On May 10, 2017, Tobias Bornemann and Benjamin Oßwald hold a presentation with the title "Corporate Tax Avoidance and IP Boxes" at the Annual Congress of the European Accounting Association in Valencia, Spain.
On May 10, 2017, Dr. Martina Rechbauer gives a lecture titled “The Impact of Tax Loss Carry-Forwards on Firms' Financing Behavior: An Empirical Investigation Around the Introduction of an ACE-Provision in Italy" at the EAA Annual Meeting, Valencia, Spain
On May 10, 2017, Regina Ortmann, Ph.D., gives a lecture titled “Management Incentives for Optimal Investment Decisions under Formula Apportionment" at the Brown Bag Seminar of the NoCeT and the Department of Business and Management Science, NHH Bergen, Norway, during her research stay.
On May 5, 2017 Prof. Dr. Caren Sureth-Sloane gives a lecture on “Tax Loss Offset Restrictions, Reference Dependence, and the Assessment of Risky Investments: A Prospect Theory Analysis” at the meeting of the comittee for business theory and politics at the association for social policy in Frankfurt.
Publication of Arqus Discussion Paper No. 214 in March 2017: Flagmeier, Vanessa, Müller, Jens, Sureth-Sloane, Caren (2017): When do Managers Highlight their effective Tax Rate?, arqus, Quantitative Research in Taxation, www.arqus.info.
In cooperation with the LMU Munich (Prof. Dr. Deborah Schanz and Susann Sturm), Prof. Dr. Caren Sureth-Sloane and Thomas Hoppe investigate the complexity of tax systems throughout the world from the perspective of multinational corporations. One purpose of the project is to develop an indicator, which ranks countries with regard to their level of tax complexity. The indicator should not only allow for comparisons across countries, but also assist…
For the first time, we offer a master seminar with focus on "transfer pricing". It is designed as a block seminar (German language, 5 ETCS). Having Dr. Claudia Dahle as a lecturer, we were able to win an experienced tax consultant from one of the Big4-Companies.
Transfer pricing continues to remain on the agenda – including in Germany, where the tax authorities continue to look thoroughly at all aspects of transfer pricing. This applies to many…
On February 18, 2017, Benjamin Oßwald gives a lecture on "Corporate Tax Avoidance and IP Boxes"at the 2017 ATA Midyear Meeting in Phoenix, Arizona, USA.