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Publikationen

2016
Ortmann, Regina, Sureth-Sloane, Caren (2016): Can the CCCTB Alleviate Tax Discrimination against Loss-Making European Multinational Groups?, Journal of Business Economics, 86 (5), 441-475, doi: 10.1007/s11573-015-0780-6 [read only].
2015
Ortmann, Regina (2015): Uncertainty in Weighting Formulary Apportionment Factors. How Does Weighting Uncertainty Impact After-Tax Income of Multinational Groups?, Die Betriebswirtschaft, 75 (3), 161-177. [abstract]
Ortmann, Regina (2015): Uncertainty in Weighting Formulary Apportionment Factors and Its Impact on After-Tax Income of Multinational Groups, WU International Taxation Research Paper Series No. 2015 - 10, arqus, Quantitative Research in TaxationDiscussion Paper No. 184www.arqus.info, and SSRN Working Paper No. 2521386, and TAF Working Paper No. 10. Available at SSRN: https://ssrn.com/abstract=2521386.
Ortmann, Regina, Pummerer, Erich (2015): Formula Apportionment or Separate Accounting? Tax-Induced Distortions of Multinationals' Locational Investment Decisions, WU International Taxation Research Paper Series No. 2015 - 28, arqus, Quantitative Research in TaxationDiscussion Paper No. 198www.arqus.info, and SSRN Working Paper No. 2688090, and TAF Working Paper No. 15. Available at SSRN: https://ssrn.com/abstract=2688090.
2014
Ortmann, Regina, Sureth, Caren (2014): Can the CCCTB Alleviate Tax Discrimination against Loss-Making European Multinational Groups?, WU International Taxation Research Paper Series No. 2014 - 08, arqus, Quantitative Research in TaxationDiscussion Paper No. 165www.arqus.info, and SSRN Working Paper No. 2442820, and TAF Working Paper No. 3. Available at SSRN: https://ssrn.com/abstract=2442820.

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