Österreich hat mit 88 Ländern Doppelbesteuerungsabkommen abgeschlossen. Sie sollen verhindern, dass grenzüberschreitende Unternehmensaktivitäten doppelt besteuert werden. Aber auch die Vermeidung einer doppelten Nichtbesteuerung steht zunehmend im Fokus. Wie dies erreicht wird, erklären Sabine Kanduth-Kristen und Sabine Zirngast. Read more →
Was weiß Sabine Zirngast nach ihrer Forschungsarbeit als Wissenschaftlerin im Bereich Steuern mehr als vorher? Und wäre ihre Arbeit obsolet, würden die Gesetzes- und Verordnungstexte einfacher gestaltet werden? Aus Anlass der Veröffentlichung ihres Steuerhandbuchs für Freiberufler spricht sie im Interview über ihre wissenschaftliche Arbeit.
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