The Institute for Austrian and International Tax Law, WU (Vienna University of Economics and Business) is the largest university-based institution in tax law worldwide. As well as carrying out research and teaching activities at WU, the Institute is involved in many national and international research projects. Being the hub for the international tax community, the Institute offers a unique academic platform for significant, innovative and inspiring tax-related research. The Institute has approx. 90 staff members, most of them academic, as well as many visiting professors and guest researchers from around the world. Our main fields of interest are corporate tax law, international tax law and European tax law, and to a growing extent tax policy, transfer pricing and VAT. Most of our research activities deal with issues in these areas. This is also true for our teaching activities. On a daily basis, we are aware of the fact that our research activities ensure the quality of our teaching, and that, vice versa, teaching helps us to develop, structure and discuss research ideas. The Institute reserves the right to delete inappropriate comments.