Every Year Nürnberger Steuergespräche e.V. awards a prize for the best scientific work which is donated by DATEV eG. Work is being honored which combines aspects of tax consulting and information processing in a particularly impressive way, dealing with tax design consultancy, business consulting, professional policy questions, accounting, controlling or software solutions for the tax advisory professions, financial administration and financial judiciary.
This year, Dr. Anja Rickermann belongs to one of the award winners who defended her dissertation in July 2014 on “Die Besteuerung von Personengesellschaften unter besonderer Berücksichtigung der Verlustnutzungskonzeptionen und Gewinnverwendungsoptionen – Eine Analyse der Wechselwirkungen zwischen § 10d, § 15a, § 32a und § 34a EStG“ supervised by Prof. Dr. Caren Sureth-Sloane. The dissertation involves an outstanding economic analysis with a simulation of the interplay between loss clearing restrictions, profit-making options and fiscal options. “Ich freue mich für Frau Dr. Rickermann über die verdiente Auszeichnung ihrer Dissertation, die in vorbildlicher Weise wissenschaftlich fundiert die Wirkungen von Steuerrecht analysiert” (I am delighted for Dr. Rickermann about the well-deserved award for her dissertation which analyzes the effects of tax law in an exemplary manner), explains Prof. Dr. Sureth-Sloane. “Besonders erfreulich ist, dass sie unsere Lehre unverändert als Dozentin durch Praxisvorlesungen bereichert” (It is especially gratifying that she continues enriching our teaching as a lecturer through practical lectures).
The official prize-award ceremony takes place on October 12, 2015, on the occasion of the specialist conference of law and taxation of family-owned businesses of Nuremberg’s Chamber of Tax Advisors.