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Technological developments induced major reforms in the regulatory international and domestic tax landscapes as well as in the developments in the use of technology by tax administrations and taxpayers. New technology, especially the innovations in virtual asset-light cross-border business organizations, data analytics, service and process automation, on one hand, disrupted the well-established legal tax principles and rules and, on the other, stimulated informed data-driven and structured solutions in tax compliance. Technological advances affected nearly every area and each aspect of taxation: Direct tax regulations, indirect tax law, and tax procedures including tax compliance, and tax control functions. International organizations such as the Organization for Economic Co-operation and Development (OECD), the United Nations (UN), and the European Commission as a supranational organization fostered critical legislative reforms and proposals among which are the OECD Two-Pillar Solution to Address the Tax Challenges Arising from Digitalisation of the Economy, Article 12B of the UN Model Tax Convention to tax automated digital services, new rules for tracing transfers of crypto-assets in the EU, as well as the EU´s VAT e-commerce package and "VAT in the Digital Age" package. While these proposals aim to address a wide range of the benefits and challenges of Economy 4.0, certain questions arise concerning the consistency of the legislative developments with their initial objectives, the appropriateness of the legal form for the economic substance of the regulated relations for the effectiveness of the regulations as well as their coherence. This volume contains a collection of scientific chapters on the general topic "Tax and Technology" that were successfully completed by the 2022/2023 LL.M. graduates of the Institute for Austrian and International Tax Law, WU. The volume is divided into three parts that contain the contributions dealing with the impact of the technology on international tax law, indirect tax law, and procedural law. Each chapter provides an in-depth analysis of a unique research question aiming to innovatively contribute to the current debate and develop a practical approach for implementing the findings.

Droit fiscal (droit international). --- Double imposition --- Technique et droit. --- Double taxation. --- Double taxation --- Technology and law. --- Traités. --- Treaties. --- Organisation for Economic Co-operation and Development. --- Organisation de coopération et de développement économiques.

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Organisation de coopération et de développement économiques. --- 334.13 --- Economie van de opvoeding. --- OESO. --- Organisation de coopération et de développement économiques. --- 371 --- AA / International- internationaal --- 476 --- 470 --- Openbaar onderwijs: algemeenheden. --- Geschiedenis van opvoeding en onderwijs --- biografieën. --- Éducation --- Statistiques. --- Histoire. --- Politique gouvernementale --- Planification --- Economie van de opvoeding --- OESO --- Openbaar onderwijs: algemeenheden

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International economic relations --- Relations économiques internationales --- Organisation for Economic Co-operation and Development --- Organisation de coopération et de développement économiques --- 800 Collectie Vlaams Vredesinstituut --- 339.92 OECD --- 820 Internationale Betrekkingen --- 822 Internationale organisaties --- 822.3 Internationale economische organisaties --- 830 Economie --- 334.13 --- AA / International- internationaal --- OESO. --- Relations économiques internationales --- Organisation de coopération et de développement économiques --- Organisation for Economic Co-operation and Development. --- OESO

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The principle of non-discrimination plays a vital role in international and European tax law. This dissertation analyses the interpretation given to that principle in tax treaty practice and in the direct tax case law of the Court of Justice of the European Union (ECJ) on the fundamental freedoms. The objective of this analysis is twofold: to give a clear and thorough overview of both standards and to determine whether they share a common, underlying principle of non-discrimination. In order to achieve these objectives, a comprehensive selection of case law is discussed from the perspective of the two constitutive elements of discrimination, comparability and the existence of different treatment. Moreover, attention is drawn to the question whether a domestic measure that is found to be discriminatory may nevertheless be justified on the basis of reasons of public interest. Finally, the possible interplay between both standards is addressed. First, the partial overlap of the two non-discrimination rules may cause frictions. Complex triangular situations are possible, with conflicting rules giving rise to interpretation problems. A second issue discussed in this context is whether national courts of EU Member States are influenced by ECJ case law on the fundamental freedoms when interpreting the non-discrimination provision in tax treaties. Given the deficiencies of that provision, courts may be tempted to draw inspiration from the European standard. The relevant case law is discussed in order to determine whether there is indeed such an influence, and whether such an influence is appropriate.

Tax law --- International law --- International Public Law and Arbitration --- -Direct taxation --- -343.04094 --- Ug2 --- Sa1 --- Direct taxes --- fiscaal recht --- droit international --- Taxation --- -Taxation --- Duties --- Fee system (Taxation) --- Tax policy --- Tax reform --- Taxation, Incidence of --- Taxes --- Finance, Public --- Revenue --- droit fiscal --- internationaal recht --- Law and legislation --- -Law and legislation --- Droit international privé --- Impôts --- Conflict of laws --- Impôt --- Droit --- Union européenne. --- Organisation de coopération et de développement économiques --- Organisation for Economic Co-operation and Development. --- Communautés européennes --- Jurisprudence --- Communautés européennes. --- Organisation de coopération et de développement économiques. --- European communities --- Impôt. --- European Economic Community countries --- Taxation. --- International Public Law and Arbitration. --- Impôt --- Droit fiscal --- Droit international privé --- Droit fiscal international --- Conflict of laws - Taxation --- Taxation - Law and legislation - Europe --- Impôts --- Impôt. --- Organisation de coopération et de développement économiques.

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International economic relations --- Economic sociology --- Organisation for Economic Co-operation and Development --- Economic history --- Corporations --- Industrial concentration --- Organization for economic cooperation and development countries --- Economic conditions --- 330.1 --- -Industrial concentration --- Combinations, Industrial --- Concentration, Industrial --- Economic concentration --- Big business --- Duopolies --- Oligopolies --- Trusts, Industrial --- Competition --- Consolidation and merger of corporations --- Industrial organization --- History, Economic --- Economics --- Business corporations --- C corporations --- Corporations, Business --- Corporations, Public --- Limited companies --- Publicly held corporations --- Publicly traded corporations --- Public limited companies --- Stock corporations --- Subchapter C corporations --- Business enterprises --- Corporate power --- Disincorporation --- Stocks --- Economische grondbegrippen. Algemene begrippen in de economie --- Organisation for Economic Co-operation and Development. --- Organization for Economic Cooperation and Development --- Organization for Economic Co-operation and Development --- Organisation de coopération et de développement économiques --- OECD --- Organización de Cooperación y Desarrollo Económicos --- OCDE --- Organizzazione di cooperazione e di sviluppo economico --- Organizzazione per la cooperazione e lo sviluppo economico --- OCSE --- Keizai Kyōryoku Kaihatsu Kikō --- Organisation für Wirtschaftliche Zusammenarbeit und Entwicklung --- Organização de Cooperação e de Desenvolvimento Económicos --- Organizacija za ekonomsku saradnju i razvoj --- Organisasjonen for økonomisk samarbeid og utvikling --- Munaẓẓamat al-Taʻāwun al-Iqtiṣādī wa-al-Tanmiyah --- İktisadî Ișbirliği ve Gelișme Teșkilâtı --- İktisadî İşbirliği ve Kalkınma Teşkilâtı --- Organizația pentru Cooperare și Dezvoltare Economică --- Ching chi ho tso fa chan tsu chih --- O.E.C.D. --- O.C.D.E. --- O.C.S.E. --- Organisation de coopération et de développement économique --- Organisation for Economic Cooperation and Development --- Organización para la Cooperación y Desarrollo Económico --- OĖSR --- OESO --- Organisatie voor Economische Samenwerking en Ontwikkeling --- Organizat︠s︡ii︠a︡ ėkonomicheskogo sotrudnichestva i razvitii︠a︡ --- Organisation for Co-operation and Economic Development --- Organismos Oikonomikēs Synergasias kai Anaptyxēs --- OOSA --- Organización Económica de Cooperación y Desarrollo --- Organizace pro hospodářskou spolupráci a rozvoj --- Ekonominio bendradarbiavimo ir plėtros organizacija --- Kyŏngje Hyŏmnyŏk Kaebal Kigu --- Organização para a Cooperação Econômica e o Desenvolvimento --- Organizacja Współpracy Gospodarczej i Rozwoju --- Eagríocht um Chomhar agus Fhorbairt Eacnamaíochta --- ECFE --- منظمة التعاون والتنمية الاقتصادية --- 経済協力開発機構 --- 經濟合作與發展組織 --- 经济合作与发展组织 --- Organización para la Cooperación y Desarrollo Económicos --- Tỏ̂ chức hợp tác và phát triẻ̂n kinh té̂ --- Majanduskoostöö ja Arengu Organisatsioon --- Organisation for European Economic Co-operation --- 330.1 Economische grondbegrippen. Algemene begrippen in de economie --- Organization for Economic Cooperation and Development countries --- Economic conditions. --- Economic history - 1945 --- -Corporations --- Organization for economic cooperation and development countries - Economic conditions