Dr. Stephan Alberternst
| January 2016 | Alberternst, Stephan/ Schwar, Torben: Relevanz der Zinsschranke - eine empirische Untersuchung der betroffenen Unternehmen von 2008 bis 2012, Young Researcher Seminar Universität Paderborn |
| September 2015 | Alberternst, Stephan/ Sureth-Sloane, Caren: The Effect of Taxes on Corporate Financing Decisions - Evidence from the German Interest Barrier, Fakultätsworkshop Wirtschaftswissenschaften, Bad Arolsen. |
| May 2015 | Alberternst, Stephan/ Sureth, Caren: The Effect of Taxes on Corporate Financing Decisions - Evidence from the German Interest Barrier, 77. Jahrestagung des VHB, Wirtschaftsuniversität Wien, Wien, Österreich. |
| April 2015 | Alberternst, Stephan/ Sureth, Caren: The Effect of Taxes on Corporate Financing Decisions - Evidence from the German Interest Barrier, European Accounting Association, 38th Annual Congress, Glasgow, United Kingdom. |
| February 2015 | Alberternst, Stephan/ Sureth, Caren: The Effect of Taxes on Corporate Financing Decisions - Evidence from the German Interest Barrier, 2015 ATA Midyear Meeting, Washington DC, USA. |
| July 2014 | Alberternst, Stephan/ Sureth, Caren: The Effect of Taxes on Corporate Financing Decisions - Evidence from the German Interest Barrier, 10. arqus-Tagung, Bayreuth. |
| April 2014 | Alberternst, Stephan/ Sureth, Caren: The Effect of Taxes on Corporate Financing Decisions - Evidence from the German Thin Capitalisation Rule, Doktorandenseminar, Wirtschaftsuniversität Wien, Wien, Österreich. |
| July 2012 | Alberternst, Stephan/ Sureth, Caren: The Effect of Taxes on Corporate Financing Decisions - Evidence from the German Thin Capitalisation Rule, 8. arqus-Tagung, Universität Tübingen, Tübingen. |
StB Dr. Michaela Bäumer
| June 2009 | Dahle, Claudia/ Bäumer, Michaela: Cross-Border Group-Taxation and Loss-Offset in the EU - An Analysis for CCCTB (Common Consolidate Corporate Tax Base) and ETAS (European Tax Allocation System), VHB-Tagung an der Friedrich-Alexander-Universität in Erlangen-Nürnberg. |
| May 2009 | Dahle, Claudia/ Bäumer, Michaela: Cross-Border Group-Taxation and Loss-Offset in the EU - An Analysis for CCCTB (Common Consolidate Corporate Tax Base) and ETAS (European Tax Allocation System), Annual Congress of the European Accounting Association, Tampere, Finland. |
| April 2008 | Sureth, Caren/ Üffing, Michaela: Tax Reform Proposals: Taxation of Multinational Corporations in the European Union — European Tax Allocation Systems vs. Common Consolidated Corporate Tax Base, Annual Congress of the European Accounting Association, Rotterdam, The Netherlands. |
Tobias Bornemann, Ph.D.
| February 2018 | Bornemann, Tobias/ Laplante, Stacie/ Oßwald, Benjamin: The Effect of Intellectual Property Boxes on Innovative Activity & Tax Avoidance, University of Arkansas Accounting Research Workshop, Fayetteville, Arkansas, USA. |
| January 2018 | Bornemann, Tobias/ Laplante, Stacie/ Oßwald, Benjamin: The Effect of Intellectual Property Boxes on Innovative Activity & Tax Avoidance, 1st Hawaiian Accounting Research Conference, Honolulu, Hawai'i, USA. |
| November 2017 | Oßwald, Benjamin/ Bornemann, Tobias: Corporate Tax Avoidance and IP Boxes, National Tax Association's Annual Meeting on Taxation, Philadelphia, USA. |
| September 2017 | Oßwald, Benjamin/ Bornemann, Tobias: Corporate Tax Avoidance and IP Boxes, University of Illinois Tax Doctoral Consortium III, Chicago, USA. |
| July 2017 | Oßwald, Benjamin/ Bornemann, Tobias: Corporate Tax Avoidance and IP Boxes, 7th Conference on Current Research in Taxation, EIASM und Wirtschaftsuniversität Wien, Österreich. |
| June 2017 | Oßwald, Benjamin/ Bornemann, Tobias: Corporate Tax Avoidance and IP Boxes, 79. Jahrestagung des VHB, Universität St. Gallen, Schweiz. |
| May 2017 | Oßwald, Benjamin/ Bornemann, Tobias: Corporate Tax Avoidance and IP Boxes, Annual Congress of the European Accounting Association, Valencia, Spanien. |
| February 2017 | Oßwald, Benjamin/ Bornemann, Tobias: Corporate Tax Avoidance and IP Boxes, 2017 ATA Midyear Meeting, Phoenix, Arizona, USA. |
| Oßwald, Benjamin/ Bornemann, Tobias: Corporate Tax Avoidance and IP Boxes, Brown Bag Seminar Accounting Department, Madison, Wisconsin, USA. | |
| November 2016 | Oßwald, Benjamin/ Bornemann, Tobias: Corporate Tax Avoidance and IP Boxes, WHU Brown Bag Seminar, Vallendar. |
| October 2016 | Bornemann, Tobias: Tax Avoidance and Accounting Conservatism, 3rd Vienna Ph.D. Seminar in International Business Taxation, Wien, Österreich. |
| Oßwald, Benjamin/ Bornemann, Tobias: Corporate Tax Avoidance and IP Boxes, 3rd Doctoral Research Seminar at Vienna University of Economics and Business, WU Wien. | |
| July 2016 | Oßwald, Benjamin/ Bornemann, Tobias: Which Firm Benefit from R&D Tax Incentives?, arqus-Tagung 2016, München. |
| June 2016 | Bornemann, Tobias: Tax Avoidance via Intertemporal Profit Shifting, Young Researcher Seminar, Universität Paderborn, Paderborn. |
| November 2015 | Bornemann, Tobias: Do Transfer Pricing Rules Distort R&D Investment Decisions?, 108th Annual Conference on Taxation, National Tax Association, Boston, USA. |
| July 2015 | Bornemann, Tobias: The Impact of Organizational Form on MNEs' Group Structure and Tax Avoidance, arqus-Tagung 2015, Hannover. |
| Oßwald, Benjamin/ Bornemann, Tobias: Who Really Benefits from R&D Tax Incentives?, arqus-Tagung 2015, Hannover. | |
| June 2015 | Bornemann, Tobias: Do Transfer Pricing Rules Distort R&D Investment Decisions?, Universität Paderborn, Paderborn. |
| April 2015 | Bornemann, Tobias: Do Transfer Pricing Rules Distort R&D Investment Decisions?, 38th European Accounting Association Annual Congress 2015, Glasgow, United Kingdom. |
| Bornemann, Tobias: Do Transfer Pricing Rules Distort R&D Investment Decisions?, 2nd Doctoral Research Seminar, WU Wien, Wien, Österreich. | |
| February 2015 | Bornemann, Tobias: Do Transfer Pricing Rules Distort R&D Investments?, 2015 ATA Midyear Meeting, Washington DC, USA. |
| December 2014 | Bornemann, Tobias: Do Transfer Pricing Rules Distort R&D Investments?, Universität Paderborn, Paderborn. |
| April 2014 | Bornemann, Tobias: Diskussion des Beitrags: The CCCTB Option – An Experimental Study von Claudia Keser, Gerrit Kimpel, Andreas Oestreicher, Doktorandenseminar, Wirtschaftsuniversität Wien, Wien, Österreich. |
| January 2014 | Bornemann, Tobias: Taxing R&D Investments and Intangibles in a Globalised World, Young Researcher Seminar Universität Paderborn, Paderborn. |
Dr. Bastian Brinkmann
| October 2014 | Brinkmann, Bastian: Tax Volatility, Tax Planning and Firm Strategies, WHU Otto Beisheim School of Management, Vallendar. |
| July 2014 | Brinkmann, Bastian: Tax Planning Strategies and Firm Value, 10. arqus-Tagung, Bayreuth. |
| April 2014 | Brinkmann, Bastian: Tax Volatility, Tax Persistence and Firm Value, Doktorandenseminar, Wirtschaftsuniversität Wien, Wien, Österreich. |
StB Dr. Claudia Dahle
| July 2009 | Dahle, Claudia/ Sureth, Caren: Income-related Minimum Taxation Concepts and their Impact on Corporate Investment Decisions, AFAANZ Conference 2009, Adelaide, Australien. |
| June 2009 | Dahle, Claudia/ Bäumer, Michaela: Cross-Border Group-Taxation and Loss-Offset in the EU - An Analysis for CCCTB (Common Consolidate Corporate Tax Base) and ETAS (European Tax Allocation System), 71. Wissenschaftliche Jahrestagung des Verbands der Hochschullehrer für Betriebswirtschaft e.V., Friedrich-Alexander-Universität in Erlangen-Nürnberg. |
| May 2009 | Dahle, Claudia/ Bäumer, Michaela: Cross-Border Group-Taxation and Loss-Offset in the EU - An Analysis for CCCTB (Common Consolidate Corporate Tax Base) and ETAS (European Tax Allocation System), Annual Congress of the European Accounting Association, Tampere, Finland. |
| February 2009 | Dahle, Claudia/ Sureth, Caren: Minimum Taxation Concepts and their Impact on Corporate Investment Decisions, Midyear Meeting der American Taxation Association in Orlando, Florida. |
| December 2008 | Sureth, Caren/ Dahle, Claudia: Wirkungen der Mindestbesteuerung in der EU - der Einfluss verschiedener Konzepte auf unternehmerische Investitionsentscheidungen, Forum für Rechnungslegung, Universität Bremen. |
| November 2008 | Dahle, Claudia/ Bäumer, Michaela: Group Taxation and Loss Offset in the EU - an Analysis for CCCTB (Common Consolidated Tax Base) and ETAS (European Tax Allocation System), Special International Executive Roundtable, Denver, Colorado. |
| September 2008 | Dahle, Claudia/ Sureth, Caren: The Influence of Minimum Taxation Concepts on Corporate Investment Decisions, Research Seminar of the Colorado University, Denver, Colorado. |
| August 2008 | Dahle, Claudia/ Sureth, Caren: The Influence of Minimum Taxation Concepts on Corporate Investment Decisions, Annual Meeting of the American Accounting Association, Anaheim, California. |
| April 2008 | Dahle, Claudia/ Sureth, Caren: The Influence of Minimum Taxation Concepts on Corporations, Annual Congress of the European Accounting Association, Rotterdam, The Netherlands. |
Laura Emmighausen
| March 2018 | Emmighausen, Laura: Was stiftet Arbeitszufriedenheit beim wissenschaftlichen Nachwuchs?, Doktorandenseminar, Universität Friedrich-Alexander-Universität Erlangen-Nürnberg |
| September 2017 | Emmighausen, Laura: Der wissenschaftliche Nachwuchs an der Fakultät für Wirtschaftswissenschaften, Brown Bag Seminar, Universität Paderborn. |
| May 2016 | Emmighausen, Laura: Bridging the Gap between Theory and Practice, Brown Bag Seminar, Universität Paderborn. |
Dr. Vanessa Flagmeier
| May 2012 | Flagmeier, Vanessa/ Müller, Jens: Tax Loss Carryforward Disclosure and Uncertainty, 74. wissenschaftliche Jahrestagung des Verbands der Hochschullehrer für Betriebswirtschaft e.V. (VHB), Freie Universität Bozen, Bozen, Italien. |
| Flagmeier, Vanessa/ Müller, Jens: Tax Loss Carryforward Disclosure and Uncertainty, European Accounting Association, 35th Annual Congress, Ljubljana, Slovenia. |
Dr. Alexander Halberstadt
| July 2009 | Halberstadt, Alexander: Haltedauern und Veräußerungszeitpunkte bei riskanten Investitionen und einer Besteuerung von Veräußerungsgewinnen, arqus Jahrestagung, WHU Vallendar. |
| February 2009 | Halberstadt, Alexander: Der Einfluss der Abgeltungssteuer auf die Vorteilhaftigkeit von Anlagen in Genussscheine und Aktien, Forschungsseminar der Fakultät für Wirtschaftswissenschaften der Universität Paderborn, Braunlage. |
| April 2008 | Halberstadt, Alexander/ Sureth, Caren: Effects of Capital Gains Taxation on Investment Behavior under Uncertainty and Various Risk Preferences, Annual Congress of the European Accounting Association Rotterdam, The Netherlands. |
| November 2006 | Halberstadt, Alexander: Die Besteuerung von Veräußerungsgewinnen und Investitionsentscheidungen bei Risikoaversion, Doktorandenseminar, Universität Paderborn, Paderborn. |
Dr. Annika Hegemann
| July 2012 | Hegemann, Annika: Flexible Investitionsentscheidung unter einer Veräußerungsgewinnsteuer, 8. arqus-Tagung, Universität Tübingen, Tübingen. |
Dr. Thomas Hoppe
| February 2019 | Hoppe, Thomas/ Schanz, Deborah/ Sturm, Susann/ Sureth-Sloane, Caren: Tax Complexity Index – eine Untersuchung zum weltweiten Steuerklima für MNU, Verrechnungspreise in der C-Suite: Disruption und Verteidigung, Frankfurt, Deutschland. |
| November 2018 | Hoppe, Thomas/ Schanz, Deborah/ Sturm, Susann/ Sureth-Sloane, Caren/ Voget, Johannes: The Relation Between Tax Complexity and Foreign Direct Investments: Evidence Across Countries, 4th Doctoral Research Seminar in Taxation, Wirtschaftsuniversität Wien, Wien. |
| November 2018 | Hoppe, Thomas/ Schanz, Deborah/ Sturm, Susann/ Sureth-Sloane, Caren/ Voget, Johannes: The Relation Between Tax Complexity and Foreign Direct Investments: Evidence Across Countries, Fakultätsforschungsworkshop, Universität Paderborn, Paderborn. |
| November 2018 | Hoppe, Thomas/ Schanz, Deborah/ Sturm, Susann/ Sureth-Sloane, Caren/ Voget, Johannes: The Relation Between Tax Complexity and Foreign Direct Investments: Evidence Across Countries, Doktorandenworkshop: Aktuelle Themen in Accounting- und Steuerforschung, Ludwig-Maximilians-Universität München, München. |
| October 2018 | Hoppe, Thomas/ Schanz, Deborah/ Sturm, Susann/ Sureth-Sloane, Caren/ Voget, Johannes: The Relation Between Tax Complexity and Foreign Direct Investments: Evidence Across Countries, 5th Annual Ma Tax Conference, ZEW, Mannheim. |
| February 2018 | Hoppe, Thomas/ Schanz, Deborah/ Sturm, Susann/ Sureth-Sloane, Caren: Measuring Tax Complexity across Countries - A Survey Based Approach, Young Researcher Seminar, Universität Paderborn, Paderborn. |
| Hoppe, Thomas/ Schanz, Deborah/ Sturm, Susann/ Sureth-Sloane, Caren: Measuring Tax Complexity across Countries - A Survey Based Approach, 2018 ATA Midyear Meeting, New Orleans, Louisiana, USA. | |
| October 2017 | Hoppe, Thomas/ Schanz, Deborah/ Sturm, Susann/ Sureth-Sloane, Caren: Measuring Tax Complexity across Countries - A Survey Based Approach, 12th Conference on Empirical Legal Studies, Ithaca, New York, USA. |
| September 2017 | Hoppe, Thomas/ Schanz, Deborah/ Sturm, Susann/ Sureth-Sloane, Caren: 2016 Global MNC Tax Complexity Survey - Measuring Tax Complexity across Countries, International Tax Law Group Meeting, Rödl & Partner, Frankfurt. |
| Hoppe, Thomas/ Schanz, Deborah/ Sturm, Susann/ Sureth-Sloane, Caren: Measuring Tax Complexity across Countries - A Survey Based Approach, Fakultätsforschungsworkshop, Universität Paderborn, Lippstadt. | |
| July 2017 | Hoppe, Thomas/ Schanz, Deborah/ Sturm, Susann/ Sureth-Sloane, Caren: The Impact of Tax Complexity on Firms’ Profit Shifting Behavior, arqus-Tagung 2017, Freie Universität Berlin, Berlin. |
| May 2017 | Hoppe, Thomas/ Schanz, Deborah/ Sturm, Susann/ Sureth-Sloane, Caren: Der Einfluss von steuerlicher Regulierung auf multinationale Unternehmen - Zwischenstand, Wissenschaftliche Jahrestagung der Stiftung Prof. Dr. oec. Westerfelhaus, Universität Bielefeld, Bielefeld. |
| March 2017 | Hoppe, Thomas/ Schanz, Deborah/ Sturm, Susann/ Sureth-Sloane, Caren: Insights into the 2016 Global MNC Tax Complexity Survey, Doktorandenkolloquium, Universität Bayreuth, Bayreuth. |
| January 2017 | Hoppe, Thomas/ Schanz, Deborah/ Sturm, Susann/ Sureth-Sloane, Caren: Steuerliche Komplexität, Kamingespräch der Schmalenbach-Gesellschaft für Betriebswirtschaft, Evonik Industries, Essen. |
| November 2016 | Hoppe, Thomas/ Schanz, Deborah/ Sturm, Susann/ Sureth-Sloane, Caren: What Drives Tax Complexity across Countries? Most Important Issues for Multinational Corporations, Research Workshop, Universität Paderborn, Paderborn. |
| December 2016 | Hoppe, Thomas/ Schanz, Deborah/ Sturm, Susann/ Sureth-Sloane, Caren: What Drives Tax Complexity across Countries? Relevant Issues for Multinational Corporations, Doktorandenkolloquium, Universität Bayreuth, Bayreuth. |
| November 2016 | Hoppe, Thomas/ Schanz, Deborah/ Sturm, Susann/ Sureth-Sloane, Caren: Towards the Measurement of Tax Complexity: Experts’ Perceptions from 108 Countries, Fakultätsforschungsworkshop, Universität Paderborn, Paderborn. |
| October 2016 | Hoppe, Thomas: Diskussion: Capital Market Reaction to Tax Avoidance: Evidence from LuxLeaks, 3rd Doctoral Research Seminar in Taxation, Wirtschaftsuniversität Wien, Wien, Österreich. |
| Hoppe, Thomas/ Schanz, Deborah/ Sturm, Susann/ Sureth-Sloane, Caren: What are the Driving Forces of Tax Complexity for MNCs? A Cross-Country Investigation of Tax Professionals’ Perceptions, 3rd Doctoral Research Seminar in Taxation, Wirtschaftsuniversität Wien, Wien, Österreich. | |
| July 2016 | Hoppe, Thomas/ Schanz, Deborah/ Sturm, Susann/ Sureth-Sloane, Caren: Differences in Effective Tax Rates: The Impact of Tax Complexity, arqus-Tagung 2016, Ludwig-Maximilians-Universität München, München. |
| February 2016 | Hoppe, Thomas/ Sureth-Sloane, Caren: Der Einfluss von steuerlichen Regulierungen auf multinationale Unternehmen, Wissenschaftliche Jahrestagung der Stiftung Prof. Dr. oec. Westerfelhaus, Universität Bielefeld, Bielefeld. |
| November 2015 | Hoppe, Thomas/ Schanz, Deborah/ Sturm, Susann/ Sureth-Sloane, Caren: What Are the Driving Forces of Tax Complexity for MNCs? A Cross-Country Investigation of Tax Professionals’ Perceptions, Young Researcher Seminar, Universität Paderborn, Paderborn. |
| October 2015 | Hoppe, Thomas/ Schanz, Deborah/ Sturm, Susann/ Sureth-Sloane, Caren: Lost in Complexity - The Impact of Tax Regulations on MNCs, Doktorandenkolloquium, Universität Bayreuth, Bayreuth. |
| Hoppe, Thomas/ Schanz, Deborah/ Sturm, Susann/ Sureth-Sloane, Caren: What Are the Driving Forces of Tax Complexity for MNCs? A Cross-Country Investigation of Tax Professionals’ Perceptions, Young Researcher Seminar, Universität Paderborn, Paderborn. | |
| September 2015 | Hoppe, Thomas/ Schanz, Deborah/ Sturm, Susann/ Sureth-Sloane, Caren: Lost in Complexity - The Impact of Tax Regulations on MNEs, Fakultätsforschungsworkshop, Universität Paderborn, Bad Arolsen. |
| July 2015 | Hoppe, Thomas/ Schanz, Deborah/ Sturm, Susann/ Sureth, Caren: Lost in Complexity - The Impact of Tax Regulations on MNEs, arqus-Tagung 2015, Leibniz Universität Hannover, Hannover. |
| June 2015 | Hoppe, Thomas/ Schanz, Deborah/ Sturm, Susann/ Sureth, Caren: Tax Complexity and Its Impact on Multinational Enterprises, Young Researcher Seminar, Universität Paderborn, Paderborn. |
| April 2015 | Hoppe, Thomas: Diskussion: The Information Content of Large Book-Tax Differences - Empirical Evidence from Germany, 2nd Doctoral Research Seminar in Taxation, Wirtschaftsuniversität Wien, Wien, Österreich. |
Dr. Pia Kortebusch
| February 2016 | Diller, Markus/ Kortebusch, Pia/ Schneider, Georg/ Sureth-Sloane, Caren: Boon or Bane of Advance Tax Rulings as a Measure to Mitigate Tax Uncertainty and Foster Investment, Frühjahrstagung der Wissenschaftlichen Kommission Betriebswirtschaftliche Steuerlehre im VHB, Universität Mannheim, Mannheim. |
| June 2014 | Diller, Markus/ Kortebusch, Pia/ Schneider, Georg/ Sureth, Caren: Is Legal Certainty for Taxpayers Desirable? A Tax Payers' and Tax Authorities' View on Advance Tax Rulings, 76. wissenschaftliche Jahrestagung des Verbands der Hochschullehrer für Betriebswirtschaft e.V. (VHB), Universität Leipzig, Leipzig. |
| May 2014 | Kortebusch, Pia: Is Legal Certainty for Taxpayers Desirable? A Tax Payers' and Tax Authorities' View on Advance Tax Rulings, European Accounting Association (EAA), 37th Annual Congress 2014, Tallinn, Estland. |
| November 2013 | Vollert, Pia: Should Multinational Companies Request an Advance Pricing Agreement (APA) – or Shouldn’t They?, Konferenz Taxing Multinational Firms, ZEW Mannheim, Mannheim. |
| November 2013 | Vollert, Pia: Diskussion des Beitrags: Transfer Pricing, Vertical Integration and Production Externalities: Implication on Profits and the Arm’s Length Principle, Yaron Lahav, Konferenz Taxing Multinational Firms, ZEW Mannheim, Mannheim. |
| July 2013 | Vollert, Pia: Koreferat zum Beitrag: Tax Attractiveness and the Location of German-Controlled Subsidiaries, Sara Keller und Deborah Schanz, 9. arqus-Tagung, Universität Bochum, Bochum. |
| May 2013 | Vollert, Pia: Should Multinational Companies Request an Advance Pricing Agreement (APA) - or Shouldn't They?, 36th Annual Congress of the European Accounting Association, Paris, Frankreich. |
| September 2012 | Vollert, Pia: Lohnt sich der Abschluss eines Advanced Pricing Agreements (APA) für multinationale Unternehmen?, Fakultätsforschungsworkshop der Fakultät für Wirtschaftswissenschaften der Universität Paderborn, Meschede am Hennesee. |
| Vollert, Pia/ Diller, Markus: Economic Analysis of Advance Tax Rulings, Tax Research Network, London, Großbritannien. | |
| April 2011 | Vollert, Pia/ Diller, Markus: Economic Analysis of Advance Tax Rulings, 34th Annual Congress of the European Accounting Association, Rom, Italien. |
Thomas Kourouxous, Ph.D.
| July 2019 | Kourouxous, Thomas, Diskussion über: Zur optimalen Ausübung des fortführungsgebundenen Verlustvortrags von Markus Diller, 15. arqus-Tagung, Innsbruck, Österreich. |
| Kourouxous, Thomas/ Krenn, Peter: Taxation, Board Monitoring, and Management Incentives, 15. arqus-Tagung, Innsbruck, Österreich. | |
| May 2018 | Kourouxous, Thomas: Taxation and Market-Based Transfer Prices, 41st EAA Annual Congress 2018, Bocconi University, Mailand, Italien. |
| Kourouxous, Thomas: Diskussion über: The Impact of Financial Transaction Taxes on Stock Markets: Short-run Effects, Long-run Effects, and Migration, von Eichfelder, Lau, Noth, 80. VHB Jahrestagung, Otto-von-Guericke-Universität, Magdeburg. | |
| June 2016 | Kourouxous, Thomas: Diskussion über: The Effects of Internal Control Reporting Regulation on Control Quality, Compensation and Audit Quality, 12th EIASM Workshop on Accounting and Economics, Tilburg University, Tilburg. |
| May 2016 | Bauer, Thomas/ Kourouxous, Thomas/ Krenn, Peter: Agency Conflicts between Firm Owners and Managers: A Review, 78. Jahrestagung des VHB, Technische Universität München, München. |
| September 2015 | Kourouxous, Thomas: Diskussion über: Incentives and the Delegation of Task Assignment, XVI. Symposium zur ökonomischen Analyse der Unternehmung, Hamburg School of Business Administration, Hamburg. |
| March 2015 | Bauer, Thomas/ Kourouxous, Thomas: Capital Charge Rates, Investment Incentives and Taxation, 15th Annual Conference for Management Accounting Research, WHU Otto Beisheim School of Management, Vallendar. |
Prof. Dr. Johannes Lorenz
| April 2021 | Diller, Markus/ Lorenz, Johannes/ Sureth-Sloane, Caren: The Epidemiology of Tax Avoidance Narratives, TRR 266 Mini Conference. |
| November 2020 | Diller, Markus/ Lorenz, Johannes: Do Countries Benefit from Tax Transfer Pricing Rule Inconsistency?, Jahreskonferenz des DFG- Sonderforschungsbereichs TRR266, HU Berlin. |
| October 2020 | Diller, Markus/ Lorenz, Johannes: The Epidemiology of Tax Avoidance Narratives, Herbsttagung der Kommission Steuerlehre des Verbandes der Hochschullehrer für Betriebswirtschaft, Katholische Universität Eichstätt-Ingolstadt. |
| Diller, Markus/ Lorenz, Johannes: Do Countries Benefit from Tax Transfer Pricing Rule Inconsistency?, Herbsttagung der Kommission Steuerlehre des Verbandes der Hochschullehrer für Betriebswirtschaft, Katholische Universität Eichstätt-Ingolstadt. | |
| September 2019 | Diller, Markus/ Lorenz, Johannes/ Meier, David: Tax Avoidance and Social Control, OR2019 (joint annual scientific conference of the national Operations Research Societies of Germany [GOR], Austria [ÖGOR], and Switzerland [SVOR]), TU Dresden. |
| May 2018 | Diller, Markus/ Späth, Thomas/ Schwarz, Hans-Georg/ Lorenz, Johannes: The Preferential Treatment of Business Assets in German Inheritance Tax Law, 41. Annual Congress, European Accounting Association, Bocconi University, Milan, Italy. |
| May 2017 | Lorenz, Johannes/ Frey, Lisa: Tax Avoidance and Earnings Management depending on the Level of Book-Tax-Conformity, 40. Annual Congress, European Accounting Association, University of Valencia, Valencia, Spain. |
| May 2016 | Diller, Markus/ Lorenz, Johannes: Transfer Pricing, Strategic Audit, and Information Exchange Agreements, 39. Annual Congress, European Accounting Association, Maastricht University, Maastricht, Netherlands. |
| May 2015 | Lorenz, Johannes: Evolutionary Dynamics of Tax Complexity and Tax Evasion, 38. Annual Congress, European Accounting Association, University of Strathclyde, Glasgow, Scotland. |
| Lorenz, Johannes: Evolutionary Dynamics of Tax Complexity and Tax Evasion, 77. Jahrestagung, VHB, WU Wien, Vienna, Austria. | |
| May 2014 | Diller, Markus/ Lorenz, Johannes: Tax Aggressiveness of Taxpayers with Heterogenous Income and Uncertainty about Taxable Income, 37. Annual Congress, European Accounting Association, University of Tartu/ Estonian Business School, Tallinn, Estonia. |
| Diller, Markus/ Lorenz, Johannes: Tax Avoidance and Social Control, 37. Annual Congress, European Accounting Association, University of Tartu/ Estonian Business School, Tallinn, Estonia. | |
| Diller, Markus/ Lorenz, Johannes: Tax Aggressiveness of Taxpayers with Heterogenous Income and Uncertainty about Taxable Income, 76. Jahrestagung, VHB, Universität Leipzig. | |
| Diller, Markus/ Lorenz, Johannes: Tax Avoidance and Social Control, 76. Jahrestagung, VHB, Universität Leipzig. | |
| May 2013 | Grottke, Markus/ Lorenz, Johannes: Tax Consultants’ Incentives – a Game-Theoretical Explanation of Tax Consultants’, Taxpayers’ and the Fiscal Authorities’ Behaviour, 36. Annual Congress, European Accounting Association, Paris-Dauphine University, Paris, France. |
StB Prof. Dr. Alexandra Maßbaum
| May 2009 | Maßbaum, Alexandra/ Sureth, Caren: The Impact of Thin Capitalization Rules on Capital Structure Decisions: A Comparison of Italy, Belgium and Germany, Annual Congress of the European Accounting Association, Tampere, Finnland. |
| July 2008 | Maßbaum, Alexandra: Der Einfluss von Thin-Capitalization-Rules auf unternehmerische Kapitalstrukturunterscheidungen, arqus 4. Quantitativer Steuerlehretag, Universität Bielefeld, Bielefeld. |
| May 2008 | Maßbaum, Alexandra/ Sureth, Caren: Thin Capitalization Rules and Entrepreneurial Capital Structure Decisions, 70. Wissenschaftliche Jahrestagung des Verbands der Hochschullehrer für Betriebswirtschaft, Freie Universität Berlin, Berlin. |
| April 2008 | Maßbaum, Alexandra/ Sureth, Caren: Thin Capitalization Rules and Entrepreneurial Capital Structure Decisions, Annual Congress of the European Accounting Association, Rotterdam, The Netherlands. |
| November 2007 | Maßbaum, Alexandra: Der Einfluss der Thin Capitalization Rules auf unternehmerische Kapitalstrukturentscheidungen - eine Analyse für Deutschland, Universität Bielefeld, Bielefeld. |
| November 2005 | Maßbaum, Alexandra/ Blaufus, Kay/ Westphälinger, Sven: Der Einfluss von Thin Capitalization Rules auf unternehmerische Kapitalstrukturentscheidungen, Universität Paderborn, Paderborn. |
Prof. Dr. Jens Müller
| May 2010 | Müller, Jens: Marktnahe Bewertung von Unternehmen nach der Erbschaftsteuerreform? - Ausschuss Unternehmensrechnung im Verein für Socialpolitik: Konzeptionelle Fragestellungen der Unternehmensrechnung und Besteuerung, Universität Gießen, Gießen. |
| March 2010 | Müller, Jens: Informativeness of Earnings and Tax Reconciliation - INTACCT Workshop, University of Varna, Bulgarien. |
| Müller, Jens: Informativeness of Earnings and Tax Reconciliation - WHU Otto Beisheim School of Management, Vallendar. | |
| February 2010 | Müller, Jens: Informativeness of Earnings and Tax Reconciliation - Ökonomischer Workshop, Universität Würzburg. |
| January 2010 | Müller, Jens/ Sureth, Caren: Marktnahe Bewertung von Unternehmen für die Erbschaftsteuer - eine Illusion?, WHU Otto Beisheim School of Management, Vallendar. |
| September 2009 | Müller, Jens: Informativeness of Earnings and Tax Reconciliation - Workshop "Empirische Forschung in der Betriebswirtschaftlichen Steuerlehre", Universität Mannheim, ZEW. |
| August 2009 | Müller, Jens: The Impact of Tax Optimized Investment Projects on the Effective Group Tax Rate, Annual Meeting, American Accounting Association, New York, New York. |
| May 2009 | Müller, Jens: Informativeness of Earnings and Tax Reconciliation, European Accounting Association, Tampere, Finnland. |
| August 2008 | Müller, Jens: The Challenge of Assessing a Fair Value of Closely-Held Corporations with Inflexible Valuation Methods, Annual Meeting of the American Accounting Association, Anaheim, California. |
| April 2008 | Müller, Jens: The Challenge of Valuing Closely-Held Corporations for Tax Purposes with Inflexible Valuation Methods: Evidence from Germany, Annual Congress of the European Accounting Association, Rotterdam, The Netherlands. |
| August 2007 | Sureth, Caren/ Maiterth, Ralf/ Müller, Jens: Minimum Taxation by Taxing Wealth - Capital Budgeting and Business Strategy, Annual Meeting, American Accounting Association, Chicago, Illinois. |
| May 2007 | Sureth, Caren/ Maiterth, Ralf/ Müller, Jens: Firm Valuation for Tax Purpose - Can Multiples Do the Job?, 69. Wissenschaftliche Jahrestagung des Verbandes der Hochschullehrer für Betriebswirtschaft e.V., Universität Paderborn, Paderborn. |
| April 2007 | Müller, Jens: Firm Valuation for Tax Purpose - Can Multiples Do the Job?, 30th Annual Congress of the European Accounting Association, Lisbon, Portugal. |
| January 2007 | Müller, Jens: How to Close the Value Gap between Market and Tax Values?, Wirtschaftswissenschaftlichen Kolloquiums, Leibniz Universität Hannover. |
| July 2006 | Müller, Jens: How to Close the Value Gap between Market and Tax Values, Arbeitskreis Quantitative Steuerlehre, Magdeburg. |
| June 2006 | Müller, Jens: How to Close the Value Gap between Market and Tax Values, 29. Annual Conference of the European Accounting Association, Dublin, Irland. |
| Müller, Jens: How to Close the Value Gap between Market and Tax Values?, International Conference on Policy Modeling, Hong Kong, China. | |
| March 2006 | Müller, Jens: Company Valuation for Tax Purposes – Being at the Mercy of Market Conditions, 29. Annual Conference of the European Accounting Association, Dublin, Irland. |
| February 2006 | Müller, Jens: How to Close the Value Gap between Market and Tax Values?, Forschungsworkshop der Fakultät für Wirtschaftswissenschaften der Universität Paderborn, Garmisch-Partenkirchen. |
| September 2005 | Müller, Jens: The Impact of Economic Cycles of Firm Valuation for Tax Purposes and its Implication for a True and Fair Tax Base, Joint Seminar on Finance, Taxation and Marketing for International Competitiveness, North-West University Potchefstroom, Südafrika. |
| June 2005 | Müller, Jens: The Impact of Economic Cycles of Firm Valuation for Tax Purposes and its Implication for a True and Fair Tax Base, International Conference on Policy Modeling, Istanbul, Türkei. |
StB Prof. Dr. Daniel Nordhoff
| July 2007 | Nordhoff, Daniel: Umsatzsteuerbetrug - Der Einfluss zeitlicher Handlungsflexibilität in partialanalytischen Modellen, Arbeitskreis Quantitative Steuerlehre, Leopold-Franzens-Universität Innsbruck. |
Jun.-Prof. Regina Ortmann, Ph.D.
| May 2017 | Ortmann, Regina: Management Incentives for Optimal Investment Decisions under Formula Apportionment, Brown Bag Seminar des NoCeTs und des Departments of Business and Management Science, NHH Bergen, Norwegen. |
| February 2017 | Ortmann, Regina: Management Incentives for Optimal Investment Decisions under Formula Apportionment, Habilitanden und Juniorprofessoren-Workshop der Frühjahrstagung der Kommission Betriebswirtschaftliche Steuerlehre im VHB e.V. an der Julius-Maximilians-Universität Würzburg. |
| September 2016 | Ortmann, Regina: Formula Apportionment or Separate Accounting? Tax-Induced Distortions of Multinationals' Locational Investment Decisions, 17. Symposium zur Ökonomischen Analyse der Unternehmung, GEABA, e.V., Universität Basel, Basel, Schweiz. |
| August 2016 | Ortmann, Regina: Formula Apportionment or Separate Accounting? Tax-Induced Distortions of Multinationals' Locational Investment Decisions, 17. Symposium zur Ökonomischen Analyse der Unternehmung, Annual Meeting of the American Accounting Association (AAA) 2016, New York, USA. |
| July 2016 | Ortmann, Regina: Formula Apportionment or Separate Accounting? Tax-Induced Distortions of Multinationals' Locational Investment Decisions, arqus-Tagung, Ludwig-Maximilians-Universität München, München. |
| May 2016 | Ortmann, Regina: Formula Apportionment or Separate Accounting? Tax-Induced Distortions of Multinationals' Locational Investment Decisions, 39th Annual Congress der European Accounting Association, Maastricht, Niederlande. |
| September 2015 | Ortmann, Regina: CCCTB or Separate Accounting? Tax-Induced Distortions of Multinationals' Locational Decisions, Fakultätsworkshop Wirtschaftswissenschaften, Bad Arolsen. |
| February 2015 | Ortmann, Regina: CCCTB or Separate Accounting? Tax-Induced Distortions of Multinationals' Locational Decisions, 2015 ATA Midyear Meeting, Washington DC, USA. |
| December 2014 | Ortmann, Regina/ Pummerer, Erich: CCCTB or Separate Accounting? Tax-Induced Distortions of Multinationals' Locational Decisions, TAF-Research Workshop, Universität Paderborn, Paderborn. |
| August 2014 | Ortmann, Regina: Does Uncertainty about the Weights on the Apportionment Factors Lower Groups' Expectations about the After-Tax Corporate Income?, Annual Meeting of the American Accounting Association (AAA) 2014, Atlanta, Georgia, USA. |
| May 2014 | Ortmann, Regina: Does Uncertainty about the Weights on the Apportionment Factors Lower Groups' Expectations about the After-Tax Corporate Income?, European Accounting association (EAA), 37th Annual Congress 2014, Tallinn, Estland. |
| August 2013 | Ortmann, Regina/ Sureth, Caren: Can CCCTB Alleviate Tax Discrimination of Loss-Making European Multinational Groups?, Annual Meeting of the American Accounting Association, Anaheim, CA, USA. |
| July 2013 | Ortmann, Regina/ Sureth, Caren: Can CCCTB Alleviate Tax Discrimination of Loss-Making European Multinational Groups?, 9. arqus-Tagung, Doktorandenworkshop, Universität Bochum, Bochum. |
Benjamin Oßwald, Ph.D.
| July 2018 | Oßwald, Benjamin/ Sureth-Sloane, Caren: Do Country Risk Factors Distort the Effect of Taxes on Corporate Risk Taking?, 8th EIASM Conference on Current Research in Taxation, Westfälische Wilhelms-Universität Münster, Münster. |
| Oßwald, Benjamin: Corporate Tax Planning and Information Environment, TAF Young Researcher Seminar, Paderborn University, Paderborn | |
| February 2018 | Bornemann, Tobias / Laplante, Stacie / Oßwald, Benjamin: The Effect of Intellectual Property Boxes on Innovative Activity & Tax Avoidance, University of Arkansas Accounting Research Workshop, Fayetteville, Arkansas, USA. |
| Oßwald, Benjamin / Sureth-Sloane, Caren: How Does Country Risk Affect the Impact of Taxes on Corporate Risk-taking?, University of Wisconsin-Madison Accounting Research Workshop, Madison, Wisconsin, USA. | |
| January 2018 | Bornemann, Tobias / Laplante, Stacie / Oßwald, Benjamin: The Effect of Intellectual Property Boxes on Innovative Activity & Tax Avoidance, 1st Hawaiian Accounting Research Conference, Honolulu, Hawai'i, USA. |
| November 2017 | Oßwald, Benjamin / Bornemann, Tobias: Coporate Tax Avoidance and IP Boxes, National Tax Association's Annual Meeting on Taxation, Philadelphia, USA. |
| Oßwald, Benjamin / Sureth-Sloane, Caren: Taxes, Country Risk, and Corporate Risk-Taking, National Tax Association's Annual Meeting, Philadelphia, USA. | |
| September 2017 | Oßwald, Benjamin / Bornemann, Tobias: Coporate Tax Avoidance and IP Boxes, University of Illinois Tax Doctoral Consortium III, Chicago, USA. |
| July 2017 | Oßwald, Benjamin / Bornemann, Tobias: Coporate Tax Avoidance and IP Boxes, 7th Conference on Current Research in Taxation, EIASM and Vienna University of Economics and Business, Vienna, Austria. |
| Oßwald, Benjamin, Discussion on: Maximization of the Expected Utility, Tax Avoidance, and Corporate Governance by Alexandre Jose Negrini de Mattos and Amaury Jose Rezende, 7th Conference on Current Research in Taxation, EIASM and Vienna University of Economics and Business, Vienna, Austria. | |
| Oßwald, Benjamin / Sureth-Sloane, Caren: Taxes, Country Risk and Corporate Risk-Taking, 13th arqus meeting, Freie Universität Berlin, Berlin. | |
| June 2017 | Oßwald, Benjamin / Bornemann, Tobias: Corporate Tax Avoidance and IP Boxes, 79th annual meeting of VHB, University of St. Gallen, Switzerland. |
| May 2017 | Bornemann, Tobias / Oßwald, Benjamin: Corporate Tax Avoidance and IP Boxes, Annual Congress of the European Accounting Association, Valencia, Spain. |
| February 2017 | Oßwald, Benjamin / Bornemann Tobias: Corporate Tax Avoidance and IP Boxes, 2017 ATA Midyear Meeting, Phoenix, Arizona, USA. |
| Oßwald, Benjamin / Bornemann Tobias: Corporate Tax Avoidance and IP Boxes, Brown Bag Seminar Accounting Department, Madison, Wisconsin, USA. | |
| November 2016 | Oßwald, Benjamin / Bornemann Tobias: Corporate Tax Avoidance and IP Boxes, WHU Brown Bag Seminar, Vallendar. |
| October 2016 | Oßwald, Benjamin / Bornemann Tobias: Corporate Tax Avoidance and IP Boxes, 3rd Doctoral Research Seminar at Vienna University of Economics and Business, WU Wien. |
| Oßwald, Benjamin: Diskussion des Beitrags: Towards the Measurement of Tax Complexity: Experts’ Perceptions from 108 Countries von Thomas Hoppe, Deborah Schanz, Susann Sturm und Caren Sureth-Sloane, 3rd Doctoral Research Seminar at Vienna University of Economics and Business, WU Wien. | |
| July 2016 | Oßwald, Benjamin / Bornemann Tobias: Which Firms Benefit from R&D Tax Incentives?, 12th arqus meeting, München. |
| July 2015 | Oßwald, Benjamin / Bornemann Tobias: Who Really Benefits from R&D Tax Incentives?, 11th arqus meeting, Hannover |
| April 2015 | Oßwald, Benjamin: Diskussion des Beitrags: International Profit Shifting through Royalty Payments von Olena Dudar, Christoph Spengel, Johannes Voget, 2nd Doctoral Research Seminar, WU Wien, Wien, Österreich |