PhD Students - Doctoral Program in International Business Taxation


The Doctoral Program in International Business Taxation (DIBT) offers an excellent doctoral education to outstanding students from all over the world, fully preparing them to conduct research in international business taxation. DIBT provides high-quality interdisciplinary training for graduates in the field of international taxation, including and combining the disciplines of economics, law and management.

The program takes three years to complete and awards a Ph.D. degree to graduates. During the first year, participants acquire the basic knowledge necessary for working in an interdisciplinary manner. Building on this foundation, the second and third years are dedicated to seminars in perspectives on taxation, a research stay abroad, additional optional workshops, and especially to doing research on a Ph.D. thesis. For the duration of the entire program, students attend an accompanying research seminar. All courses are taught in English.

DIBT provides the opportunity to conduct research in the following areas:
• Determination of taxable profit
• Locational decisions
• International coordination of business taxation
• Business taxation, tax administrations, enforcement and compliance

More specifically, research topics include:
• Dual Resident Companies
• International Tax Coordination and National Tax Sovereignty
• Tax Treaties and the concept of “Value Creation”
• Business decision and tax administrations
• Business Decisions and Tax Environment
• Taxable Losses, Loss Carry Forwards and Optimal Tax Policy
• Tax Liability Side Equivalence and Tax Evasion
• Enforcement and backfiring effects
• Business Taxation and Hybrid Financial Instruments
• The Digital Economy

Cutting-edge standards in both research and teaching are guaranteed by a faculty comprised of renowned scholars who have published in the most prominent journals of their respective research fields and have proven their willingness and ability to promote interdisciplinary cooperation. The visiting professors, all internationally recognized leaders in their respective fields, form an integral part of DIBT and add yet another dimension to the top-level academic education offered by DIBT.

The program is open to students from all countries, provided they hold a master or equivalent degree primarily in law, business, economics or psychology. Students from other disciplines will be considered, if they have a sufficient background in taxation. Applications should be submitted using the online application tool at, which will be open from November 01, 2022 until February 15, 2023. Please note that only applications submitted before the deadline (February 15, 2023) will be processed. For further and more detailed information on the application requirements, please visit the program’s website at

DIBT is funded by the Austrian Science Fund (FWF). Only a small number of students can be admitted, but those who are admitted will be granted a waiver of tuition fees. A limited number of employment contracts are available to students to the amount of approximately € 2.300 per month (tax and social /medical insurance will be deducted from this amount). WU always goes the extra mile to provide an ideal research environment for the selected students.

If you have further questions, please contact us at
To find out more about the Doctoral Program in International Business Taxation, please visit and the FAQs page
Apply online here:
Applications can be submitted online until February 15, 2023.
Postal address:
Institute for Austrian and International Tax Law
Doctoral Program in International Business Taxation (DIBT)
Vienna University of Economics and Business
Welthandelsplatz 1, Building D3, 1020 Vienna, Austria