Publications
Dr. Franz Kleinbauer

Franz Kleinbauer (born 1964) studied law at the University of Vienna and business administration at the Vienna University of Economics and Business Administration. After passing the examinations for a Master of Laws and a Master of Business Administration, he obtained a doctorate in law from the Chair of Tax Law of Prof. Gerold Stoll.

From April 1992 to December 1996 he worked for a large international tax consultancy and auditing firm. He then worked for a national tax consultancy and auditing firm until 02/2001, where he became an authorised signatory in August 1998.

Essays

• Cross-border account searches and Austria’s mutual legal assistance in tax offences,
  Journal for Taxes & Law, issue 23/2006, p. 486
• Austria – Optimal Tax Haven for Capital Assets
  Journal for Taxes & Law, Issue 1/2005, p. 12
• The system of final taxation of capital investments in Austria with special consideration of the Austrian private foundation as an instrument of tax-optimising asset management
  in: Professional Asset Management, Düsseldorf 1999
• Draft of a new German-Austrian double taxation agreement
  IWB 1998/7
• Greater sensitivity to economic problems through liability provisions of the URG
  SWK 1998/14, 15
• Input tax refund to foreign entrepreneurs in Austria,
  IWB 1997
• Assembly (work) deliveries by foreign entrepreneurs
  ÖStZ 1997/3
• § 94 a EStG and DBA law
  SWI 1996/1
• Tax on fitness belts
  WirtschaftsWoche 1995/34, 35
• Mail order business of a German supplier to Austria
  SWK 1995/19
• Input tax deduction by foreign traders in Austria
  SWK 1994/22