Univ.-Prof. Dr. habil. Corinna Treisch
International Taxation
Professorship for International Taxation
O.3.13
by arrangement
My work and research focus are business taxation and (external) accounting. I am particularly interested in interdisciplinary issues from the fields of business taxation, finance, and tax law.
My research interests specifically include
- the harmonization of direct taxes in the European Union, in particular corporate taxation, family taxation and pension taxation,
- fundamental issues of tax income determination (decision neutrality, fairness) and international and national profit determination under commercial law,
- the tax treatment of the family subsistence minimum,
- the income tax treatment of old-age provision, in particular by means of pension insurance,
- as well as the history of dogma in business administration, in particular general taxation (1600 - today).
- Member of the Verband der Hochschullehrer für Betriebswirtschaft e. V. (since 5/2000);
- Member of the Scientific Commission "Betriebswirtschaftliche Steuerlehre" (STEU);
- Member of the Scientific Commission "Accounting" (RECH)
- Member of the international working group "Quantitative Steuerlehre" (arqus) (since its foundation in 2004)
- Member of the International Fiscal Association (IfA) (since 10/2005), Austrian national group
- Member of the Association for Social Policy (since 7/2000), guest in the Committee on the History of Dogma
- Member of the European Society for the History of Economic Thought (since 6/2004)
- Member of the research focus Accounting Theory & Research of the Faculty of Business Administration at the University of Innsbruck