Stefanie Pendl

Stefanie Pendl, MSc is a Researcher at the Vienna University of Economics and Business (WU), affiliated with the Business Tax Theory department. Funded by the Austrian Academy of Sciences (ÖAW), her work focuses on tax uncertainty, auditor independence, and regulatory impacts in European taxation.

• Research Areas: Taxation, Income Shifting, Financial Statement Analysis, EU Tax Compliance
• Recent Activities: Lectures on income shifting, auditor consequences of tax service restrictions, and global minimum tax discussions

Her publications analyze regulatory changes in the EU and real estate transfer tax strategies. Contact: stefanie.pendl@wu.ac.at