---
_id: '4756'
author:
- first_name: Benjamin
  full_name: Oßwald, Benjamin
  last_name: Oßwald
- first_name: Caren
  full_name: Sureth-Sloane, Caren
  id: '530'
  last_name: Sureth-Sloane
  orcid: ' 0000-0002-8183-5901'
citation:
  ama: Oßwald B, Sureth-Sloane C. Entscheidungskalküle US-amerikanischer Unternehmen
    bei Tax Inversions. What Drives the Decision of U.S. Firms to Expatriate? <i>Steuer
    und Wirtschaft International</i>. 2015;25(10):478-486.
  apa: Oßwald, B., &#38; Sureth-Sloane, C. (2015). Entscheidungskalküle US-amerikanischer
    Unternehmen bei Tax Inversions. What Drives the Decision of U.S. Firms to Expatriate?
    <i>Steuer Und Wirtschaft International</i>, <i>25</i>(10), 478–486.
  bibtex: '@article{Oßwald_Sureth-Sloane_2015, title={Entscheidungskalküle US-amerikanischer
    Unternehmen bei Tax Inversions. What Drives the Decision of U.S. Firms to Expatriate?},
    volume={25}, number={10}, journal={Steuer und Wirtschaft International}, author={Oßwald,
    Benjamin and Sureth-Sloane, Caren}, year={2015}, pages={478–486} }'
  chicago: 'Oßwald, Benjamin, and Caren Sureth-Sloane. “Entscheidungskalküle US-Amerikanischer
    Unternehmen Bei Tax Inversions. What Drives the Decision of U.S. Firms to Expatriate?”
    <i>Steuer Und Wirtschaft International</i> 25, no. 10 (2015): 478–86.'
  ieee: B. Oßwald and C. Sureth-Sloane, “Entscheidungskalküle US-amerikanischer Unternehmen
    bei Tax Inversions. What Drives the Decision of U.S. Firms to Expatriate?,” <i>Steuer
    und Wirtschaft International</i>, vol. 25, no. 10, pp. 478–486, 2015.
  mla: Oßwald, Benjamin, and Caren Sureth-Sloane. “Entscheidungskalküle US-Amerikanischer
    Unternehmen Bei Tax Inversions. What Drives the Decision of U.S. Firms to Expatriate?”
    <i>Steuer Und Wirtschaft International</i>, vol. 25, no. 10, 2015, pp. 478–86.
  short: B. Oßwald, C. Sureth-Sloane, Steuer Und Wirtschaft International 25 (2015)
    478–486.
date_created: 2018-10-15T12:52:37Z
date_updated: 2026-04-09T09:16:07Z
department:
- _id: '187'
- _id: '635'
intvolume: '        25'
issue: '10'
language:
- iso: eng
page: 478-486
publication: Steuer und Wirtschaft International
quality_controlled: '1'
status: public
title: Entscheidungskalküle US-amerikanischer Unternehmen bei Tax Inversions. What
  Drives the Decision of U.S. Firms to Expatriate?
type: journal_article
user_id: '96670'
volume: 25
year: '2015'
...
---
_id: '4750'
author:
- first_name: Regina
  full_name: Ortmann, Regina
  id: '10020'
  last_name: Ortmann
- first_name: Caren
  full_name: Sureth-Sloane, Caren
  id: '530'
  last_name: Sureth-Sloane
citation:
  ama: Ortmann R, Sureth-Sloane C. <i>Can the CCCTB Alleviate Tax Discrimination against
    Loss-Making European Multinational Groups?</i> Vol 165.; 2014.
  apa: Ortmann, R., &#38; Sureth-Sloane, C. (2014). <i>Can the CCCTB Alleviate Tax
    Discrimination against Loss-Making European Multinational Groups?</i> (Vol. 165).
  bibtex: '@book{Ortmann_Sureth-Sloane_2014, series={arqus, Quantitative Research
    in Taxation}, title={Can the CCCTB Alleviate Tax Discrimination against Loss-Making
    European Multinational Groups?}, volume={165}, author={Ortmann, Regina and Sureth-Sloane,
    Caren}, year={2014}, collection={arqus, Quantitative Research in Taxation} }'
  chicago: Ortmann, Regina, and Caren Sureth-Sloane. <i>Can the CCCTB Alleviate Tax
    Discrimination against Loss-Making European Multinational Groups?</i> Vol. 165.
    Arqus, Quantitative Research in Taxation, 2014.
  ieee: R. Ortmann and C. Sureth-Sloane, <i>Can the CCCTB Alleviate Tax Discrimination
    against Loss-Making European Multinational Groups?</i>, vol. 165. 2014.
  mla: Ortmann, Regina, and Caren Sureth-Sloane. <i>Can the CCCTB Alleviate Tax Discrimination
    against Loss-Making European Multinational Groups?</i> Vol. 165, 2014.
  short: R. Ortmann, C. Sureth-Sloane, Can the CCCTB Alleviate Tax Discrimination
    against Loss-Making European Multinational Groups?, 2014.
date_created: 2018-10-15T11:07:03Z
date_updated: 2022-01-06T07:01:21Z
department:
- _id: '590'
- _id: '187'
- _id: '635'
intvolume: '       165'
language:
- iso: eng
series_title: arqus, Quantitative Research in Taxation
status: public
title: Can the CCCTB Alleviate Tax Discrimination against Loss-Making European Multinational
  Groups?
type: working_paper
user_id: '61801'
volume: 165
year: '2014'
...
---
_id: '4760'
author:
- first_name: Caren
  full_name: Sureth-Sloane, Caren
  id: '530'
  last_name: Sureth-Sloane
citation:
  ama: Sureth-Sloane C. Der Wandel wird zur Daueraufgabe. <i>Frankfurter Allgemeine
    Zeitung</i>. 2014.
  apa: Sureth-Sloane, C. (2014). Der Wandel wird zur Daueraufgabe. <i>Frankfurter
    Allgemeine Zeitung</i>.
  bibtex: '@article{Sureth-Sloane_2014, title={Der Wandel wird zur Daueraufgabe},
    volume={202}, journal={Frankfurter Allgemeine Zeitung}, author={Sureth-Sloane,
    Caren}, year={2014} }'
  chicago: Sureth-Sloane, Caren. “Der Wandel wird zur Daueraufgabe.” <i>Frankfurter
    Allgemeine Zeitung</i>, 2014.
  ieee: C. Sureth-Sloane, “Der Wandel wird zur Daueraufgabe,” <i>Frankfurter Allgemeine
    Zeitung</i>, vol. 202, 2014.
  mla: Sureth-Sloane, Caren. “Der Wandel wird zur Daueraufgabe.” <i>Frankfurter Allgemeine
    Zeitung</i>, vol. 202, 2014.
  short: C. Sureth-Sloane, Frankfurter Allgemeine Zeitung 202 (2014).
date_created: 2018-10-15T13:11:26Z
date_updated: 2022-01-06T07:01:21Z
department:
- _id: '187'
intvolume: '       202'
language:
- iso: ger
page: '16'
publication: Frankfurter Allgemeine Zeitung
publication_date: 2014-09-01
status: public
title: Der Wandel wird zur Daueraufgabe
type: newspaper_article
user_id: '21222'
volume: 202
year: '2014'
...
---
_id: '5027'
alternative_title:
- Festschrift für Peter F. E. Sloane zum 60. Geburtstag
author:
- first_name: Caren
  full_name: Sureth-Sloane, Caren
  id: '530'
  last_name: Sureth-Sloane
citation:
  ama: 'Sureth-Sloane C. Vermögensteuer als Beitrag der Wohlhabenden für mehr Gleichheit
    - eine wirtschaftswissenschaftliche Betrachtung eines Steuerreformvorschlags.
    In: Braukmann U, Kremer B, Kremer H-H, eds. <i>Wirtschaftspädagogische Handlungsfelder</i>.
    Detmold: Eusl Verlag; 2014.'
  apa: 'Sureth-Sloane, C. (2014). Vermögensteuer als Beitrag der Wohlhabenden für
    mehr Gleichheit - eine wirtschaftswissenschaftliche Betrachtung eines Steuerreformvorschlags.
    In U. Braukmann, B. Kremer, &#38; H.-H. Kremer (Eds.), <i>Wirtschaftspädagogische
    Handlungsfelder</i>. Detmold: Eusl Verlag.'
  bibtex: '@inbook{Sureth-Sloane_2014, place={Detmold}, title={Vermögensteuer als
    Beitrag der Wohlhabenden für mehr Gleichheit - eine wirtschaftswissenschaftliche
    Betrachtung eines Steuerreformvorschlags}, booktitle={Wirtschaftspädagogische
    Handlungsfelder}, publisher={Eusl Verlag}, author={Sureth-Sloane, Caren}, editor={Braukmann,
    Ulrich and Kremer, Bernadette and Kremer, H.-HugoEditors}, year={2014} }'
  chicago: 'Sureth-Sloane, Caren. “Vermögensteuer als Beitrag der Wohlhabenden für
    mehr Gleichheit - eine wirtschaftswissenschaftliche Betrachtung eines Steuerreformvorschlags.”
    In <i>Wirtschaftspädagogische Handlungsfelder</i>, edited by Ulrich Braukmann,
    Bernadette Kremer, and H.-Hugo Kremer. Detmold: Eusl Verlag, 2014.'
  ieee: 'C. Sureth-Sloane, “Vermögensteuer als Beitrag der Wohlhabenden für mehr Gleichheit
    - eine wirtschaftswissenschaftliche Betrachtung eines Steuerreformvorschlags,”
    in <i>Wirtschaftspädagogische Handlungsfelder</i>, U. Braukmann, B. Kremer, and
    H.-H. Kremer, Eds. Detmold: Eusl Verlag, 2014.'
  mla: Sureth-Sloane, Caren. “Vermögensteuer als Beitrag der Wohlhabenden für mehr
    Gleichheit - eine wirtschaftswissenschaftliche Betrachtung eines Steuerreformvorschlags.”
    <i>Wirtschaftspädagogische Handlungsfelder</i>, edited by Ulrich Braukmann et
    al., Eusl Verlag, 2014.
  short: 'C. Sureth-Sloane, in: U. Braukmann, B. Kremer, H.-H. Kremer (Eds.), Wirtschaftspädagogische
    Handlungsfelder, Eusl Verlag, Detmold, 2014.'
date_created: 2018-10-30T13:32:04Z
date_updated: 2022-01-06T07:01:35Z
department:
- _id: '187'
editor:
- first_name: Ulrich
  full_name: Braukmann, Ulrich
  last_name: Braukmann
- first_name: Bernadette
  full_name: Kremer, Bernadette
  last_name: Kremer
- first_name: H.-Hugo
  full_name: Kremer, H.-Hugo
  last_name: Kremer
language:
- iso: ger
place: Detmold
publication: Wirtschaftspädagogische Handlungsfelder
publisher: Eusl Verlag
status: public
title: Vermögensteuer als Beitrag der Wohlhabenden für mehr Gleichheit - eine wirtschaftswissenschaftliche
  Betrachtung eines Steuerreformvorschlags
type: book_chapter
user_id: '21222'
year: '2014'
...
---
_id: '5030'
alternative_title:
- Synopse zur Dissertation
author:
- first_name: Pia
  full_name: Kortebusch, Pia
  last_name: Kortebusch
citation:
  ama: 'Kortebusch P. <i>Zur Attraktivität von Advance Tax Rulings (ATRs) Und Advance
    Pricing Agreements (APAs) Für Investoren Und Steuerbehörden: The Attractiveness
    of Advance Tax Rulings (ATRs) and Advance Pricing Agreements(APAs) for Investors
    and Tax Authorities</i>. Paderborn: Universität Paderborn; 2014.'
  apa: 'Kortebusch, P. (2014). <i>Zur Attraktivität von Advance Tax Rulings (ATRs)
    und Advance Pricing Agreements (APAs) für Investoren und Steuerbehörden: The Attractiveness
    of Advance Tax Rulings (ATRs) and Advance Pricing Agreements(APAs) for Investors
    and Tax Authorities</i>. Paderborn: Universität Paderborn.'
  bibtex: '@book{Kortebusch_2014, place={Paderborn}, title={Zur Attraktivität von
    Advance Tax Rulings (ATRs) und Advance Pricing Agreements (APAs) für Investoren
    und Steuerbehörden: The Attractiveness of Advance Tax Rulings (ATRs) and Advance
    Pricing Agreements(APAs) for Investors and Tax Authorities}, publisher={Universität
    Paderborn}, author={Kortebusch, Pia}, year={2014} }'
  chicago: 'Kortebusch, Pia. <i>Zur Attraktivität von Advance Tax Rulings (ATRs) Und
    Advance Pricing Agreements (APAs) Für Investoren Und Steuerbehörden: The Attractiveness
    of Advance Tax Rulings (ATRs) and Advance Pricing Agreements(APAs) for Investors
    and Tax Authorities</i>. Paderborn: Universität Paderborn, 2014.'
  ieee: 'P. Kortebusch, <i>Zur Attraktivität von Advance Tax Rulings (ATRs) und Advance
    Pricing Agreements (APAs) für Investoren und Steuerbehörden: The Attractiveness
    of Advance Tax Rulings (ATRs) and Advance Pricing Agreements(APAs) for Investors
    and Tax Authorities</i>. Paderborn: Universität Paderborn, 2014.'
  mla: 'Kortebusch, Pia. <i>Zur Attraktivität von Advance Tax Rulings (ATRs) Und Advance
    Pricing Agreements (APAs) Für Investoren Und Steuerbehörden: The Attractiveness
    of Advance Tax Rulings (ATRs) and Advance Pricing Agreements(APAs) for Investors
    and Tax Authorities</i>. Universität Paderborn, 2014.'
  short: 'P. Kortebusch, Zur Attraktivität von Advance Tax Rulings (ATRs) Und Advance
    Pricing Agreements (APAs) Für Investoren Und Steuerbehörden: The Attractiveness
    of Advance Tax Rulings (ATRs) and Advance Pricing Agreements(APAs) for Investors
    and Tax Authorities, Universität Paderborn, Paderborn, 2014.'
date_created: 2018-10-30T13:33:33Z
date_updated: 2022-01-06T07:01:35Z
department:
- _id: '187'
language:
- iso: eng
place: Paderborn
publisher: Universität Paderborn
status: public
supervisor:
- first_name: Caren
  full_name: Sureth-Sloane, Caren
  id: '530'
  last_name: Sureth-Sloane
title: 'Zur Attraktivität von Advance Tax Rulings (ATRs) und Advance Pricing Agreements
  (APAs) für Investoren und Steuerbehörden: The Attractiveness of Advance Tax Rulings
  (ATRs) and Advance Pricing Agreements(APAs) for Investors and Tax Authorities'
type: dissertation
user_id: '21222'
year: '2014'
...
---
_id: '5033'
author:
- first_name: Pia
  full_name: Kortebusch, Pia
  last_name: Kortebusch
citation:
  ama: Kortebusch P. <i>Should Multinational Companies Request an Advance Pricing
    Agreement (APA) - Or Shouldn’t They?</i> Vol 173.; 2014.
  apa: Kortebusch, P. (2014). <i>Should Multinational Companies Request an Advance
    Pricing Agreement (APA) - Or Shouldn’t They?</i> (Vol. 173).
  bibtex: '@book{Kortebusch_2014, series={arqus, Quantitative Research in Taxation},
    title={Should Multinational Companies Request an Advance Pricing Agreement (APA)
    - Or Shouldn’t They?}, volume={173}, author={Kortebusch, Pia}, year={2014}, collection={arqus,
    Quantitative Research in Taxation} }'
  chicago: Kortebusch, Pia. <i>Should Multinational Companies Request an Advance Pricing
    Agreement (APA) - Or Shouldn’t They?</i> Vol. 173. Arqus, Quantitative Research
    in Taxation, 2014.
  ieee: P. Kortebusch, <i>Should Multinational Companies Request an Advance Pricing
    Agreement (APA) - Or Shouldn’t They?</i>, vol. 173. 2014.
  mla: Kortebusch, Pia. <i>Should Multinational Companies Request an Advance Pricing
    Agreement (APA) - Or Shouldn’t They?</i> Vol. 173, 2014.
  short: P. Kortebusch, Should Multinational Companies Request an Advance Pricing
    Agreement (APA) - Or Shouldn’t They?, 2014.
date_created: 2018-10-30T13:34:58Z
date_updated: 2022-01-06T07:01:35Z
department:
- _id: '187'
intvolume: '       173'
series_title: arqus, Quantitative Research in Taxation
status: public
title: Should Multinational Companies Request an Advance Pricing Agreement (APA) -
  Or Shouldn't They?
type: working_paper
user_id: '21222'
volume: 173
year: '2014'
...
---
_id: '5037'
author:
- first_name: Markus
  full_name: Diller, Markus
  last_name: Diller
- first_name: Pia
  full_name: Kortebusch, Pia
  last_name: Kortebusch
- first_name: Georg
  full_name: Schneider, Georg
  last_name: Schneider
- first_name: Caren
  full_name: Sureth-Sloane, Caren
  id: '530'
  last_name: Sureth-Sloane
citation:
  ama: Diller M, Kortebusch P, Schneider G, Sureth-Sloane C. <i>Do Investors Request
    Advance Tax Rulings to Alleviate Tax Risk (and Do Tax Authorities Provide Them)?
    A Joint Taxpayers’ and Tax Authorities’ View on Investment Behavior</i>. Vol 167.;
    2014.
  apa: Diller, M., Kortebusch, P., Schneider, G., &#38; Sureth-Sloane, C. (2014).
    <i>Do Investors Request Advance Tax Rulings to Alleviate Tax Risk (and do tax
    authorities provide them)? A Joint Taxpayers’ and Tax Authorities’ View on Investment
    Behavior</i> (Vol. 167).
  bibtex: '@book{Diller_Kortebusch_Schneider_Sureth-Sloane_2014, series={arqus, Quantitative
    Research in Taxation}, title={Do Investors Request Advance Tax Rulings to Alleviate
    Tax Risk (and do tax authorities provide them)? A Joint Taxpayers’ and Tax Authorities’
    View on Investment Behavior}, volume={167}, author={Diller, Markus and Kortebusch,
    Pia and Schneider, Georg and Sureth-Sloane, Caren}, year={2014}, collection={arqus,
    Quantitative Research in Taxation} }'
  chicago: Diller, Markus, Pia Kortebusch, Georg Schneider, and Caren Sureth-Sloane.
    <i>Do Investors Request Advance Tax Rulings to Alleviate Tax Risk (and Do Tax
    Authorities Provide Them)? A Joint Taxpayers’ and Tax Authorities’ View on Investment
    Behavior</i>. Vol. 167. Arqus, Quantitative Research in Taxation, 2014.
  ieee: M. Diller, P. Kortebusch, G. Schneider, and C. Sureth-Sloane, <i>Do Investors
    Request Advance Tax Rulings to Alleviate Tax Risk (and do tax authorities provide
    them)? A Joint Taxpayers’ and Tax Authorities’ View on Investment Behavior</i>,
    vol. 167. 2014.
  mla: Diller, Markus, et al. <i>Do Investors Request Advance Tax Rulings to Alleviate
    Tax Risk (and Do Tax Authorities Provide Them)? A Joint Taxpayers’ and Tax Authorities’
    View on Investment Behavior</i>. Vol. 167, 2014.
  short: M. Diller, P. Kortebusch, G. Schneider, C. Sureth-Sloane, Do Investors Request
    Advance Tax Rulings to Alleviate Tax Risk (and Do Tax Authorities Provide Them)?
    A Joint Taxpayers’ and Tax Authorities’ View on Investment Behavior, 2014.
date_created: 2018-10-30T13:43:18Z
date_updated: 2022-01-06T07:01:35Z
department:
- _id: '187'
- _id: '635'
intvolume: '       167'
language:
- iso: eng
series_title: arqus, Quantitative Research in Taxation
status: public
title: Do Investors Request Advance Tax Rulings to Alleviate Tax Risk (and do tax
  authorities provide them)? A Joint Taxpayers’ and Tax Authorities’ View on Investment
  Behavior
type: working_paper
user_id: '61801'
volume: 167
year: '2014'
...
---
_id: '5040'
author:
- first_name: Markus
  full_name: Diller, Markus
  last_name: Diller
- first_name: Pia
  full_name: Kortebusch, Pia
  last_name: Kortebusch
- first_name: Georg
  full_name: Schneider, Georg
  last_name: Schneider
- first_name: Caren
  full_name: Sureth-Sloane, Caren
  id: '530'
  last_name: Sureth-Sloane
citation:
  ama: Diller M, Kortebusch P, Schneider G, Sureth-Sloane C. <i>Boon or Bane? Advance
    Tax Rulings As a Measure to Mitigate Tax Uncertainty and Foster Investment</i>.
    Vol 187.; 2014.
  apa: Diller, M., Kortebusch, P., Schneider, G., &#38; Sureth-Sloane, C. (2014).
    <i>Boon or Bane? Advance Tax Rulings As a Measure to Mitigate Tax Uncertainty
    and Foster Investment</i> (Vol. 187).
  bibtex: '@book{Diller_Kortebusch_Schneider_Sureth-Sloane_2014, series={arqus, Quantitative
    Research in Taxation}, title={Boon or Bane? Advance Tax Rulings As a Measure to
    Mitigate Tax Uncertainty and Foster Investment}, volume={187}, author={Diller,
    Markus and Kortebusch, Pia and Schneider, Georg and Sureth-Sloane, Caren}, year={2014},
    collection={arqus, Quantitative Research in Taxation} }'
  chicago: Diller, Markus, Pia Kortebusch, Georg Schneider, and Caren Sureth-Sloane.
    <i>Boon or Bane? Advance Tax Rulings As a Measure to Mitigate Tax Uncertainty
    and Foster Investment</i>. Vol. 187. Arqus, Quantitative Research in Taxation,
    2014.
  ieee: M. Diller, P. Kortebusch, G. Schneider, and C. Sureth-Sloane, <i>Boon or Bane?
    Advance Tax Rulings As a Measure to Mitigate Tax Uncertainty and Foster Investment</i>,
    vol. 187. 2014.
  mla: Diller, Markus, et al. <i>Boon or Bane? Advance Tax Rulings As a Measure to
    Mitigate Tax Uncertainty and Foster Investment</i>. Vol. 187, 2014.
  short: M. Diller, P. Kortebusch, G. Schneider, C. Sureth-Sloane, Boon or Bane? Advance
    Tax Rulings As a Measure to Mitigate Tax Uncertainty and Foster Investment, 2014.
date_created: 2018-10-30T13:45:00Z
date_updated: 2022-01-06T07:01:35Z
department:
- _id: '187'
intvolume: '       187'
language:
- iso: eng
series_title: arqus, Quantitative Research in Taxation
status: public
title: Boon or Bane? Advance Tax Rulings As a Measure to Mitigate Tax Uncertainty
  and Foster Investment
type: working_paper
user_id: '21222'
volume: 187
year: '2014'
...
---
_id: '46059'
author:
- first_name: Pia
  full_name: Kortebusch, Pia
  last_name: Kortebusch
citation:
  ama: 'Kortebusch P. <i>Zur Attraktivität von Advance Tax Rulings (ATRs) und Advance
    Pricing Agreements (APAs) für Investoren und Steuerbehörden: The Attractiveness
    of Advance Tax Rulings (ATRs) and Advance Pricing Agreements(APAs) for Investors
    and Tax Authorities, Synopse zur Dissertation</i>.; 2014.'
  apa: 'Kortebusch, P. (2014). <i>Zur Attraktivität von Advance Tax Rulings (ATRs)
    und Advance Pricing Agreements (APAs) für Investoren und Steuerbehörden: The Attractiveness
    of Advance Tax Rulings (ATRs) and Advance Pricing Agreements(APAs) for Investors
    and Tax Authorities, Synopse zur Dissertation</i>.'
  bibtex: '@book{Kortebusch_2014, place={Paderborn}, title={Zur Attraktivität von
    Advance Tax Rulings (ATRs) und Advance Pricing Agreements (APAs) für Investoren
    und Steuerbehörden: The Attractiveness of Advance Tax Rulings (ATRs) and Advance
    Pricing Agreements(APAs) for Investors and Tax Authorities, Synopse zur Dissertation},
    author={Kortebusch, Pia}, year={2014} }'
  chicago: 'Kortebusch, Pia. <i>Zur Attraktivität von Advance Tax Rulings (ATRs) und
    Advance Pricing Agreements (APAs) für Investoren und Steuerbehörden: The Attractiveness
    of Advance Tax Rulings (ATRs) and Advance Pricing Agreements(APAs) for Investors
    and Tax Authorities, Synopse zur Dissertation</i>. Paderborn, 2014.'
  ieee: 'P. Kortebusch, <i>Zur Attraktivität von Advance Tax Rulings (ATRs) und Advance
    Pricing Agreements (APAs) für Investoren und Steuerbehörden: The Attractiveness
    of Advance Tax Rulings (ATRs) and Advance Pricing Agreements(APAs) for Investors
    and Tax Authorities, Synopse zur Dissertation</i>. Paderborn, 2014.'
  mla: 'Kortebusch, Pia. <i>Zur Attraktivität von Advance Tax Rulings (ATRs) und Advance
    Pricing Agreements (APAs) für Investoren und Steuerbehörden: The Attractiveness
    of Advance Tax Rulings (ATRs) and Advance Pricing Agreements(APAs) for Investors
    and Tax Authorities, Synopse zur Dissertation</i>. 2014.'
  short: 'P. Kortebusch, Zur Attraktivität von Advance Tax Rulings (ATRs) und Advance
    Pricing Agreements (APAs) für Investoren und Steuerbehörden: The Attractiveness
    of Advance Tax Rulings (ATRs) and Advance Pricing Agreements(APAs) for Investors
    and Tax Authorities, Synopse zur Dissertation, Paderborn, 2014.'
date_created: 2023-07-13T13:54:48Z
date_updated: 2024-02-06T10:22:17Z
department:
- _id: '187'
language:
- iso: ger
main_file_link:
- url: http://digital.ub.uni-paderborn.de/hs/content/titleinfo/1227762
place: Paderborn
status: public
title: 'Zur Attraktivität von Advance Tax Rulings (ATRs) und Advance Pricing Agreements
  (APAs) für Investoren und Steuerbehörden: The Attractiveness of Advance Tax Rulings
  (ATRs) and Advance Pricing Agreements(APAs) for Investors and Tax Authorities, Synopse
  zur Dissertation'
type: dissertation
user_id: '74000'
year: '2014'
...
---
_id: '5036'
author:
- first_name: Rene
  full_name: Fahr, Rene
  id: '111'
  last_name: Fahr
- first_name: Elmar A.
  full_name: Janssen, Elmar A.
  last_name: Janssen
- first_name: Caren
  full_name: Sureth-Sloane, Caren
  id: '530'
  last_name: Sureth-Sloane
  orcid: ' 0000-0002-8183-5901'
citation:
  ama: Fahr R, Janssen EA, Sureth-Sloane C. <i>Can Tax Rate Changes Accelerate Investment
    Under Entry and Exit Flexibility? - Insights from an Economic Experiment</i>.
    Vol 166.; 2014.
  apa: Fahr, R., Janssen, E. A., &#38; Sureth-Sloane, C. (2014). <i>Can Tax Rate Changes
    Accelerate Investment Under Entry and Exit Flexibility? - Insights from an Economic
    Experiment</i> (Vol. 166).
  bibtex: '@book{Fahr_Janssen_Sureth-Sloane_2014, series={arqus, Quantitative Research
    in Taxation}, title={Can Tax Rate Changes Accelerate Investment Under Entry and
    Exit Flexibility? - Insights from an Economic Experiment}, volume={166}, author={Fahr,
    Rene and Janssen, Elmar A. and Sureth-Sloane, Caren}, year={2014}, collection={arqus,
    Quantitative Research in Taxation} }'
  chicago: Fahr, Rene, Elmar A. Janssen, and Caren Sureth-Sloane. <i>Can Tax Rate
    Changes Accelerate Investment Under Entry and Exit Flexibility? - Insights from
    an Economic Experiment</i>. Vol. 166. arqus, Quantitative Research in Taxation,
    2014.
  ieee: R. Fahr, E. A. Janssen, and C. Sureth-Sloane, <i>Can Tax Rate Changes Accelerate
    Investment Under Entry and Exit Flexibility? - Insights from an Economic Experiment</i>,
    vol. 166. 2014.
  mla: Fahr, Rene, et al. <i>Can Tax Rate Changes Accelerate Investment Under Entry
    and Exit Flexibility? - Insights from an Economic Experiment</i>. 2014.
  short: R. Fahr, E.A. Janssen, C. Sureth-Sloane, Can Tax Rate Changes Accelerate
    Investment Under Entry and Exit Flexibility? - Insights from an Economic Experiment,
    2014.
date_created: 2018-10-30T13:41:42Z
date_updated: 2026-01-10T10:19:19Z
department:
- _id: '187'
- _id: '179'
- _id: '635'
intvolume: '       166'
language:
- iso: ger
series_title: arqus, Quantitative Research in Taxation
status: public
title: Can Tax Rate Changes Accelerate Investment Under Entry and Exit Flexibility?
  - Insights from an Economic Experiment
type: working_paper
user_id: '530'
volume: 166
year: '2014'
...
---
_id: '14918'
author:
- first_name: Alexandra
  full_name: Maßbaum, Alexandra
  last_name: Maßbaum
- first_name: Caren
  full_name: Sureth-Sloane, Caren
  id: '530'
  last_name: Sureth-Sloane
  orcid: ' 0000-0002-8183-5901'
citation:
  ama: Maßbaum A, Sureth-Sloane C. Thin Capitalization Rules and Entrepreneurial Capital
    Structure Decisions. <i>Business Research</i>. 2014;2(2):147-169. doi:<a href="https://doi.org/10.1007/bf03342708">10.1007/bf03342708</a>
  apa: Maßbaum, A., &#38; Sureth-Sloane, C. (2014). Thin Capitalization Rules and
    Entrepreneurial Capital Structure Decisions. <i>Business Research</i>, <i>2</i>(2),
    147–169. <a href="https://doi.org/10.1007/bf03342708">https://doi.org/10.1007/bf03342708</a>
  bibtex: '@article{Maßbaum_Sureth-Sloane_2014, title={Thin Capitalization Rules and
    Entrepreneurial Capital Structure Decisions}, volume={2}, DOI={<a href="https://doi.org/10.1007/bf03342708">10.1007/bf03342708</a>},
    number={2}, journal={Business Research}, author={Maßbaum, Alexandra and Sureth-Sloane,
    Caren}, year={2014}, pages={147–169} }'
  chicago: 'Maßbaum, Alexandra, and Caren Sureth-Sloane. “Thin Capitalization Rules
    and Entrepreneurial Capital Structure Decisions.” <i>Business Research</i> 2,
    no. 2 (2014): 147–69. <a href="https://doi.org/10.1007/bf03342708">https://doi.org/10.1007/bf03342708</a>.'
  ieee: 'A. Maßbaum and C. Sureth-Sloane, “Thin Capitalization Rules and Entrepreneurial
    Capital Structure Decisions,” <i>Business Research</i>, vol. 2, no. 2, pp. 147–169,
    2014, doi: <a href="https://doi.org/10.1007/bf03342708">10.1007/bf03342708</a>.'
  mla: Maßbaum, Alexandra, and Caren Sureth-Sloane. “Thin Capitalization Rules and
    Entrepreneurial Capital Structure Decisions.” <i>Business Research</i>, vol. 2,
    no. 2, 2014, pp. 147–69, doi:<a href="https://doi.org/10.1007/bf03342708">10.1007/bf03342708</a>.
  short: A. Maßbaum, C. Sureth-Sloane, Business Research 2 (2014) 147–169.
date_created: 2019-11-13T09:25:43Z
date_updated: 2026-04-09T09:24:43Z
department:
- _id: '187'
- _id: '635'
doi: 10.1007/bf03342708
intvolume: '         2'
issue: '2'
language:
- iso: eng
page: 147-169
publication: Business Research
publication_identifier:
  issn:
  - 2198-3402
  - 2198-2627
publication_status: published
quality_controlled: '1'
status: public
title: Thin Capitalization Rules and Entrepreneurial Capital Structure Decisions
type: journal_article
user_id: '74000'
volume: 2
year: '2014'
...
---
_id: '22921'
author:
- first_name: Caren
  full_name: Sureth-Sloane, Caren
  id: '530'
  last_name: Sureth-Sloane
citation:
  ama: 'Sureth-Sloane C. Mehr Theorie wagen: Eine neue Ausbildung für die Praxis?
    <i>WiSt - Wirtschaftswissenschaftliches Studium</i>. 2013;42(5):257-260. doi:<a
    href="https://doi.org/10.15358/0340-1650_2013_5_257">10.15358/0340-1650_2013_5_257</a>'
  apa: 'Sureth-Sloane, C. (2013). Mehr Theorie wagen: Eine neue Ausbildung für die
    Praxis? <i>WiSt - Wirtschaftswissenschaftliches Studium</i>, <i>42</i>(5), 257–260.
    <a href="https://doi.org/10.15358/0340-1650_2013_5_257">https://doi.org/10.15358/0340-1650_2013_5_257</a>'
  bibtex: '@article{Sureth-Sloane_2013, title={Mehr Theorie wagen: Eine neue Ausbildung
    für die Praxis?}, volume={42}, DOI={<a href="https://doi.org/10.15358/0340-1650_2013_5_257">10.15358/0340-1650_2013_5_257</a>},
    number={5}, journal={WiSt - Wirtschaftswissenschaftliches Studium}, author={Sureth-Sloane,
    Caren}, year={2013}, pages={257–260} }'
  chicago: 'Sureth-Sloane, Caren. “Mehr Theorie wagen: Eine neue Ausbildung für die
    Praxis?” <i>WiSt - Wirtschaftswissenschaftliches Studium</i> 42, no. 5 (2013):
    257–60. <a href="https://doi.org/10.15358/0340-1650_2013_5_257">https://doi.org/10.15358/0340-1650_2013_5_257</a>.'
  ieee: 'C. Sureth-Sloane, “Mehr Theorie wagen: Eine neue Ausbildung für die Praxis?,”
    <i>WiSt - Wirtschaftswissenschaftliches Studium</i>, vol. 42, no. 5, pp. 257–260,
    2013.'
  mla: 'Sureth-Sloane, Caren. “Mehr Theorie wagen: Eine neue Ausbildung für die Praxis?”
    <i>WiSt - Wirtschaftswissenschaftliches Studium</i>, vol. 42, no. 5, 2013, pp.
    257–60, doi:<a href="https://doi.org/10.15358/0340-1650_2013_5_257">10.15358/0340-1650_2013_5_257</a>.'
  short: C. Sureth-Sloane, WiSt - Wirtschaftswissenschaftliches Studium 42 (2013)
    257–260.
date_created: 2021-08-02T12:20:11Z
date_updated: 2022-01-06T06:55:43Z
department:
- _id: '187'
doi: 10.15358/0340-1650_2013_5_257
intvolume: '        42'
issue: '5'
language:
- iso: ger
page: 257-260
publication: WiSt - Wirtschaftswissenschaftliches Studium
publication_identifier:
  issn:
  - 0340-1650
publication_status: published
status: public
title: 'Mehr Theorie wagen: Eine neue Ausbildung für die Praxis?'
type: journal_article
user_id: '68751'
volume: 42
year: '2013'
...
---
_id: '5042'
alternative_title:
- 6., vollständig überarbeitete Auflage
author:
- first_name: Rolf
  full_name: König, Rolf
  last_name: König
- first_name: Caren
  full_name: Sureth-Sloane, Caren
  last_name: Sureth-Sloane
citation:
  ama: 'König R, Sureth-Sloane C. <i>Besteuerung und Rechtsformwahl</i>. Herne: Verlag
    Neue Wirtschafts-Briefe; 2013.'
  apa: 'König, R., &#38; Sureth-Sloane, C. (2013). <i>Besteuerung und Rechtsformwahl</i>.
    Herne: Verlag Neue Wirtschafts-Briefe.'
  bibtex: '@book{König_Sureth-Sloane_2013, place={Herne}, title={Besteuerung und Rechtsformwahl},
    publisher={Verlag Neue Wirtschafts-Briefe}, author={König, Rolf and Sureth-Sloane,
    Caren}, year={2013} }'
  chicago: 'König, Rolf, and Caren Sureth-Sloane. <i>Besteuerung und Rechtsformwahl</i>.
    Herne: Verlag Neue Wirtschafts-Briefe, 2013.'
  ieee: 'R. König and C. Sureth-Sloane, <i>Besteuerung und Rechtsformwahl</i>. Herne:
    Verlag Neue Wirtschafts-Briefe, 2013.'
  mla: König, Rolf, and Caren Sureth-Sloane. <i>Besteuerung und Rechtsformwahl</i>.
    Verlag Neue Wirtschafts-Briefe, 2013.
  short: R. König, C. Sureth-Sloane, Besteuerung und Rechtsformwahl, Verlag Neue Wirtschafts-Briefe,
    Herne, 2013.
date_created: 2018-10-30T13:48:38Z
date_updated: 2022-01-06T07:01:35Z
department:
- _id: '187'
- _id: '635'
language:
- iso: ger
place: Herne
publisher: Verlag Neue Wirtschafts-Briefe
status: public
title: Besteuerung und Rechtsformwahl
type: book
user_id: '61801'
year: '2013'
...
---
_id: '5043'
author:
- first_name: Ralf
  full_name: Maiterth, Ralf
  last_name: Maiterth
- first_name: Caren
  full_name: Sureth-Sloane, Caren
  id: '530'
  last_name: Sureth-Sloane
citation:
  ama: Maiterth R, Sureth-Sloane C. Vermögensteuer vernichtet Eigenkapital. <i>Frankfurter
    Allgemeine Zeitung</i>. 2013.
  apa: Maiterth, R., &#38; Sureth-Sloane, C. (2013). Vermögensteuer vernichtet Eigenkapital.
    <i>Frankfurter Allgemeine Zeitung</i>.
  bibtex: '@article{Maiterth_Sureth-Sloane_2013, title={Vermögensteuer vernichtet
    Eigenkapital}, number={125}, journal={Frankfurter Allgemeine Zeitung}, author={Maiterth,
    Ralf and Sureth-Sloane, Caren}, year={2013} }'
  chicago: Maiterth, Ralf, and Caren Sureth-Sloane. “Vermögensteuer Vernichtet Eigenkapital.”
    <i>Frankfurter Allgemeine Zeitung</i>, 2013.
  ieee: R. Maiterth and C. Sureth-Sloane, “Vermögensteuer vernichtet Eigenkapital,”
    <i>Frankfurter Allgemeine Zeitung</i>, no. 125, 2013.
  mla: Maiterth, Ralf, and Caren Sureth-Sloane. “Vermögensteuer Vernichtet Eigenkapital.”
    <i>Frankfurter Allgemeine Zeitung</i>, no. 125, 2013.
  short: R. Maiterth, C. Sureth-Sloane, Frankfurter Allgemeine Zeitung (2013).
date_created: 2018-10-30T13:50:41Z
date_updated: 2022-01-06T07:01:35Z
department:
- _id: '187'
issue: '125'
language:
- iso: eng
page: '18'
publication: Frankfurter Allgemeine Zeitung
publication_date: 2013-09-16
status: public
title: Vermögensteuer vernichtet Eigenkapital
type: newspaper_article
user_id: '21222'
year: '2013'
...
---
_id: '5044'
author:
- first_name: Fabian
  full_name: Meißner, Fabian
  last_name: Meißner
- first_name: Caren
  full_name: Sureth-Sloane, Caren
  id: '530'
  last_name: Sureth-Sloane
citation:
  ama: Meißner F, Sureth-Sloane C. <i>The Impact of Corporate Taxes and Flexibility
    on Entrepreneurial Decisions with Moral Hazard and Simultaneous Firm and Personal
    Level Taxation</i>. Vol 141.; 2013.
  apa: Meißner, F., &#38; Sureth-Sloane, C. (2013). <i>The Impact of Corporate Taxes
    and Flexibility on Entrepreneurial Decisions with Moral Hazard and Simultaneous
    Firm and Personal Level Taxation</i> (Vol. 141).
  bibtex: '@book{Meißner_Sureth-Sloane_2013, series={arqus, Quantitative Research
    in Taxation}, title={The Impact of Corporate Taxes and Flexibility on Entrepreneurial
    Decisions with Moral Hazard and Simultaneous Firm and Personal Level Taxation},
    volume={141}, author={Meißner, Fabian and Sureth-Sloane, Caren}, year={2013},
    collection={arqus, Quantitative Research in Taxation} }'
  chicago: Meißner, Fabian, and Caren Sureth-Sloane. <i>The Impact of Corporate Taxes
    and Flexibility on Entrepreneurial Decisions with Moral Hazard and Simultaneous
    Firm and Personal Level Taxation</i>. Vol. 141. Arqus, Quantitative Research in
    Taxation, 2013.
  ieee: F. Meißner and C. Sureth-Sloane, <i>The Impact of Corporate Taxes and Flexibility
    on Entrepreneurial Decisions with Moral Hazard and Simultaneous Firm and Personal
    Level Taxation</i>, vol. 141. 2013.
  mla: Meißner, Fabian, and Caren Sureth-Sloane. <i>The Impact of Corporate Taxes
    and Flexibility on Entrepreneurial Decisions with Moral Hazard and Simultaneous
    Firm and Personal Level Taxation</i>. Vol. 141, 2013.
  short: F. Meißner, C. Sureth-Sloane, The Impact of Corporate Taxes and Flexibility
    on Entrepreneurial Decisions with Moral Hazard and Simultaneous Firm and Personal
    Level Taxation, 2013.
date_created: 2018-10-30T13:52:52Z
date_updated: 2022-01-06T07:01:35Z
department:
- _id: '187'
intvolume: '       141'
language:
- iso: eng
series_title: arqus, Quantitative Research in Taxation
status: public
title: The Impact of Corporate Taxes and Flexibility on Entrepreneurial Decisions
  with Moral Hazard and Simultaneous Firm and Personal Level Taxation
type: working_paper
user_id: '21222'
volume: 141
year: '2013'
...
---
_id: '5046'
author:
- first_name: Caren
  full_name: Sureth-Sloane, Caren
  id: '530'
  last_name: Sureth-Sloane
citation:
  ama: Sureth-Sloane C.  Die Reichensteuer gefährdet Arbeitsplätze. <i>Cicero Online</i>.
    2013.
  apa: Sureth-Sloane, C. (2013).  Die Reichensteuer gefährdet Arbeitsplätze. <i>Cicero
    Online</i>.
  bibtex: '@article{Sureth-Sloane_2013, title={ Die Reichensteuer gefährdet Arbeitsplätze},
    journal={Cicero Online}, author={Sureth-Sloane, Caren}, year={2013} }'
  chicago: Sureth-Sloane, Caren. “ Die Reichensteuer gefährdet Arbeitsplätze.” <i>Cicero
    Online</i>, 2013.
  ieee: C. Sureth-Sloane, “ Die Reichensteuer gefährdet Arbeitsplätze,” <i>Cicero
    Online</i>, 2013.
  mla: Sureth-Sloane, Caren. “ Die Reichensteuer gefährdet Arbeitsplätze.” <i>Cicero
    Online</i>, 2013.
  short: C. Sureth-Sloane, Cicero Online (2013).
date_created: 2018-10-30T13:55:19Z
date_updated: 2022-01-06T07:01:35Z
department:
- _id: '187'
language:
- iso: ger
publication: Cicero Online
publication_date: 2013-04-02
status: public
title: ' Die Reichensteuer gefährdet Arbeitsplätze'
type: newspaper_article
user_id: '21222'
year: '2013'
...
---
_id: '14982'
author:
- first_name: Caren
  full_name: Sureth, Caren
  last_name: Sureth
citation:
  ama: Sureth C. <i>Der Einfluss von Steuern Auf Investitionsentscheidungen Bei Unsicherheit</i>.
    Wiesbaden; 2013. doi:<a href="https://doi.org/10.1007/978-3-663-08348-1">10.1007/978-3-663-08348-1</a>
  apa: Sureth, C. (2013). <i>Der Einfluss von Steuern auf Investitionsentscheidungen
    bei Unsicherheit</i>. Wiesbaden. <a href="https://doi.org/10.1007/978-3-663-08348-1">https://doi.org/10.1007/978-3-663-08348-1</a>
  bibtex: '@book{Sureth_2013, place={Wiesbaden}, title={Der Einfluss von Steuern auf
    Investitionsentscheidungen bei Unsicherheit}, DOI={<a href="https://doi.org/10.1007/978-3-663-08348-1">10.1007/978-3-663-08348-1</a>},
    author={Sureth, Caren}, year={2013} }'
  chicago: Sureth, Caren. <i>Der Einfluss von Steuern Auf Investitionsentscheidungen
    Bei Unsicherheit</i>. Wiesbaden, 2013. <a href="https://doi.org/10.1007/978-3-663-08348-1">https://doi.org/10.1007/978-3-663-08348-1</a>.
  ieee: C. Sureth, <i>Der Einfluss von Steuern auf Investitionsentscheidungen bei
    Unsicherheit</i>. Wiesbaden, 2013.
  mla: Sureth, Caren. <i>Der Einfluss von Steuern Auf Investitionsentscheidungen Bei
    Unsicherheit</i>. 2013, doi:<a href="https://doi.org/10.1007/978-3-663-08348-1">10.1007/978-3-663-08348-1</a>.
  short: C. Sureth, Der Einfluss von Steuern Auf Investitionsentscheidungen Bei Unsicherheit,
    Wiesbaden, 2013.
date_created: 2019-11-13T14:52:54Z
date_updated: 2022-01-06T06:52:11Z
department:
- _id: '187'
- _id: '635'
doi: 10.1007/978-3-663-08348-1
language:
- iso: eng
place: Wiesbaden
publication_identifier:
  isbn:
  - '9783824469741'
  - '9783663083481'
publication_status: published
status: public
title: Der Einfluss von Steuern auf Investitionsentscheidungen bei Unsicherheit
type: book
user_id: '67504'
year: '2013'
...
---
_id: '5045'
author:
- first_name: Rainer
  full_name: Niemann, Rainer
  last_name: Niemann
- first_name: Caren
  full_name: Sureth-Sloane, Caren
  id: '530'
  last_name: Sureth-Sloane
  orcid: ' 0000-0002-8183-5901'
citation:
  ama: Niemann R, Sureth-Sloane C. Sooner or Later? – Paradoxical Investment Effects
    of Capital Gains Taxation under Simultaneous Investment and Abandonment Flexibility.
    <i>European Accounting Review</i>. 2013;22(2):367-390. doi:<a href="https://doi.org/10.1080/09638180.2012.682781">10.1080/09638180.2012.682781</a>
  apa: Niemann, R., &#38; Sureth-Sloane, C. (2013). Sooner or Later? – Paradoxical
    Investment Effects of Capital Gains Taxation under Simultaneous Investment and
    Abandonment Flexibility. <i>European Accounting Review</i>, <i>22</i>(2), 367–390.
    <a href="https://doi.org/10.1080/09638180.2012.682781">https://doi.org/10.1080/09638180.2012.682781</a>
  bibtex: '@article{Niemann_Sureth-Sloane_2013, title={Sooner or Later? – Paradoxical
    Investment Effects of Capital Gains Taxation under Simultaneous Investment and
    Abandonment Flexibility}, volume={22}, DOI={<a href="https://doi.org/10.1080/09638180.2012.682781">10.1080/09638180.2012.682781</a>},
    number={2}, journal={European Accounting Review}, publisher={Informa UK Limited},
    author={Niemann, Rainer and Sureth-Sloane, Caren}, year={2013}, pages={367–390}
    }'
  chicago: 'Niemann, Rainer, and Caren Sureth-Sloane. “Sooner or Later? – Paradoxical
    Investment Effects of Capital Gains Taxation under Simultaneous Investment and
    Abandonment Flexibility.” <i>European Accounting Review</i> 22, no. 2 (2013):
    367–90. <a href="https://doi.org/10.1080/09638180.2012.682781">https://doi.org/10.1080/09638180.2012.682781</a>.'
  ieee: 'R. Niemann and C. Sureth-Sloane, “Sooner or Later? – Paradoxical Investment
    Effects of Capital Gains Taxation under Simultaneous Investment and Abandonment
    Flexibility,” <i>European Accounting Review</i>, vol. 22, no. 2, pp. 367–390,
    2013, doi: <a href="https://doi.org/10.1080/09638180.2012.682781">10.1080/09638180.2012.682781</a>.'
  mla: Niemann, Rainer, and Caren Sureth-Sloane. “Sooner or Later? – Paradoxical Investment
    Effects of Capital Gains Taxation under Simultaneous Investment and Abandonment
    Flexibility.” <i>European Accounting Review</i>, vol. 22, no. 2, Informa UK Limited,
    2013, pp. 367–90, doi:<a href="https://doi.org/10.1080/09638180.2012.682781">10.1080/09638180.2012.682781</a>.
  short: R. Niemann, C. Sureth-Sloane, European Accounting Review 22 (2013) 367–390.
date_created: 2018-10-30T13:53:32Z
date_updated: 2023-01-31T12:13:03Z
department:
- _id: '187'
- _id: '635'
doi: 10.1080/09638180.2012.682781
intvolume: '        22'
issue: '2'
language:
- iso: eng
page: 367-390
publication: European Accounting Review
publication_identifier:
  issn:
  - 0963-8180
  - 1468-4497
publication_status: published
publisher: Informa UK Limited
quality_controlled: '1'
status: public
title: Sooner or Later? – Paradoxical Investment Effects of Capital Gains Taxation
  under Simultaneous Investment and Abandonment Flexibility
type: journal_article
user_id: '21222'
volume: 22
year: '2013'
...
---
_id: '5048'
author:
- first_name: Pia
  full_name: Vollert, Pia
  last_name: Vollert
- first_name: Carolin
  full_name: Eikel, Carolin
  last_name: Eikel
- first_name: Caren
  full_name: Sureth-Sloane, Caren
  id: '530'
  last_name: Sureth-Sloane
  orcid: ' 0000-0002-8183-5901'
citation:
  ama: Vollert P, Eikel C, Sureth-Sloane C. Advance Pricing Agreements (APAs) als
    Instrument zur Vermeidung von Verrechnungspreiskonflikten – eine kritische Betrachtung.
    <i>Steuer und Wirtschaft</i>. 2013;90(4):367-379.
  apa: Vollert, P., Eikel, C., &#38; Sureth-Sloane, C. (2013). Advance Pricing Agreements
    (APAs) als Instrument zur Vermeidung von Verrechnungspreiskonflikten – eine kritische
    Betrachtung. <i>Steuer und Wirtschaft</i>, <i>90</i>(4), 367–379.
  bibtex: '@article{Vollert_Eikel_Sureth-Sloane_2013, title={Advance Pricing Agreements
    (APAs) als Instrument zur Vermeidung von Verrechnungspreiskonflikten – eine kritische
    Betrachtung}, volume={90}, number={4}, journal={Steuer und Wirtschaft}, author={Vollert,
    Pia and Eikel, Carolin and Sureth-Sloane, Caren}, year={2013}, pages={367–379}
    }'
  chicago: 'Vollert, Pia, Carolin Eikel, and Caren Sureth-Sloane. “Advance Pricing
    Agreements (APAs) als Instrument zur Vermeidung von Verrechnungspreiskonflikten
    – eine kritische Betrachtung.” <i>Steuer und Wirtschaft</i> 90, no. 4 (2013):
    367–79.'
  ieee: P. Vollert, C. Eikel, and C. Sureth-Sloane, “Advance Pricing Agreements (APAs)
    als Instrument zur Vermeidung von Verrechnungspreiskonflikten – eine kritische
    Betrachtung,” <i>Steuer und Wirtschaft</i>, vol. 90, no. 4, pp. 367–379, 2013.
  mla: Vollert, Pia, et al. “Advance Pricing Agreements (APAs) als Instrument zur
    Vermeidung von Verrechnungspreiskonflikten – eine kritische Betrachtung.” <i>Steuer
    und Wirtschaft</i>, vol. 90, no. 4, 2013, pp. 367–79.
  short: P. Vollert, C. Eikel, C. Sureth-Sloane, Steuer und Wirtschaft 90 (2013) 367–379.
date_created: 2018-10-30T13:58:31Z
date_updated: 2023-01-31T12:13:21Z
department:
- _id: '187'
- _id: '635'
intvolume: '        90'
issue: '4'
language:
- iso: ger
page: 367-379
publication: Steuer und Wirtschaft
quality_controlled: '1'
status: public
title: Advance Pricing Agreements (APAs) als Instrument zur Vermeidung von Verrechnungspreiskonflikten
  – eine kritische Betrachtung
type: journal_article
user_id: '21222'
volume: 90
year: '2013'
...
---
_id: '5051'
author:
- first_name: Annika
  full_name: Hegemann, Annika
  last_name: Hegemann
citation:
  ama: Hegemann A. <i>Besteuerung von Beteiligungsinvestitionen und Risikoempfindlichkeit
    – Wie wirkt die Abgeltungssteuer?</i> Vol 140.; 2012.
  apa: Hegemann, A. (2012). <i>Besteuerung von Beteiligungsinvestitionen und Risikoempfindlichkeit
    – Wie wirkt die Abgeltungssteuer?</i> (Vol. 140).
  bibtex: '@book{Hegemann_2012, series={arqus, Quantitative Research in Taxation},
    title={Besteuerung von Beteiligungsinvestitionen und Risikoempfindlichkeit – Wie
    wirkt die Abgeltungssteuer?}, volume={140}, author={Hegemann, Annika}, year={2012},
    collection={arqus, Quantitative Research in Taxation} }'
  chicago: Hegemann, Annika. <i>Besteuerung von Beteiligungsinvestitionen und Risikoempfindlichkeit
    – Wie wirkt die Abgeltungssteuer?</i> Vol. 140. arqus, Quantitative Research in
    Taxation, 2012.
  ieee: A. Hegemann, <i>Besteuerung von Beteiligungsinvestitionen und Risikoempfindlichkeit
    – Wie wirkt die Abgeltungssteuer?</i>, vol. 140. 2012.
  mla: Hegemann, Annika. <i>Besteuerung von Beteiligungsinvestitionen und Risikoempfindlichkeit
    – Wie wirkt die Abgeltungssteuer?</i> Vol. 140, 2012.
  short: A. Hegemann, Besteuerung von Beteiligungsinvestitionen und Risikoempfindlichkeit
    – Wie wirkt die Abgeltungssteuer?, 2012.
date_created: 2018-10-30T14:05:45Z
date_updated: 2022-01-06T07:01:36Z
department:
- _id: '187'
intvolume: '       140'
language:
- iso: ger
series_title: arqus, Quantitative Research in Taxation
status: public
title: Besteuerung von Beteiligungsinvestitionen und Risikoempfindlichkeit – Wie wirkt
  die Abgeltungssteuer?
type: working_paper
user_id: '21222'
volume: 140
year: '2012'
...