Nachrichten - Forschung / Vorträge

Does uncertainty about the weights on the apportionment factors lower groups' expectations about the after-tax corporate income?

08.07.2015, Vortrag: Rainer Niemann/Investment Effects of Taxes on Capital under Uncertainty and Irreversibility, 1st Berlin-Vallendar Conference on Tax Research, Berlin

3. Juli 2015, Vortrag: "The impact of organizational form on MNEs' group structure and tax avoidance"

3. Juli 2014, Vortrag: "Thesaurierungsbegünstigung nach § 34a EStG und steuerliche Komplexität"

 Uncertainty in weighting formulary apportionment factors. How does weighting uncertainty impact after-tax income of multinational groups? DBW Die Betriebswirtschaft, 75. Jg., Heft 3, 161-177.

30. April 2015, Presentation: Do Transfer Pricing Rules distort R&D Investment Decisions?

29.04.2015, Presentation: The Effect of Taxes on Corporate Financing Decisions - Evidence from the German Interest Barrier

Boon or Bane? Advance Tax Rulings as a Measure to Mitigate Tax Uncertainty and Foster Investment, arqus, Quantitative Research in Taxation, Discussion Paper No. 187, www.arqus.info and Cetar TAF Working Paper Series, Discussion paper No. 011