Karoline Spies

Univ.-Prof. Dr. Karoline Spies is a Professor of VAT and Head of the VAT Department at the Institute for Austrian and International Tax Law, Vienna University of Economics and Business (WU Wien). She holds a venia docendi in tax law and has extensive experience in academic research, policy-making, and tax practice. Her expertise spans EU tax law, VAT, international taxation, and tax treaty interpretation.

Education & Qualifications:

• Mag. (Business and Law Studies, WU Wien, 2010)
• Dr. iur. (Doctorate in Tax Law, WU Wien, 2014)
• Priv.-Doz. (Habilitation in Tax Law, WU Wien, 2019)

Research Focus: VAT compliance, EU tax harmonization, international tax treaties, hybrid entities, and tax dispute resolution. She leads projects funded by the Austrian National Bank and the WU Center of Excellence.

Awards & Recognition: Multiple accolades including the Dr.-Maria-Schaumayer Prize, Leopold Kunschak Award, and Wolfgang Gassner Science Award. Recognized as a peer reviewer for journals like World Tax Journal and member of the European Commission’s VAT Expert Group.

Professional Roles: Senior Tax Manager at Deloitte Austria since 2021, member of the International Fiscal Association (IFA), and editor of tax law journals like the Österreichischen Steuerzeitung. Active in shaping tax policy through contributions to the OECD and EU initiatives.

Labs/Teams: Leads the VAT research team at WU, collaborating internationally on tax policy projects.