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

Present­a­tion: To­bi­as Borne­mann, Ben­jamin Oßwald, Cor­por­ate Tax Avoid­ance and IP Boxes, An­nu­al Con­gress of the European Ac­count­ing…

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.

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Lec­ture: Mar­tina Rech­bauer,The Im­pact of Tax Loss Carry-For­wards on Firms' Fin­an­cing Be­ha­vi­or: An Em­pir­ic­al In­vest­ig­a­tion Around the…

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

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Lec­ture: Re­gina Ort­mann, Man­age­ment In­cent­ives for Op­tim­al In­vest­ment De­cisions un­der For­mula Ap­por­tion­ment, Brown Bag Sem­in­ar of…

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.

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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. 

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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>.

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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…

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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…

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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.

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