Ruby Doeleman

Ruby Doeleman is a PhD student in the Doctoral Program for International Business Taxation at the WU Vienna University of Economics and Business, affiliated with the Business Taxation Group of the Institute for Accounting and Auditing. She holds an MSc in Economics and Taxation from Erasmus School of Economics and focuses on integrating economic analysis with institutional frameworks to advance tax policy research in international corporate taxation.

• Education: MSc in Economics and Taxation (Erasmus School of Economics)
• Current Role: PhD Student & Research Associate at WU Vienna

Her research explores profit shifting, anti-avoidance rules, and the impact of country-by-country reporting on multinational enterprises. She investigates how substance requirements influence corporate investment strategies and tax compliance, while her work on hybrid mismatches and arm’s length principles addresses gaps in EU tax harmonization.

Her publications analyze the effectiveness of economic modeling in measuring tax-motivated income shifting, the role of substance exemptions in anti-avoidance policies, and the interplay between tax rulings and EU state aid regulations. These works highlight the complexities of aligning tax policy with economic reality in a globalized market.