What do residency issues, business decisions, private foundations, and Formula 1 drivers have in common? They can all become highly complex from a tax perspective as soon as international elements come into play.
This was precisely the focus of a guest lecture on “International Taxation” held on May 7, 2026, as part of the “International Management” course in the 4th semester of the Bachelor’s program Finance, Accounting & Taxation at FHWien der WKW.
The guest lecture was delivered by Mr. Mag. (FH) Michael Szücs, Partner and Head of Financial Services, and Ms. Marlene Kraihammer, LL.M., Tax Advisor & Tax Manager at Grant Thornton, a leading international network of independent auditing and tax advisory firms. The speakers were accompanied by Ms. Seline Grossauer, MA, Senior Associate, People & Culture. The experts provided students with practical insights into key issues in international taxation and demonstrated how quickly seemingly straightforward matters can become complex in an international context.
International Taxation Done Right
The session began by focusing on the limited and unlimited tax liability of individuals in Austria. Using concrete examples, the speakers explained the role played by domicile, habitual residence, and control, and why these concepts are often decisive in advisory practice. Tax classification is not always clear-cut for companies and other legal entities either. Among other topics, the discussion covered the place of management — that is, the location where key decisions are made—as well as the place of incorporation. The examples highlighted where demarcation issues can arise and why tax expertise is indispensable, particularly in international structures.
This became particularly clear when looking at the world of elite sports: the taxation of Formula 1 drivers demonstrates how complex international tax issues can become when professional activities are regularly carried out in different countries. Additionally, tax-related aspects of private foundations were also examined.
That is why Double Taxation Treaties are needed
The second part of the lecture focused on double taxation treaties: Why are they necessary, how are they structured, and how do they help prevent the double taxation of cross-border income? Here, too, practical case studies helped bring theoretical concepts to life and enabled students to critically examine tax issues.
The guest lecture made it clear that international taxation is far more than an abstract set of rules. It combines legal, economic, and strategic issues, making it a highly relevant topic for anyone seeking to understand international business practices.
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