Nach­rich­ten - For­schung / Vor­trä­ge

Can the CCCTB Alleviate Discrimination Against Loss-Making European Multinational Groups?, WU International Taxation Research Paper Series No. 2014 - 08, and arqus, Quantitative Research in Taxation, Discussion Paper No. 165.

Do Investors Request Advance Tax Rulings to Alleviate Tax Risk (and Do Tax Authorities Provide them)? A Joint Taxpayers’ and Tax Authorities’ View on Investment Behavior, WU International Taxation Research Paper Series No. 2014 - 06, and arqus, Quantitative Research in Taxation, Discussion Paper No. 167.

Can Tax Rate Increases Foster Investment Under Entry and Exit Flexibility? - Insights from an Economic Experiment, WU International Taxation Research Paper Series No. 2014 - 05, and arqus, Quantitative Research in Taxation, Discussion Paper No. 166.

Do., 22. Mai 2014, 11:00, Vortrag: Does uncertainty about the weights on the apportionement factors lower groups' expectations about the after-tax corporate income?

Do., 22. Mai 2014, 09:00, Vortrag: Is legal certainty for taxpayers desirable? A tax payers' and tax authorities' view on advance tax rulings

Hernler, Jörg, Beisheim, Michael (2014): Filmrechte, in: Vögele, Alexander et. al (Hrsg.): Geistiges Eigentum - Intellectual Property,Verlag C.H.Beck, München, 877-912.

Hernler, Jörg, Reinold, Hartwig (2014): Österreich, in: Vögele, Alexander et. al (Hrsg.): Geistiges Eigentum - Intellectual Property,Verlag C.H.Beck, München, 1039-1248.

Hernler, Daniela, Hernler, Jörg, Mettenheimer, Konstantin, Betzinger, Michael (2014): Ertragsteuern, in: Vögele, Alexander et. al (Hrsg.): Geistiges Eigentum - Intellectual Property, Verlag C.H.Beck, München, 175-422.