Vom Hör­saal direkt in die steuer­polit­ische Prax­is

Gemeinsam mit den Studierenden von Prof. Dr. Jens Müller und Prof. Dr. Dr. h.c. Dr. h.c. Caren Sureth-Sloane haben wir bei unserem Ausflug nach Berlin praxisnahe Eindrücke in die deutsche Finanz- und Steuerpolitik gewonnen.

Der Morgen startete mit dem Besuch einer Sitzung des Finanzausschusses im Deutschen Bundestag, bei der wir miterleben konnten, wie Finanzpolitik und Steuergesetze aktiv diskutiert und gestaltet werden.

Unser zweiter Stopp führte uns in das Bundesministerium der Finanzen (BMF), wo wir einen lehrreichen Überblick über die Aufgaben des BMF erhielten. Wir diskutierten über Gerechtigkeitsempfindungen bei der Besteuerung multinational tätiger Unternehmen und bekamen so Einblicke in die Herausforderungen bei der Gestaltung unserer Steuergesetze. Ein weiteres Highlight war die exklusive Tour durch das geschichtsträchtige Gebäude des BMF.

Zum Abschluss durften wir den Bundesverband der Deutschen Industrie (BDI) besuchen, um in einem aktiven Austausch mehr über die Arbeit und die Vertretung verschiedener Interessengruppen im Hinblick auf Steuern kennenzulernen.

Herzlichen Dank an Dr. Stefan Greil für die tollen Einblicke ins BMF. Ein weiterer Dank gilt Dr. Nadja Fochmann und Benjamin Koller für den regen Austausch mit unseren Studierenden im BDI.

News from our pro­fess­or­ship

News - re­search, present­a­tions, teach­ing and gen­er­al in­form­a­tion

Lec­ture: Car­en Sureth-Sloane, Tax Loss Off­set Re­stric­tions, Ref­er­ence De­pend­ency, and the As­sess­ment of Risky In­vest­ments: A Pro­spect…

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. 

Read more

Pub­lic­a­tion: Flag­mei­er, Müller, Sureth-Sloane (2017): When do Man­agers High­light their ef­fect­ive Tax Rate?, ar­qus, Dis­cus­sion Pa­per No.…

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, <link http://www.arqus.info/>www.arqus.info</link>.

Read more

Pub­lic­a­tion: Hoppe, Schanz, Sturm, Sureth-Sloane (2017): 2016 Glob­al MNC Tax Com­plex­ity Sur­vey, Ex­ec­ut­ive Sum­mary,…

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…

Read more

New block sem­in­ar for gradu­ated stu­dents on trans­fer pri­cing (5 ETCS)

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…

Read more

Present­a­tion: Ben­jamin Oßwald, Cor­por­ate Tax Avoid­ance and IP Boxes, 2017 ATA Mi­dyear Meet­ing, Phoenix, Ari­zona, USA

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.

Read more

Par­ti­cip­a­tion: Thomas Hoppe, ATA/KP­MG Tax Doc­tor­al Con­sor­ti­um, 2017 ATA Mi­dyear Meet­ing, Phoenix, Ari­zona, USA

On February 16, 2017, Thomas Hoppe takes part in the ATA/KPMG Tax Doctoral Consortium in Phoenix, Arizona, USA. The Tax Doctoral Colloquium is an integral part of the ATA Midyear Meeting where this year diverse renowned researchers participate in as well.

Read more

Lec­ture: Re­gina Ort­mann, Man­age­ment in­cent­ives for op­tim­al in­vest­ment de­cisions un­der for­mula ap­por­tion­ment, post­gradu­ate stu­dents…

On February 10, 2017 Dr. Regina Ortmann gives a lecture at the postgraduate students and junior professors’ workshop at the spring session of the Commission on Business Taxation of the VHB e.V. on the subject: Management incentives for optimal investment decisions under formula appointment.

Read more

Lec­ture: Ben­jamin Oßwald, Cor­por­ate Tax Avoid­ance and IP Boxes, Brown Bag Sem­in­ar Ac­count­ing De­part­ment, Madis­on, Wis­con­sin, USA

On February 3, 2017 Benjamin Oßwald gives a lecture on “Corporate Tax Avoidance and IP Boxes” at Brown Bag Seminar of the Accounting Department at Madison University, Wisconsin, USA.

Read more