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WU Vienna Tax law


Daniela Hohenwarter-Mayr

Born 1980 in Vienna, she graduated with excellence from WU in 2003. After completing the Vienna Postgraduate Program in International Tax Law in 2004, she joined the Institute for Austrian and International Tax Law at WU as assistant professor and has lectured there since 2006. In October 2009, Daniela Hohenwarter-Mayr earned her doctorate in law with a thesis on The Compensation of Losses in Groups of Companies, for which she received, inter alia, the European Academic Tax Thesis Award of the European Association of Tax Law Professors (EATLP). Currently, she is holding a “Hertha Firnberg” post-doc research position funded by the Austrian Science Fund (FWF). Her research and publishing activities mainly focus on international and European business taxation.

Globalization has greatly increased the number of international mergers and acquisitions. This course aims at providing a comprehensive analysis of the tax aspects of such transactions from the perspective of European law. On the basis of the EU Merger Directive and the case law of the European Court of Justice, topics such as the (cross-border) utilization of losses, taxation of hidden reserves, anti-abuse limitations, and the relationship between the Merger Directive and the fundamental freedoms will be discussed.

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