Aktuelles
Forschung
| Juli 2023 | Ortmann, Regina: Effects of increasing tax transparency on strategic behavior of MNEs and fiscal authorities, 18. arqus-Jahrestagung, Julius-Maximilians-Universität Würzburg. |
| September 2022 | Ortmann, Regina: Taxing network products - the impact on decisions of MNEs, XXI. Symposium zur ökonomischen Analyse der Unternehmung. |
| Januar 2022 | Ortmann, Regina: Real effects of an international tax reform for MNEs, Hawai'i Accounting Research Conference (HARC). |
| November 2021 | Ortmann, Regina: Real effects of minimum taxation for MNEs – The impact on the location of business operations, National Tax Association's Annual Conference on Taxation. |
| September 2021 | Ortmann, Regina: Real effects of minimum taxation for MNEs – The impact on the location of business operations, Herbsttagung der Kommission Betriebswirtschaftliche Steuerlehre im VHB e.V. an der WU Wien |
| April 2021 | Ortmann, Regina: Real effects of minimum taxation for MNEs – The impact on the location of business operations, TRR 266 Mini Conference |
| Februar 2021 | Ortmann, Regina: Income Shifting and Management Incentives, Business Research Seminar an der Eberhard Karls Universität Tübingen. |
| Januar 2021 | Ortmann, Regina: Income Shifting and Management Incentives, Hawai'i Accounting Research Conference (HARC). |
| November 2020 | Ortmann, Regina: Income Shifting and Management Incentives, Fakultätsworkshop der Fakultät für Wirtschaftswissenschaften, Universität Paderborn. |
| Ortmann, Regina: Real effects of country-by-country reporting for MNEs: Tax-induced relocation of production, TRR 266 Annual Conference 2020 | |
| Juni 2020 | Ortmann, Regina: Income Shifting and Management Incentives, 6th Berlin-Vallendar Conference on Tax Research. |
| November 2019 | Ortmann, Regina: Income Shifting and Management Incentives, National Tax Association's Annual Conference on Taxation, Tampa, USA |
| Oktober 2019 | Ortmann, Regina: Income Shifting and Management Incentives, Internal Accounting Seminar, Stanford Graduate School of Business, USA |
| Mai 2019 | Ortmann, Regina: Management Incentives for Optimal Investment Decisions under Formula Apportionment, European Accounting Association Annual Congress, Paphos, Zypern |
| September 2018 | Ortmann, Regina: Management Incentives for Optimal Investment Decisions under Formula Apportionment, 1. DIBT-Alumni Reunion, Wirtschaftsuniversität Wien, Wien, Österreich. |
| Juli 2018 | Ortmann, Regina: Management Incentives for Optimal Investment Decisions under Formula Apportionment. |
| Juni 2018 | Ortmann, Regina: Management Incentives for Optimal Investment Decisions under Formula Apportionment, ZEW Research Seminar, Mannheim. |
| Mai 2017 | Ortmann, Regina: Management Incentives for Optimal Investment Decisions under Formula Apportionment, Brown Bag Seminar des NoCeTs und des Departments of Business and Management Science, NHH Bergen, Norwegen. |
| Februar 2017 | Ortmann, Regina: Management Incentives for Optimal Investment Decisions under Formula Apportionment, Habilitanden und Juniorprofessoren-Workshop der Frühjahrstagung der Kommission Betriebswirtschaftliche Steuerlehre im VHB e.V. an der Julius-Maximilians-Universität Würzburg. |
| September 2016 | Ortmann, Regina: Formula Apportionment or Separate Accounting? Tax-Induced Distortions of Multinationals' Locational Investment Decisions, 17. Symposium zur Ökonomischen Analyse der Unternehmung, GEABA, e.V., Universität Basel, Basel, Schweiz. |
| August 2016 | Ortmann, Regina: Formula Apportionment or Separate Accounting? Tax-Induced Distortions of Multinationals' Locational Investment Decisions, 17. Symposium zur Ökonomischen Analyse der Unternehmung, Annual Meeting of the American Accounting Association (AAA) 2016, New York, USA. |
| Juli 2016 | Ortmann, Regina: Formula Apportionment or Separate Accounting? Tax-Induced Distortions of Multinationals' Locational Investment Decisions, arqus-Tagung, Ludwig-Maximilians-Universität München, München. |
| Mai 2016 | Ortmann, Regina: Formula Apportionment or Separate Accounting? Tax-Induced Distortions of Multinationals' Locational Investment Decisions, 39th Annual Congress der European Accounting Association, Maastricht, Niederlande. |
| September 2015 | Ortmann, Regina: CCCTB or Separate Accounting? Tax-Induced Distortions of Multinationals' Locational Decisions, Fakultätsworkshop Wirtschaftswissenschaften, Bad Arolsen. |
| Februar 2015 | Ortmann, Regina: CCCTB or Separate Accounting? Tax-Induced Distortions of Multinationals' Locational Decisions, 2015 ATA Midyear Meeting, Washington DC, USA. |
| Dezember 2014 | Ortmann, Regina: CCCTB or Separate Accounting? Tax-Induced Distortions of Multinationals' Locational Decisions, TAF-Research Workshop, Universität Paderborn, Paderborn. |
| August 2014 | Ortmann, Regina: Does Uncertainty about the Weights on the Apportionment Factors Lower Groups' Expectations about the After-Tax Corporate Income?, Annual Meeting of the American Accounting Association (AAA) 2014, Atlanta, Georgia, USA. |
| Mai 2014 | Ortmann, Regina: Does Uncertainty about the Weights on the Apportionment Factors Lower Groups' Expectations about the After-Tax Corporate Income?, European Accounting association (EAA), 37th Annual Congress 2014, Tallinn, Estland. |
| August 2013 | Ortmann, Regina: Can CCCTB Alleviate Tax Discrimination of Loss-Making European Multinational Groups?, Annual Meeting of the American Accounting Association, Anaheim, CA, USA. |
| Juli 2013 | Ortmann, Regina: Can CCCTB Alleviate Tax Discrimination of Loss-Making European Multinational Groups?, 9. arqus-Tagung, Doktorandenworkshop, Universität Bochum, Bochum. |
Publikationen
| 2023 |
| Ortmann, Regina, Pummerer, Erich (2023): Distortional effects of separate accounting and formula apportionment on factor allocation, Journal of Business Economics, https://doi.org/10.1007/s11573-022-01133-5. [abstract] |
| 2020 |
| Ortmann, Regina, Pelster, Matthias, Wengerek, Sascha Tobias (2020): COVID-19 and Investor Behavior, Finance Research Letters, doi: 10.1016/j.frl.2020.101717. [abstract] |
| 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. [abstract] |
| 2015 |
| Ortmann, Regina (2015): Uncertainty in Weighting Formulary Apportionment Factors, Die Betriebswirtschaft, 75 (3), 161-177. [abstract] |
Working Paper
| 2022 |
| Ortmann, Regina, Schindler, Dirk (2022): Income Shifting and Management Incentives, Working Paper [read only] |
| 2021 |
| Ortmann, Regina, Simons, Dirk, Voeller, Dennis (2021): Real effects of an international tax reform for MNEs, arqus, Quantitative Research in Taxation, Discussion Paper No. 265, www.arqus.info, und TAF Working Paper No. 62. |
| Warkulat, Sonja, Krull, Sebastian, Ortmann, Regina, Klocke Nina, Matthias Pelster (2021): COVID-19 Reporting and Willingness to Pay for Leisure Activities”, Working Paper in Covid Economics: Vetted and Real-Time Papers (Issue 83), https://cepr.org/system/files/publication-files/101435-covid_economics_issue_83.pdf. |
Lehrangebot
Bachelor
| Modulname | Semester | ECTS | Sprache | Ansprechpartner |
| M.184.2216 TX1 Unternehmensbesteuerung | WS | 5 | DEU | Katharina Wittek |
| M.184.3221 TXS Tax Systems around the World | SS | 5 | ENG | Jun.-Prof. Regina Ortmann |
Master
| Modulname | Semester | ECTS | Sprache | Ansprechpartner |
| M.184.5202 Verrechnungspreise im Spannungsfeld zwischen Steuerung und Besteuerung | WS | 10 | DEU | Jun.-Prof. Regina Ortmann |
| M.184.4222 Internationale Besteuerung | WS | 5 | ENG | Kim Alina Schulz |
Abschlussarbeiten
Wir nehmen am zentralen Vergabeverfahren für Abschlussarbeiten teil. Das Verfahren verteilt die Studierenden, die eine Abschlussarbeit schreiben möchten, gerecht auf die Professuren. Alle Informationen zum zentralen Vergabeverfahren.
