As part of the Brown Bag Seminars, Adrian Schipp gave a presentation on December 20th, 2022 on the topic "Autocrats, Democrats and Law Simplification – The Case of Tax Complexity".
German Research Foundation (2022): Academic Publishing as a Foundation and Area of Leverage for Research Assessment – Challenges and Fields of Action, Position Paper, DOI: 10.5281/zenodo.6538163 (Caren Sureth-Sloane participated in the preparation of this position paper as a guest of the DFG Working Group on Publications).
Interdisciplinary Commission for Pandemic Research of the German Research Foundation (DFG) (2022): Wissenschaften in der Coronavirus-Pandemie - Erkenntnisse, Wissens- und Handlungslücken sowie Schlussfolgerungen für die Vorbereitung auf künftige Pandemien. Available at: https://www.dfg.de/download/pdf/foerderung/corona_infos/stellungnahme_pandemic_preparedness.pdf (Caren Sureth-Sloane is member of the Interdisciplinary Commission for Pandemic…
Fochmann, Martin, Heinemann-Heile, Vanessa, Huber, Hans-Peter, Maiterth, Ralf, Sureth-Sloane, Caren (2022): Firms' Tax Rate Misperception: Measurement, Drivers, and Distortionary Effects, TRR 266 Accounting for Transparency Working Paper Series No. 108, WU International Taxation Research Paper Series No. 2022-12, arqus, Quantitative Research in Taxation, Discussion Paper No. 275, www.arqus.info, TAF Working Paper No. 77. Available at SSRN: https:…
TRR 266/TAF Research Seminar
On December 6, 2022, Harald Amberger (WU Vienna) presented the paper "Ownership Transparency and Cross-border Investment" at the TRR 266/TAF Research Seminar.
Harald Amberger is an Assistant Professor at the Business Taxation Group of the Institute for Accounting and Auditing. He holds a PhD in International Business Taxation from WU Vienna where he graduated sub auspiciis praesidentis rei publicae in February 2018.…
Dyck, Daniel, Lorenz, Johannes, Sureth-Sloane, Caren (2022): How Do Tax Technology and Controversy Expertise Affect Tax Disputes?, TRR 266 Working Paper Series No. 101, WU International Taxation Research Paper Series No. 2022-11, arqus, Quantitative Research in Taxation, Discussion Paper No. 274, www.arqus.info, and TAF Working Paper No. 76. Available at SSRN: https://ssrn.com/abstract=4214449.
Arbeitskreis Verrechnungspreise der Schmalenbach-Gesellschaft für Betriebswirtschaft (2022): Chancen und Risiken eines Cooperative Compliance-Ansatzes für die deutsche Besteuerungspraxis von multinationalen Unternehmen – Erfahrungen verschiedener Länder und Eindrücke deutscher Unternehmensvertreter, Internationales Steuerrecht, 31 (22), 824-829.
Chen, An, Hieber, Peter, Sureth-Sloane, Caren (2022): Pay for Tax Certainty? Advance Tax Rulings for Risky Investment under Multi-Dimensional Tax Uncertainty, arqus, Quantitative Research in Taxation, Discussion Paper No. 273, www.arqus.info, and TAF Working Paper No. 75. Available at SSRN: https://ssrn.com/abstract=4027790.
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