Na­chricht­en

On July 14th, Daniel Dyck, Henning Giese, Vanessa Heinemann-Heile, Yuri Piper and Adrian Schipp present their research at the 17th arqus annual meeting at the Otto-von-Guericke-University of Magdeburg.

TRR 266/TAF Research Seminar On July 12, 2022, Peter Limbach (Universität Bielefeld) presented the paper "Blockholder Representation on the Board: Theory and Evidence" at the TRR 266/TAF Research Seminar. Prof. Dr. Limbach presented a model that helps explain why only few blockholders seek board representation despite little direct costs. In the model, inefficiently few blockholders take a board seat because it signals adverse information to…

As part of the Brown Bag Seminars, Regina Ortmann gave a presentation on July 5, 2022 on the topic "Taxing network products - the impact on decisions of MNEs".

On July 1st, 2022, Mark Dinko Orlic, PwC Germany, gives a practical lecture in the course Digitalization in Taxation and Accounting. The guest lecture takes place at 3.00 p.m. via Zoom.

As part of the Brown Bag Seminars, Sebastian Hinder gave a presentation on June 28, 2022 on the topic "Management Guidance & Analyst Forecasts: The Peculiar Role of Tax Forecasting".

TRR 266/TAF Research Seminar On June 21, 2022, Ken Klassen (University of Waterloo) presented the paper "Tax Aggressive Behavior and Voluntary Tax Disclosures in Corporate Sustainability Reporting" at the TRR 266/TAF Research Seminar. The paper is co-authored work with Jilian R. Adams and Elizabeth Demers (all University of Waterloo, Ontario, Canada). In this study, the authors analyze determinants of firms’ decisions to disclose tax…

On June 16th, 2022, Reyhaneh Safaei and Yuchen Wu are giving a presentation on the topic "Are Risk-based Tax Audit Strategies Rewarded? An Analysis of Corporate Tax Avoidance" at the IOTA-OECD ISORA workshop of the Norwegian Tax Administration in Oslo, Norway.

Giese, Henning, Koch, Reinald, Gamm, Markus (2022): Tax Avoidance and Vertical Interlocks within Multinational Enterprises, arqus, Quantitative Research in Taxation, Discussion Paper No. 270, www.arqus.info. Available at SSRN: https://ssrn.com/abstract=4137265.