Publications

OUR SCIENCE –
YOUR ADDED VALUE

WE SHARE OUR EXPERTISE
WITH OUR SECTOR!

Scientific research has always been very important to us as the basis of our consultancy work. As part of our scientific work, we are therefore also renowned authors and lecturers in Austria and abroad. We regularly publish and give lectures in German, English, Dutch and Slovenian.

1_Die Zeit im Ertragsteuerrecht

2_De bewijslast in het fiscaal recht

3_KStG - Körperschaftsteuergesetz - Kommentar

4a_InternationalandEuropeanTaxLawanthology

6a_DBA-Kommentar

5_Bendlinger_Klokar_IFACahierVol107A_Austria

5a_Einkommensteuer

4_Doing Business in Europe

5b_Mindestbesteuerungsgesetz

6_Controlled Foreign Company Legislation

6a_LiberAmicorumBrunoPeeters

7_Gelaagd Fiscaal Besturen

8_Multilateral Cooperation in Tax Law

9_Handboek Personenbelasting

10_GrEStG - Grunderwerbsteuergesetz - Kommentar

11_The Implementation and Lasting Effects of the Multilateral Instrument

12_Das EU-Besteuerungsstreitbeilegungsgesetz

13_Blockchain in de juridische wereld

14_Taxes Covered under Article 2 of the OECD Model

15_Niedrigverzinsung im Bilanz- und Steuerrecht

16_Bewijsnood na het vernieuwde bewijsrecht

17_Meldepflicht für potenziell aggressive Steuerplanungsmodelle

18_Steuerpolitik und Verfassungsrecht

19_EU-Meldepflichtgesetz

20_Praxisfälle Steuerrecht 3

21_Handboek Personenbelasting_2024

HERE YOU WILL FIND AN OVERVIEW OF
ALL OUR PUBLICATIONS

Verlustrücktrag und COVID-19-Rücklage

StB Dr. Martin Klokar MSc (WU)

Lectures

mit Katrin Postlmayr

KPMG-WU-Workshop: “Alles, was Recht ist”, Wien, 14.12.2020.

The List of Taxes According to Art 2 Par 3 OECD Model Convention 1982 and 2017

StB Dr. Martin Klokar MSc (WU)

Lectures

27th Viennese Symposium on International Tax Law, WU Wien, 15.6.2020.

European Tax Law and Harmonization: Implementation Issues of EU Directives Based on the Example of the ATAD

StB Dr. Martin Klokar MSc (WU)

Lectures

Current Developments in European and International Tax Law – Bridging Course, WU Wien, 18.5.2020.

OECD “Unified Approach”, GloBE und die ATAD-Umsetzung – aktuelle Entwicklungen im Internationalen Steuerrecht

StB Dr. Martin Klokar MSc (WU)

Lectures

KPMG Steuersitzung, Wien, 16.10.2019.

The Austrian Substance Test and EU Law (mit Mario Riedl), Rust Conference: “Controlled Foreign Company Legislation”

StB Dr. Martin Klokar MSc (WU)

Lectures

Rust (Burgenland), 6.7.2019.

Please Mind the Generation Gap – Unternehmen im digitalen Wandel

StB Dr. Martin Klokar MSc (WU)

Lectures

WU Matters. WU Talks. Public Lecture, WU Wien, 11.12.2018.

Belgium, Doing Business in Europe

Dr. Inès Klokar LL.M. LL.M.

Monographs and handbooks

with Alexander Snyers, Arvind Van Goethem

Sweet & Maxwell, London, 2022, 234 p.

Belgium, Doing Business in Europe

Dr. Inès Klokar LL.M. LL.M.

Monographs and handbooks

with Karl Pauwels, Alexander Snyers, Arvind Van Goethem

Sweet & Maxwell, London, 2020, 232 p.

De bewijslast in het fiscaal recht

Dr. Inès Klokar LL.M. LL.M.

Monographs and handbooks

Een kritische analyse bij de vaststelling van de eigenlijke belastingschuld, 2023, 605 p.

Gelaagd Fiscaal Besturen (Multilevel Tax Governance)

Dr. Inès Klokar LL.M. LL.M.

Editorships

Peeters/Popelier/Rivière/Van de Vijver (Hrsg)

KnopsPublishing, 2024, 646 p.

Applying the proviso safeguarding progression as a source state under tax treaty law: the silent possibility for higher taxation

Dr. Inès Klokar LL.M. LL.M.

Chapters in Collected Editions

mit Martin Klokar, in De Raedt/Van de Vijver (Hrsg)

International and European Tax Law – an anthology, KnopsPublishing (2026).

Applying the proviso safeguarding progression as a source state under tax treaty law: the silent possibility for higher taxation

Dr. Inès Klokar LL.M. LL.M.

Chapters in Collected Editions

mit Martin Klokar, in De Raedt/Van de Vijver (Hrsg)

Liber Amicorum Bruno Peeters, KnopsPublishing (2025) 615-630.

Overige bewerkingen

Dr. Inès Klokar LL.M. LL.M.

Chapters in Collected Editions

mit Thomas De Jonckheere, in Maes/Plets (eds)

Handboek personenbelasting 2024, Wolters Kluwer (2024) 1093-1162.

The anti-abuse rules in direct taxation and their implications for the burden of proof: from a Belgian and Austrian perspective. With focus on the GAAR and the CFC rule

Dr. Inès Klokar LL.M. LL.M.

Chapters in Collected Editions

mit Martin Klokar, in Peeters/Popelier/Rivière/Van de Vijver (Hrsg)

Gelaagd Fiscaal Besturen (Multilevel Tax Governance), KnopsPublishing (2024) 435-470.

De bewijslast in de inkomstenbelasting

Dr. Inès Klokar LL.M. LL.M.

Chapters in Collected Editions

in Rozie/Rutten/Vanlerberghe (eds)

Bewijsnood na het vernieuwde bewijsrecht, Intersentia (2020) 139-176.

Overige bewerkingen

Dr. Inès Klokar LL.M. LL.M.

Chapters in Collected Editions

mit Tim De Jonckheere, in Maes/Plets (eds)

Handboek personenbelasting 2023, Wolters Kluwer (2023) 1093-1162.

Overige bewerkingen

Dr. Inès Klokar LL.M. LL.M.

Chapters in Collected Editions

mit Tim De Jonckheere, in Maes/Plets (Hrsg)

Handboek personenbelasting 2022, Wolters Kluwer (2022) 1093-1162.

Overige bewerkingen

Dr. Inès Klokar LL.M. LL.M.

Chapters in Collected Editions

mit Tim De Jonckheere, in Maes/Plets (Hrsg)

Handboek personenbelasting 2021, Wolters Kluwer (2021) 1090-1162.

Overige bewerkingen

Dr. Inès Klokar LL.M. LL.M.

Chapters in Collected Editions

mit Nicole Plets, in Maes/Plets (Hrsg)

Handboek personenbelasting 2020, Wolters Kluwer (2020) 1092-1160.

Overige bewerkingen

Dr. Inès Klokar LL.M. LL.M.

Chapters in Collected Editions

mit Nicole Plets, in Maes/Plets (Hrsg)

Handboek personenbelasting 2019, Wolters Kluwer (2019) 1140-1206.