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About CETAR

During the past two decades, increasing globalization of markets put pressure on the institutional systems, in particular the tax and accounting system in many developed countries and forced significant changes in the structure of the national tax system and accounting regulations. The political debates demonstrate an ongoing interest in the assessment of reform options. In Germany, the debate focuses a) on institutional effects (tax reforms, accounting standards, capital market regulation) on location and investment decisions of multinational companies and fairness and b) on the assessment of tangible and intangibles and its implication for business valuation and decision-making. The Center for Tax and Accounting Research (CETAR), as a research center of competence, is founded to gain valuable insights on the effects of tax, accounting and related regulatory systems on business decisions. Members of CETAR want to bring up new cognitions about reforms being in the light of technical changes and globalization at the interface of research, entrepreneurial action and policy.

Research

Presentation: Caren Sureth-Sloane, Tax Loss Offset Restrictions and Biased Perception of Risky Investment, NoCeT Seminar, NHH Bergen, Norway

| On August 30th, 2017, 12.45 - 2.00 p.m., Prof. Dr. Caren Sureth-Sloane gives a presentation on 'Tax Loss Offset Restrictions and Biased Perception of Risky Investment' at the NoCeT Seminar at the Norwegian School of Economics, NHH Bergen, Norway.

TAF Research Seminar: Do Financial News Outlets Cater to Heterogeneous Readers?, Harm Schütt, Ph.D., LMU Munich

| 18.07.2017, 2.00 p.m., Q5.245: Harm Schütt, Ph.D. presents at the TAF Research Seminars on the topic 'Do Financial News Outlets Cater to Heterogeneous Readers?'

TAF Research Seminar: Public Tax-Return Disclosure, Professor Leslie A. Robinson, Ph.D., Tuck School of Business at Dartmouth

| On July 4th, 2017, Professor Leslie Robinson, Ph.D., holds a presentation about Public Tax-Return Disclosure at the TAF Resarch Seminar. The presentation takes place at 2.00 p.m. in the seminar room Q5.245.

Guest lecture in the courses: 'Externes Rechnungswesen' and 'Current Issues in IFRS Accounting' on the subject: 'Enforcement of IFRS in Europe', Ulf Kühle (OePR)

| July 3rd, 2017, 9.15 - 10.45 a.m., P5.201: Ulf Kühle (OePR) gives a lecture in the courses 'Externes Rechnungswesen' and 'Current Issues in IFRS Accounting' on the subject: 'Enforcement of IFRS in Europe'.

Guest lecture in the course 'Grundlagen des externen Rechnungswesens': 'Finanzierungsinstrumente in der Praxis, Till Karer (KPMG)

| On June 26, 2017 Till Karrer (KPMG) gives a lecture in the course 'Grundlagen des externen Rechnungswesens' on the subject: 'Finanzierungsinstrumente in der Praxis'.

TAF Research Seminar: Associate Professor Christof Beuselinck, Ph.D., IESEG School of Management, Lille, France

| On June 20, 2017 Associate Professor Christoph Beuselinck, Ph.D.,holds a presentation at the TAF Research Seminar. The presentation takes place at 2.00 p.m. in the seminar room Q5.245.

Guest lecture: StB Marcus Kunert, HLB Stückmann, in the course 'International Taxation'

| On June 19, 2017, StB Marcus Kunert from HLB Stückmann gives a guest lecture in the course 'International Taxation'.  The lecture starts at 9.15 a.m. in room Q1.101.

Publication: Hoppe, Schanz, Sturm, Sureth-Sloane (2017): Warum ist unser Steuersystem so komplex? Eine befragungsbasierte Analyse, Die Wirtschaftsprüfung.

| Publication: Hoppe, Thomas, Schanz, Deborah, Sturm, Susann, Sureth-Sloane, Caren (2017): Warum ist unser Steuersystem so komplex? Eine befragungsbasierte Analyse, Die Wirtschaftsprüfung, 70 (17), 1026-1033.

Guest lecture: StB Sven Westphälinger and Laura Schramm, KPMG AG, Introduction of the case study in the course 'International Taxation'

| On May 30, 2017 StB Sven Westphälinger and Laura Schramm from KPMG AG introduce the case study in the course 'International Taxation'.  The lecture starts at 9.00 a.m. at room Q2.101.

Guest lecture in the course 'International Taxation': Taxes@Evonik, Anke Ludwig, Evonik AG

| On May 29, 2017 Anke Ludwig of Evonik AG gives a lecture in the course 'International Taxation' with the titel 'Taxes@Evonik'.

Coming Soon

Presentation: Benjamin Oßwald, Caren Sureth-Sloane, Taxes, Country Risk, and Corporate Risk-Taking, National Tax Association's Annual Conference on Taxation, Philadelphia, USA

| On November 9th, Benjamin Oßwald and Prof. Dr. Caren Sureth-Sloane hold the presentation 'Taxes, Country Risk, and Corporate Risk-Taking' at the National Tax Association's Annual Conference on Taxation in Philadelphia, USA.

TAF Research Seminar, Edwige Cheynel, Ph.D., Carnegie Mellon University

| 14.11.2017, 14:00, Q5.245: Edwige Cheynel, Ph.D. presents at the TAF Research Seminar.

TAF Research Seminar: Professor Dr. Eva Eberhartinger, WU Wien

| 05.12.2017, 14:00, Q5.245: Professor Dr. Eva Eberhartinger presents at the TAF Research Seminar.

Center for Tax and Accounting Research

c/o Prof. Dr. Caren Sureth-Sloane
University of Paderborn
Department of Taxation, Accounting and Finance
Faculty of Business Administration and Economics
Warburger Str. 100
D-33098 Paderborn

Room: Q5.346 (Q-Building, 5. floor)
Tel.: (+49) 5251/601782 (Stefanie Jack)
Fax: (+49) 5251/603520
E-Mail:mail(at)cetar(dot)org



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