislation in Relation to Third Countries

European Taxation, vol. 60, n. 4 (2020)
Number of pages: 9 Posted: 20 Aug 2020 Last Revised: 17 Oct 2020
International Bureau of Fiscal Documentation, Universitat de València, Universite du Luxembourg, Independent, Tilburg University, Vienna University of Economics and Business - Institute for Austrian and International Tax Law, Vienna University of Economics and Business, PriceWaterhouseCoopers LLP - PricewaterhouseCoopers GmbH, Vienna University of Economics and Business, Independent, affiliation not provided to SSRN, Independent, Independent and Independent
Downloads 30 (557,743)

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Taxation, Tax law, European taxation

10.

OS ECJ-TF 1/2019 on the ECJ Decision of 31 May 2018 in Hornbach-Baumarkt (Case C-382/16) Concerning the Application of Transfer Pricing Rules to Transactions between Resident and Non-Resident Associated Enterprises

European Taxation, vol. 59, n. 9 (2019)
Number of pages: 11 Posted: 20 Aug 2020 Last Revised: 17 Oct 2020
International Bureau of Fiscal Documentation, Universitat de València, Universite du Luxembourg, Independent, Tilburg University, Vienna University of Economics and Business - Institute for Austrian and International Tax Law, Vienna University of Economics and Business, PriceWaterhouseCoopers LLP - PricewaterhouseCoopers GmbH, Vienna University of Economics and Business, affiliation not provided to SSRN, Independent, Independent, Independent and Independent
Downloads 24 (594,623)

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Taxation, Tax law, European taxation

11.

OS ECJ-TF 3/2017 on the Decision of the Court of Justice of the European Union of 16 May 2017 in Berlioz Investment Fund SA (Case C-682/15), Concerning the Right to Judicial Review Under Article 47 of the EU Charter of Fundamental Rights in Cases of Cross-Border Mutual Assistance in Tax Matters

European Taxation, vol. 58, n. 2/3 (2018)
Number of pages: 6 Posted: 20 Aug 2020 Last Revised: 17 Oct 2020
International Bureau of Fiscal Documentation, Universitat de València, Universite du Luxembourg, Independent, Tilburg University, Vienna University of Economics and Business - Institute for Austrian and International Tax Law, Vienna University of Economics and Business, PriceWaterhouseCoopers LLP - PricewaterhouseCoopers GmbH, Vienna University of Economics and Business, affiliation not provided to SSRN, Independent, Independent, Independent and Independent
Downloads 23 (601,203)

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Taxation, Tax law, European taxation

12.

OS ECJ-TF 1/2018 on the Compatibility of Limitation-on-Benefits Clauses with the EU Fundamental Freedoms

European Taxation, vol. 58, n. 9 (2018)
Number of pages: 11 Posted: 20 Aug 2020 Last Revised: 17 Oct 2020
International Bureau of Fiscal Documentation, Universitat de València, Universite du Luxembourg, Independent, Tilburg University, Vienna University of Economics and Business - Institute for Austrian and International Tax Law, Vienna University of Economics and Business, PriceWaterhouseCoopers LLP - PricewaterhouseCoopers GmbH, Vienna University of Economics and Business, affiliation not provided to SSRN, Independent, Independent, Independent and Independent
Downloads 21 (614,675)

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Taxation, Tax law, European taxation

13.

OS ECJ-TF 2/2015 on the Decision of the European Court of Justice in European Commission V. United Kingdom ('Final Losses') (Case C-172/13), Concerning the 'Marks & Spencer Exception'

European Taxation, vol. 56, n. 2/3 (2016)
Number of pages: 11 Posted: 20 Aug 2020 Last Revised: 17 Oct 2020
International Bureau of Fiscal Documentation, Universitat de València, Independent, Tilburg University, Vienna University of Economics and Business - Institute for Austrian and International Tax Law, Vienna University of Economics and Business, Vienna University of Economics and Business, affiliation not provided to SSRN, Independent and affiliation not provided to SSRN
Downloads 19 (628,316)

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Taxation, Tax law, European taxation

14.

OS ECJ-TF 3/2015 on the Decision of the European Court of Justice in C.G. Sopora (Case C-512/13), on 'Horizontal Discrimination'

European Taxation, vol. 56, n. 2/3 (2016)
Number of pages: 9 Posted: 20 Aug 2020 Last Revised: 28 Oct 2020
International Bureau of Fiscal Documentation, Universitat de València, Independent, Tilburg University, Vienna University of Economics and Business - Institute for Austrian and International Tax Law, Vienna University of Economics and Business, Vienna University of Economics and Business, affiliation not provided to SSRN, Independent and affiliation not provided to SSRN
Downloads 18 (635,357)

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Taxation, Tax law, European taxation

15.

OS ECJ-TF 2/2020 on the CJEU Decision of 3 March 2020 in Case C-75/18, Vodafone Magyarország Mobil Távközlési Zrt., on Progressive Turnover Taxes

European Taxation, 2020
Number of pages: 20 Posted: 30 Dec 2020
International Bureau of Fiscal Documentation, Universitat de València, Universite du Luxembourg, Independent, Tilburg University, Vienna University of Economics and Business - Institute for Austrian and International Tax Law, Vienna University of Economics and Business, Vienna University of Economics and Business, affiliation not provided to SSRN, Independent, Independent, Independent and Independent
Downloads 17 (642,271)

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Taxation, Tax law, European taxation

16.

OS ECJ-TF 4/2017 on the Decision of the Court of Justice of the European Union of 9 February 2017 in X (Case C-283/15) ('Pro-Rata Personal Deductions'), Concerning Personal and Family Tax Benefits in Multi-State Situations

European Taxation, vol. 58, n. 4 (2018)
Number of pages: 12 Posted: 20 Aug 2020 Last Revised: 17 Oct 2020
International Bureau of Fiscal Documentation, Universitat de València, Universite du Luxembourg, Independent, Tilburg University, Vienna University of Economics and Business - Institute for Austrian and International Tax Law, Vienna University of Economics and Business, PriceWaterhouseCoopers LLP - PricewaterhouseCoopers GmbH, Vienna University of Economics and Business, affiliation not provided to SSRN, Independent, Independent, Independent and Independent
Downloads 16 (649,381)

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Taxation, Tax law, European taxation

17.

OS ECJ-TF 2/2017 on the ECJ Decision of 21 December 2016 in World Duty Free Group and Others (Joined Cases C-20/15 P and C-21/15 P), Concerning the Requirements of Selective Aid in the Sense of Article 107 of the TFEU

European Taxation, vol. 57, n. 8 (2017)
Number of pages: 7 Posted: 20 Aug 2020 Last Revised: 17 Oct 2020
International Bureau of Fiscal Documentation, Universitat de València, Universite du Luxembourg, Independent, Tilburg University, Vienna University of Economics and Business - Institute for Austrian and International Tax Law, Vienna University of Economics and Business, PriceWaterhouseCoopers LLP - PricewaterhouseCoopers GmbH, Vienna University of Economics and Business, affiliation not provided to SSRN, Independent, Independent, Independent and Independent
Downloads 16 (649,381)

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Taxation, Tax law, European taxation

18.

Opinion Statement ECJ-TF 1/2016 on the Judgment of 17 September 2015 of the Court of Justice of the EU in the Combined Cases C-10/14, Miljoen, C-14/14, X, and C-17/14, Société Générale, on the Dutch Dividend With-holding Tax

European Taxation, vol. 56, n. 6 (2016)
Number of pages: 11 Posted: 21 Aug 2020 Last Revised: 17 Oct 2020
International Bureau of Fiscal Documentation, Universitat de València, Universite du Luxembourg, Independent, Tilburg University, Vienna University of Economics and Business - Institute for Austrian and International Tax Law, Vienna University of Economics and Business, Vienna University of Economics and Business, affiliation not provided to SSRN, Independent, Independent and Independent
Downloads 15 (656,698)

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Taxation, Tax law, European taxation

19.

OS ECJ-TF 2/2016 on the Decision of the Court of Justice of the European Union of 13 July 2016 in Brisal and KBC Finance Ireland (Case C-18/15), on the Admissibility of Gross Withholding Tax of Interest

European Taxation, vol. 57, n. 1 (2017)
Number of pages: 9 Posted: 20 Aug 2020 Last Revised: 17 Oct 2020
International Bureau of Fiscal Documentation, Universitat de València, Universite du Luxembourg, Independent, Tilburg University, Vienna University of Economics and Business - Institute for Austrian and International Tax Law, Vienna University of Economics and Business, Vienna University of Economics and Business, affiliation not provided to SSRN, Independent, Independent, Independent and Independent
Downloads 15 (656,698)

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Taxation, Tax law, European taxation

20.

OS ECJ-TF 4/2015 on the Decision of the European Court of Justice in Groupe Steria SCA (Case C-386/14), on the French 'Intégration Fiscale'

European Taxation, vol. 56, n. 5 (2016)
Number of pages: 5 Posted: 20 Aug 2020 Last Revised: 17 Oct 2020
International Bureau of Fiscal Documentation, Universitat de València, Universite du Luxembourg, Independent, Tilburg University, Vienna University of Economics and Business - Institute for Austrian and International Tax Law, Vienna University of Economics and Business, Vienna University of Economics and Business, affiliation not provided to SSRN, Independent and Independent
Downloads 15 (656,698)

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Taxation, Tax law, European taxation

21.

OS ECJ-TF 1/2015 of the CFE on the Decisions of the European Court of Justice in Commission v. Spain (Case C-127/12) and Commission v. Germany (Case C-211/13) Concerning Inheritance Taxation

European Taxation, vol. 56, n. 1 (2016)
Number of pages: 6 Posted: 20 Aug 2020 Last Revised: 17 Oct 2020
International Bureau of Fiscal Documentation, Universitat de València, Independent, Tilburg University, Vienna University of Economics and Business - Institute for Austrian and International Tax Law, Vienna University of Economics and Business, Vienna University of Economics and Business, affiliation not provided to SSRN, Independent and affiliation not provided to SSRN
Downloads 14 (663,994)

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Taxation, Tax law, European taxation

22.

OS ECJ-TF 1/2017 on the Decision of the Court of Justice of the European Union in SECIL (Case C-464/14) Concerning the Free Movement of Capital and Third Countries

European Taxation, vol. 57, n. 4 (2017)
Number of pages: 16 Posted: 20 Aug 2020 Last Revised: 17 Oct 2020
International Bureau of Fiscal Documentation, Universitat de València, Universite du Luxembourg, Independent, Tilburg University, Vienna University of Economics and Business - Institute for Austrian and International Tax Law, Vienna University of Economics and Business, Vienna University of Economics and Business, Independent, Independent, Independent, Independent and affiliation not provided to SSRN
Downloads 13 (671,531)

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Taxation, Tax law, European taxation