Moritz Scherleitner
Assistant Professor
Assistant Professor
E701 Dept. Accounting
Full researcher profile
https://research.aalto.fi/...
Phone number
+358504620225
Honors and awards
Teacher of the year - Department of Accounting and Business Law
Award or honor granted for a specific work
Department of Accounting and Business Law
Jan 2024
Researcher of the Year (Department of Accounting and Business Law)
Award or honor granted for a specific work
Jan 2022
Publications
Greening EU Corporate Income Taxation : Reflections on How EU Tax Policy Could Support the Private Sector in Funding the Green Transition
Mirja Salmelin, Moritz Scherleitner
2025
European Business Law Review
Besondere Zeiten erfordern besondere Mittel - Konzeptionelle Gedanken zur außerbudgetären Finanzierung von EU Gemeingütern
Moritz Scherleitner
2025
Taxlex
EU corporate tax policy to decarbonize EU industry: Three policy options
Moritz Scherleitner, Edoardo Traversa
2025
Increasing Direct Tax Harmonization and the Role of Tax-Relevant Economic Guarantees in Primary EU Law - a Reflection on a (yet to be Formed) Trend
Moritz Scherleitner
2025
Intertax: International Tax Review
The EU Minimum Tax Directive : A conceptual discussion of a bold policy move
Moritz Scherleitner
2025
European Law Journal
Trusts, Foundations and Similar Arrangements and the EU Fundamental Freedoms
Moritz Scherleitner, Rita Szudoczky
2025
Taxation of Trusts, Foundations and Similar Arrangements in a Global Setting
Will it be FINE-for EU? A Proposal for a mechanism funding pan-European green investment to promote the EU (still) meeting its climate goals
Moritz Scherleitner, Edoardo Traversa
2025
Cambridge Yearbook of European Legal Studies
How to Achieve the EU's Climate Goals? : A Model Proposal for an EU Climate Fund Contributing to Fill the Green Investment Gap
Moritz Scherleitner, Edoardo Traversa
2024
Involving the Corporate Sector in EU Financing: A Two-Tier Model for a Corporate Income Tax-Based Own Resource
Moritz Scherleitner, Edoardo Traversa
2024
European Law Review
Literature review: The Oxford Handbook of International Tax Law, Florian Haase and Georg Kofler (editors), Oxford University Press, 2023
Moritz Scherleitner
2024
Intertax: International Tax Review
The HOT Proposal and Primary EU law – An Examination and Suggestions to Address Possible Validity Concerns
Moritz Scherleitner, Noora Mäki
2024
World Tax Journal
Mediating Power in Cross-Border Tax Dispute Resolution
Petra Hietanen-Kunwald, Moritz Scherleitner
2023
Liikejuridiikka
Sijoitusrahastotoiminnan tuloveropoliittiset vaihtoehdot : oikeudellisessa tarkastelussa läpivirtaava verotusmalli
Mika Nissinen, Moritz Scherleitner
2023
Veropolitiikka - Liber Amicorum Timo Viherkenttä
Article 6 of the Anti Tax Avoidance Directive – Living a Life on Its Own?
Moritz Scherleitner, Jasper Korving
2023
European Business Law Review
Book review of The Power to Tax in Europe
Moritz Scherleitner
2023
European Law Review
Mutual recognition in investment fund taxation? A reflection based on recent ECJ case law
Moritz Scherleitner
2023
Maastricht Journal of European and Comparative Law
Veropolitiikka - Liber Amicorum Timo Viherkenttä
Moritz Scherleitner, Noora Mäki, Marja Hokkanen
2023
Article 6 of the ATAD – living a life on its own?
Moritz Scherleitner, Jasper Korving
2022
E, Veronsaajien Oikeudenvalvontayksikkö C-480/19: A Remarkable Case
Moritz Scherleitner
2022
Intertax: International Tax Review
Itävallan ”Innentheorie” ja kansainvälisten yleislausekkeiden tulkintaa (referee)
Moritz Scherleitner, Noora Mäki
2022
Veron kiertäminen tutkimuskohteena - 50 vuotta Kari S. Tikan väitöskirjasta
The ECJ’s Decision in A SCPI (C-342/20) – A Missing Piece of One Puzzle and a New Piece of Another?
Moritz Scherleitner
2022
European Taxation
The Fundamental Freedoms and the Taxation of Dividends Received by Non-resident Investment Funds
Moritz Scherleitner
2022
Intertax
EU:n omat varat uudistumassa – onko unioni matkalla verottajaksi?
Timo Viherkenttä, Moritz Scherleitner
2022
VEROTUS-LEHTI
Veron kiertäminen tutkimuskohteena - 50 vuotta Kari S. Tikan väitöskirjasta
Timo Viherkenttä, Katriina Pankakoski, Moritz Scherleitner, Marja Hokkanen, Heikki Niskakangas
2022
EU State Aid Rules as a Means of Promoting Equity within International Taxation - With a Focus on Inter Taxpayer Equity in Light of the Apple Case
Moritz Scherleitner, Tomi Viitala
2021
Nordic Tax Journal
Kaksoisasumistilanteet ja verosopimusten soveltuvuus tulonsaajan näkökulmasta
Moritz Scherleitner
2021
VEROTUS-LEHTI
Should the EU implement a minimum corporate taxation directive?
Moritz Scherleitner
2021
The Imported Mismatch Rule in Light of the Fundamental Freedoms
Moritz Scherleitner
2021
Intertax: International Tax Review
Addressing Tax Arbitrage with Hybrid Financial Instruments
Moritz Scherleitner
2020
Legislative Action against Tax Arbitrage with Hybrid Financial Instruments : A Multidisciplinary Study of Selected Approaches and a Proposal of Guidelines for Developed and Developing Countries
Moritz Scherleitner
2019
The Application of the Finnish General Anti-Abuse Rule in Light of Article 6 of the EU Anti-Tax Avoidance Directive (2016/1164): Some Initial Thoughts
Moritz Scherleitner
2019
European Taxation
Die Rechtsfolgen der Anwendung des Principal Purpose Tests – Ein Versuch der Annäherung
Moritz Scherleitner
2018
SWI. Steuer & Wirtschaft International
The “Multilateral Convention to Implement Tax Treaty Related Measures to Prevent Base Erosion and Profit Shifting”: An analysis of the Principal Purpose Test from the perspective of Finnish tax treaty practice
Moritz Scherleitner
2018
TIDSKRIFT UTGIVEN AV JURIDISKA FÖRENINGEN FINLAND
Thoughts on the potential impact of the BEPS Action Plan on Collective Investment Vehicles – Part II
Moritz Scherleitner
2017
Bulletin for International Taxation
Thoughts on the potential impact of the BEPS Action Plan on Collective Investment Vehicles – Part I
Moritz Scherleitner
2016
Bulletin for International Taxation
Vereinnahmte Zinsen aus der Fremdfinanzierung eines konzerninternen Beteiligungserwerbs beim Erwerber
Moritz Scherleitner, Hannes Rasner
2016
Taxlex
Kommentar zu § 95 EStG
Hannes Rasner, Moritz Scherleitner
2015
Kommentar zu § 95 EStG
§ 4 Abs 12 EStG idF StRefG 2015/2016: Ermittlung des erstmaligen Standes der Innenfinanzierung für Banken
Moritz Scherleitner, Hannes Rasner
2015
Österreichische Steuerzeitung
Kommentar zu § 96 EStG
Moritz Scherleitner, Hannes Rasner
2015
Commentary on Section 96 of the Austrian Income Tax Act
Kommentar zu § 97 EStG
Moritz Scherleitner
2015
Commentary on Section 97 of the Austrian Income Tax Act
Mögliche Auswirkungen von BEPS Action 6 auf die österreichische Abkommenspraxis
Moritz Scherleitner, Alexandra Dolezel, Hannes Rasner
2015
SWI. Steuer & Wirtschaft International
Überlegungen zur steuerlichen Behandlung von Negativzinsen
Moritz Scherleitner, Roland Probsdorfer
2015
Taxlex
Einbeziehung von Nichtunternehmern in eine umsatzsteuerliche Organschaft
Moritz Scherleitner
2014
Praxisfälle Steuerrecht