Achtung:

Sie haben Javascript deaktiviert!
Sie haben versucht eine Funktion zu nutzen, die nur mit Javascript möglich ist. Um sämtliche Funktionalitäten unserer Internetseite zu nutzen, aktivieren Sie bitte Javascript in Ihrem Browser.

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

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 holds a presentation about Public Tax-Return Disclosure at the TAF Resarch Seminar. The presentation takes place at 2 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)

| On Monday, July 3, 2017 (room P5.201,  9:15 - 10:45 am) 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 Monday, June 26, 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, IESEG School of Management, Lille, France

| On June 20, 2017, Associate Professor Christoph Beuselinck holds a presentation at the TAF Resarch Seminar. The presentation takes place at 2 p.m. in the seminar room Q5.245.

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

| On Monday, June 19, 2017, StB Marcus Kunert, HLB Stückmann gives a guest lecture in the course International Taxation.  The lecture starts at 9:15 a.m. in room Q1.101.

Guest Lecture: StB Sven Westphälinger and Laura Schramm, KPMG AG, Introduction of the Case Study in the course International Taxation

| On Tuesday, May 30, 2017, StB Sven Westphälinger and Laura Schramm, 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 Monday, May 29, Anke Ludwig of Evonik AG gives a lecture in the course “International Taxation” titeld Taxes(at)Evonik.

Guest lecture in the course International Taxation: Reform policy in Germany - Discrepancy between the idea and implementation based on the example of tax policy, Dr. Carsten Linnemann (MdB)

| On Tuesday, May 23, Dr. Carsten Linnemann (MdB) gives a lecture in the courses “International Taxation” and "Tax Accounting" on the subject: Reform Policy in Germany: Discrepancy between the idea and implementation based on the example of tax...

Publication: Flagmeier, Müller, Sureth-Sloane (2017): When do Managers Highlight their effective Tax Rate?, arqus, Discussion Paper No. 214

| Flagmeier, Vanessa, Müller, Jens, Sureth-Sloane, Caren (2017): When do Managers Highlight their effective Tax Rate?, arqus, Quantitative Research in Taxation, Discussion Paper No. 214, www.arqus.info.

Publication: Hoppe, Schanz, Sturm, Sureth-Sloane (2017): 2016 Global MNC Tax Complexity Survey, Executive Summary, www.taxcomplexity.org

| Hoppe, Thomas, Schanz, Deborah, Sturm, Susann, Sureth-Sloane, Caren (2017): 2016 Global MNC Tax Complexity Survey, Executive Summary. Available at: www.taxcomplexity.org.

Coming Soon

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

| 18.07.2017, 14:00, Q5.245: Harm Schütt, Ph.D. presents in the TAF Research Seminars on the Topic "Do Financial News Outlets Cater to Heterogeneous Readers?" more Information

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

Presentation: Benjamin Oßwald, Tobias Bornemann, Coporate Tax Avoidance and IP Boxes, National Tax Association's Annual Meeting on Taxation, Philadelphia, USA

| On November 9th, Benjamin Oßwald and Tobias Bornemann hold the presentation "Coporate Tax Avoidance and IP Boxes" at the National Tax Association's Annual Meeting 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 in the TAF Research Seminar.    

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

| 05.12.2017, 14:00, Q5.245: Vortrag im Rahmen des TAF Research Seminars

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



The University for the Information Society