About
Michaela Fellinger is an Associate Professor of Business Administration at Paris Lodron University Salzburg, specializing in tax law and corporate taxation. With over 72 publications throughout her career and significant scholarly output in recent years (13 publications in 2024 alone), she has established herself as a leading expert in Austrian tax theory and international tax frameworks.
Her research focuses on:
- Corporate Taxation and Profit Determination
- Transfer Pricing and BEPS Implementation
- International Tax Frameworks and EU Tax Policy
- Sustainability Reporting Intersections with Taxation
- Digital Economy Taxation Challenges
Professor Fellinger's recent scholarly work demonstrates deep engagement with contemporary tax challenges, particularly BEPS 2.0 implementation, the intersection of ESG reporting with tax compliance, and modern approaches to profit determination in multinational business contexts. Her publications in the Handbook of Austrian Tax Theory represent authoritative contributions to the field.
Her notable scientific recognition includes:
- 9th VÖWA Promotion Prize (2006)
- Certificate 'Transfer Pricing Manager' (2013)
Professor Fellinger actively contributes to academic governance, serving on the Habilitation Commission and examination committees. She is a prominent organizer of major tax events including the 9th BEPS Conference (2025), and regularly presents at academic forums on evolving tax frameworks. Her expertise is frequently sought for peer review of publications and expert opinions in complex tax matters, reflecting her standing in the international tax academic community.
