--- _id: '49293' author: - first_name: Vanessa full_name: Heinemann-Heile, Vanessa id: '83380' last_name: Heinemann-Heile - first_name: 'Ralf ' full_name: 'Maiterth, Ralf ' last_name: Maiterth - first_name: Caren full_name: Sureth-Sloane, Caren id: '530' last_name: Sureth-Sloane orcid: ' 0000-0002-8183-5901' citation: ama: 'Heinemann-Heile V, Maiterth R, Sureth-Sloane C. Umfrage: Beurteilung Investitionsfördernder Maßnahmen durch Unternehmen im Handwerk.; 2023. doi:10.52569/URLT9672' apa: 'Heinemann-Heile, V., Maiterth, R., & Sureth-Sloane, C. (2023). Umfrage: Beurteilung Investitionsfördernder Maßnahmen durch Unternehmen im Handwerk. https://doi.org/10.52569/URLT9672' bibtex: '@book{Heinemann-Heile_Maiterth_Sureth-Sloane_2023, series={TRR 266 Accounting for Transparency}, title={Umfrage: Beurteilung Investitionsfördernder Maßnahmen durch Unternehmen im Handwerk}, DOI={10.52569/URLT9672}, author={Heinemann-Heile, Vanessa and Maiterth, Ralf and Sureth-Sloane, Caren}, year={2023}, collection={TRR 266 Accounting for Transparency} }' chicago: 'Heinemann-Heile, Vanessa, Ralf Maiterth, and Caren Sureth-Sloane. Umfrage: Beurteilung Investitionsfördernder Maßnahmen durch Unternehmen im Handwerk. TRR 266 Accounting for Transparency, 2023. https://doi.org/10.52569/URLT9672.' ieee: 'V. Heinemann-Heile, R. Maiterth, and C. Sureth-Sloane, Umfrage: Beurteilung Investitionsfördernder Maßnahmen durch Unternehmen im Handwerk. 2023.' mla: 'Heinemann-Heile, Vanessa, et al. Umfrage: Beurteilung Investitionsfördernder Maßnahmen durch Unternehmen im Handwerk. 2023, doi:10.52569/URLT9672.' short: 'V. Heinemann-Heile, R. Maiterth, C. Sureth-Sloane, Umfrage: Beurteilung Investitionsfördernder Maßnahmen durch Unternehmen im Handwerk, 2023.' date_created: 2023-11-28T12:34:59Z date_updated: 2024-12-07T14:16:00Z department: - _id: '187' doi: 10.52569/URLT9672 language: - iso: ger main_file_link: - open_access: '1' url: 10.52569/URLT9672 oa: '1' series_title: TRR 266 Accounting for Transparency status: public title: 'Umfrage: Beurteilung Investitionsfördernder Maßnahmen durch Unternehmen im Handwerk' type: report user_id: '530' year: '2023' ... --- _id: '49549' author: - first_name: Simon full_name: Harst, Simon last_name: Harst - first_name: 'Deborah ' full_name: 'Schanz, Deborah ' last_name: Schanz - first_name: Felix full_name: Siegel, Felix last_name: Siegel - first_name: Caren full_name: Sureth-Sloane, Caren id: '530' last_name: Sureth-Sloane orcid: ' 0000-0002-8183-5901' citation: ama: Harst S, Schanz D, Siegel F, Sureth-Sloane C. 2022 Global MNC Tax Complexity Survey. TRR 266 Accounting for Transparency; 2023. doi:10.52569/VKAO7696 apa: Harst, S., Schanz, D., Siegel, F., & Sureth-Sloane, C. (2023). 2022 Global MNC Tax Complexity Survey. TRR 266 Accounting for Transparency. https://doi.org/10.52569/VKAO7696 bibtex: '@book{Harst_Schanz_Siegel_Sureth-Sloane_2023, title={2022 Global MNC Tax Complexity Survey}, DOI={10.52569/VKAO7696}, publisher={TRR 266 Accounting for Transparency}, author={Harst, Simon and Schanz, Deborah and Siegel, Felix and Sureth-Sloane, Caren}, year={2023} }' chicago: Harst, Simon, Deborah Schanz, Felix Siegel, and Caren Sureth-Sloane. 2022 Global MNC Tax Complexity Survey. TRR 266 Accounting for Transparency, 2023. https://doi.org/10.52569/VKAO7696. ieee: S. Harst, D. Schanz, F. Siegel, and C. Sureth-Sloane, 2022 Global MNC Tax Complexity Survey. TRR 266 Accounting for Transparency, 2023. mla: Harst, Simon, et al. 2022 Global MNC Tax Complexity Survey. TRR 266 Accounting for Transparency, 2023, doi:10.52569/VKAO7696. short: S. Harst, D. Schanz, F. Siegel, C. Sureth-Sloane, 2022 Global MNC Tax Complexity Survey, TRR 266 Accounting for Transparency, 2023. date_created: 2023-12-07T14:00:27Z date_updated: 2024-12-07T14:14:29Z department: - _id: '187' doi: 10.52569/VKAO7696 language: - iso: eng main_file_link: - open_access: '1' url: 10.52569/VKAO7696 oa: '1' publisher: TRR 266 Accounting for Transparency status: public title: 2022 Global MNC Tax Complexity Survey type: report user_id: '530' year: '2023' ... --- _id: '29050' abstract: - lang: eng text: This study examines GAAP effective tax rate (ETR) visibility as a distinct disclosure choice in firms’ financial statements. By applying a game-theory disclosure model for the voluntary disclosure strategies of firms, in a tax setting, we argue that firms face a trade-off in their ETR disclosure decisions. On the one hand, firms have an incentive to enhance their ETR disclosure when the ratio offers shareholders ‘favourable conditions’, for example, higher expected after-tax cash flows. On the other hand, the disclosure of a favourable low ETR could attract the attention of tax auditors and the public and ultimately result in disclosure costs. We empirically test disclosure behaviour by examining the relation between disclosure visibility and different ETR conditions that reflect different stakeholder-specific costs and benefits. While we find that unfavourable ETR conditions are not highlighted, we observe higher disclosure visibility for favourable ETRs (smooth, close to the industry average, and decreasing ETRs). Additional analyses reveal that this high visibility is characteristic of firm years with only moderately decreasing ETRs at usual ETR levels, while extreme ETRs are not highlighted. Interestingly and in contrast to our main results, a subsample of family firms does not seem to highlight favourable ETRs. article_type: original author: - first_name: Vanessa full_name: Flagmeier, Vanessa last_name: Flagmeier - first_name: Jens full_name: Müller, Jens id: '1245' last_name: Müller - first_name: Caren full_name: Sureth-Sloane, Caren id: '530' last_name: Sureth-Sloane orcid: ' 0000-0002-8183-5901' citation: ama: Flagmeier V, Müller J, Sureth-Sloane C. When Do Firms Highlight Their Effective Tax Rate? Accounting and Business Research. 2023;53(1):1-37. doi:10.1080/00014788.2021.1958669 apa: Flagmeier, V., Müller, J., & Sureth-Sloane, C. (2023). When Do Firms Highlight Their Effective Tax Rate? Accounting and Business Research, 53(1), 1–37. https://doi.org/10.1080/00014788.2021.1958669 bibtex: '@article{Flagmeier_Müller_Sureth-Sloane_2023, title={When Do Firms Highlight Their Effective Tax Rate?}, volume={53}, DOI={10.1080/00014788.2021.1958669}, number={1}, journal={Accounting and Business Research}, author={Flagmeier, Vanessa and Müller, Jens and Sureth-Sloane, Caren}, year={2023}, pages={1–37} }' chicago: 'Flagmeier, Vanessa, Jens Müller, and Caren Sureth-Sloane. “When Do Firms Highlight Their Effective Tax Rate?” Accounting and Business Research 53, no. 1 (2023): 1–37. https://doi.org/10.1080/00014788.2021.1958669.' ieee: 'V. Flagmeier, J. Müller, and C. Sureth-Sloane, “When Do Firms Highlight Their Effective Tax Rate?,” Accounting and Business Research, vol. 53, no. 1, pp. 1–37, 2023, doi: 10.1080/00014788.2021.1958669.' mla: Flagmeier, Vanessa, et al. “When Do Firms Highlight Their Effective Tax Rate?” Accounting and Business Research, vol. 53, no. 1, 2023, pp. 1–37, doi:10.1080/00014788.2021.1958669. short: V. Flagmeier, J. Müller, C. Sureth-Sloane, Accounting and Business Research 53 (2023) 1–37. date_created: 2021-12-20T08:29:38Z date_updated: 2026-04-09T07:35:50Z department: - _id: '187' doi: 10.1080/00014788.2021.1958669 intvolume: ' 53' issue: '1' language: - iso: eng main_file_link: - open_access: '1' oa: '1' page: 1-37 publication: Accounting and Business Research publication_status: published quality_controlled: '1' status: public title: When Do Firms Highlight Their Effective Tax Rate? type: journal_article user_id: '96670' volume: 53 year: '2023' ... --- _id: '46043' author: - first_name: Rembert full_name: Unterstell, Rembert last_name: Unterstell citation: ama: Unterstell R. Der Wirtschaft auch in der Krise das Atmen erlauben, Pandemie und Ökonomie – Interview mit Steuerexpertin Caren Sureth-Sloane. forschung - Das Magazin der Deutschen Forschungsgemeinschaft. 2023;(1):6-9. apa: Unterstell, R. (2023). Der Wirtschaft auch in der Krise das Atmen erlauben, Pandemie und Ökonomie – Interview mit Steuerexpertin Caren Sureth-Sloane. forschung - Das Magazin der Deutschen Forschungsgemeinschaft, 1, 6–9. bibtex: '@article{Unterstell_2023, title={Der Wirtschaft auch in der Krise das Atmen erlauben, Pandemie und Ökonomie – Interview mit Steuerexpertin Caren Sureth-Sloane}, number={1}, journal={forschung - Das Magazin der Deutschen Forschungsgemeinschaft}, publisher={DFG}, author={Unterstell, Rembert}, year={2023}, pages={6–9} }' chicago: 'Unterstell, Rembert. “Der Wirtschaft auch in der Krise das Atmen erlauben, Pandemie und Ökonomie – Interview mit Steuerexpertin Caren Sureth-Sloane.” forschung - Das Magazin der Deutschen Forschungsgemeinschaft, no. 1 (2023): 6–9.' ieee: R. Unterstell, “Der Wirtschaft auch in der Krise das Atmen erlauben, Pandemie und Ökonomie – Interview mit Steuerexpertin Caren Sureth-Sloane,” forschung - Das Magazin der Deutschen Forschungsgemeinschaft, no. 1, pp. 6–9, 2023. mla: Unterstell, Rembert. “Der Wirtschaft auch in der Krise das Atmen erlauben, Pandemie und Ökonomie – Interview mit Steuerexpertin Caren Sureth-Sloane.” forschung - Das Magazin der Deutschen Forschungsgemeinschaft, no. 1, DFG, 2023, pp. 6–9. short: R. Unterstell, forschung - Das Magazin der Deutschen Forschungsgemeinschaft (2023) 6–9. date_created: 2023-07-13T11:36:48Z date_updated: 2026-04-09T07:39:57Z department: - _id: '187' issue: '1' language: - iso: ger main_file_link: - url: https://wiwi.uni-paderborn.de/fileadmin-wiwi/dep2ls7/Publikationen_Download_s/for_01-23_RU_Interview_Sureth-Sloane_doppels__1_.pdf page: 6-9 publication: forschung - Das Magazin der Deutschen Forschungsgemeinschaft publisher: DFG status: public title: Der Wirtschaft auch in der Krise das Atmen erlauben, Pandemie und Ökonomie – Interview mit Steuerexpertin Caren Sureth-Sloane type: journal_article user_id: '96670' year: '2023' ... --- _id: '62734' author: - first_name: Tobias full_name: Bornemann, Tobias id: '88419' last_name: Bornemann orcid: 0000-0003-4299-0551 - first_name: Stacie full_name: Kelley, Stacie last_name: Kelley - first_name: Benjamin full_name: Osswald, Benjamin last_name: Osswald citation: ama: Bornemann T, Kelley S, Osswald B. The Effect of Intellectual Property Boxes on Innovative Activity and Tax Benefits. Journal of the American Taxation Association. 2023;45(2):1-28. doi:10.2308/JATA-2021-013 apa: Bornemann, T., Kelley, S., & Osswald, B. (2023). The Effect of Intellectual Property Boxes on Innovative Activity and Tax Benefits. Journal of the American Taxation Association, 45(2), 1–28. https://doi.org/10.2308/JATA-2021-013 bibtex: '@article{Bornemann_Kelley_Osswald_2023, title={The Effect of Intellectual Property Boxes on Innovative Activity and Tax Benefits}, volume={45}, DOI={10.2308/JATA-2021-013}, number={2}, journal={Journal of the American Taxation Association}, author={Bornemann, Tobias and Kelley, Stacie and Osswald, Benjamin}, year={2023}, pages={1–28} }' chicago: 'Bornemann, Tobias, Stacie Kelley, and Benjamin Osswald. “The Effect of Intellectual Property Boxes on Innovative Activity and Tax Benefits.” Journal of the American Taxation Association 45, no. 2 (2023): 1–28. https://doi.org/10.2308/JATA-2021-013.' ieee: 'T. Bornemann, S. Kelley, and B. Osswald, “The Effect of Intellectual Property Boxes on Innovative Activity and Tax Benefits,” Journal of the American Taxation Association, vol. 45, no. 2, pp. 1–28, 2023, doi: 10.2308/JATA-2021-013.' mla: Bornemann, Tobias, et al. “The Effect of Intellectual Property Boxes on Innovative Activity and Tax Benefits.” Journal of the American Taxation Association, vol. 45, no. 2, 2023, pp. 1–28, doi:10.2308/JATA-2021-013. short: T. Bornemann, S. Kelley, B. Osswald, Journal of the American Taxation Association 45 (2023) 1–28. date_created: 2025-12-02T08:35:24Z date_updated: 2026-04-09T07:36:03Z department: - _id: '187' doi: 10.2308/JATA-2021-013 intvolume: ' 45' issue: '2' language: - iso: eng page: 1-28 publication: Journal of the American Taxation Association quality_controlled: '1' status: public title: The Effect of Intellectual Property Boxes on Innovative Activity and Tax Benefits type: journal_article user_id: '96670' volume: 45 year: '2023' ... --- _id: '62735' author: - first_name: Tobias full_name: Bornemann, Tobias id: '88419' last_name: Bornemann orcid: 0000-0003-4299-0551 - first_name: Martin full_name: Jacob, Martin last_name: Jacob - first_name: Mariana full_name: Sailer, Mariana last_name: Sailer citation: ama: Bornemann T, Jacob M, Sailer M. Do Corporate Taxes Affect Executive Compensation? The Accounting Review. 2023;98(2):31-58. doi:10.2308/TAR-2019-0567 apa: Bornemann, T., Jacob, M., & Sailer, M. (2023). Do Corporate Taxes Affect Executive Compensation? The Accounting Review, 98(2), 31–58. https://doi.org/10.2308/TAR-2019-0567 bibtex: '@article{Bornemann_Jacob_Sailer_2023, title={Do Corporate Taxes Affect Executive Compensation?}, volume={98}, DOI={10.2308/TAR-2019-0567}, number={2}, journal={The Accounting Review}, author={Bornemann, Tobias and Jacob, Martin and Sailer, Mariana}, year={2023}, pages={31–58} }' chicago: 'Bornemann, Tobias, Martin Jacob, and Mariana Sailer. “Do Corporate Taxes Affect Executive Compensation?” The Accounting Review 98, no. 2 (2023): 31–58. https://doi.org/10.2308/TAR-2019-0567.' ieee: 'T. Bornemann, M. Jacob, and M. Sailer, “Do Corporate Taxes Affect Executive Compensation?,” The Accounting Review, vol. 98, no. 2, pp. 31–58, 2023, doi: 10.2308/TAR-2019-0567.' mla: Bornemann, Tobias, et al. “Do Corporate Taxes Affect Executive Compensation?” The Accounting Review, vol. 98, no. 2, 2023, pp. 31–58, doi:10.2308/TAR-2019-0567. short: T. Bornemann, M. Jacob, M. Sailer, The Accounting Review 98 (2023) 31–58. date_created: 2025-12-02T08:37:44Z date_updated: 2026-04-09T07:37:12Z department: - _id: '187' doi: 10.2308/TAR-2019-0567 intvolume: ' 98' issue: '2' language: - iso: eng page: 31-58 publication: The Accounting Review quality_controlled: '1' status: public title: Do Corporate Taxes Affect Executive Compensation? type: journal_article user_id: '96670' volume: 98 year: '2023' ... --- _id: '46042' author: - first_name: Reinald full_name: Koch, Reinald last_name: Koch - first_name: Svea full_name: Holtmann, Svea last_name: Holtmann - first_name: Henning full_name: Giese, Henning id: '92812' last_name: Giese citation: ama: Koch R, Holtmann S, Giese H. Losses Never Sleep – The Effect of Tax Loss Offset on Stock Market Returns during Economic Crises. Journal of Business Economics. 2023;93(1-2):59-109. doi:10.1007/s11573-022-01134-4 apa: Koch, R., Holtmann, S., & Giese, H. (2023). Losses Never Sleep – The Effect of Tax Loss Offset on Stock Market Returns during Economic Crises. Journal of Business Economics, 93(1–2), 59–109. https://doi.org/10.1007/s11573-022-01134-4 bibtex: '@article{Koch_Holtmann_Giese_2023, title={Losses Never Sleep – The Effect of Tax Loss Offset on Stock Market Returns during Economic Crises}, volume={93}, DOI={10.1007/s11573-022-01134-4}, number={1–2}, journal={Journal of Business Economics}, publisher={Springer Science and Business Media LLC}, author={Koch, Reinald and Holtmann, Svea and Giese, Henning}, year={2023}, pages={59–109} }' chicago: 'Koch, Reinald, Svea Holtmann, and Henning Giese. “Losses Never Sleep – The Effect of Tax Loss Offset on Stock Market Returns during Economic Crises.” Journal of Business Economics 93, no. 1–2 (2023): 59–109. https://doi.org/10.1007/s11573-022-01134-4.' ieee: 'R. Koch, S. Holtmann, and H. Giese, “Losses Never Sleep – The Effect of Tax Loss Offset on Stock Market Returns during Economic Crises,” Journal of Business Economics, vol. 93, no. 1–2, pp. 59–109, 2023, doi: 10.1007/s11573-022-01134-4.' mla: Koch, Reinald, et al. “Losses Never Sleep – The Effect of Tax Loss Offset on Stock Market Returns during Economic Crises.” Journal of Business Economics, vol. 93, no. 1–2, Springer Science and Business Media LLC, 2023, pp. 59–109, doi:10.1007/s11573-022-01134-4. short: R. Koch, S. Holtmann, H. Giese, Journal of Business Economics 93 (2023) 59–109. date_created: 2023-07-13T11:19:59Z date_updated: 2026-04-09T07:41:13Z department: - _id: '187' doi: 10.1007/s11573-022-01134-4 intvolume: ' 93' issue: 1-2 language: - iso: eng main_file_link: - open_access: '1' oa: '1' page: 59-109 publication: Journal of Business Economics publication_identifier: issn: - 0044-2372 - 1861-8928 publication_status: published publisher: Springer Science and Business Media LLC quality_controlled: '1' status: public title: Losses Never Sleep – The Effect of Tax Loss Offset on Stock Market Returns during Economic Crises type: journal_article user_id: '96670' volume: 93 year: '2023' ... --- _id: '42897' author: - first_name: Martin full_name: Fochmann, Martin last_name: Fochmann - first_name: Vanessa full_name: Heinemann-Heile, Vanessa id: '83380' last_name: Heinemann-Heile - first_name: Hans-Peter full_name: Huber, Hans-Peter last_name: Huber - first_name: Ralf full_name: Maiterth, Ralf last_name: Maiterth - first_name: Caren full_name: Sureth-Sloane, Caren id: '530' last_name: Sureth-Sloane orcid: ' 0000-0002-8183-5901' citation: ama: Fochmann M, Heinemann-Heile V, Huber H-P, Maiterth R, Sureth-Sloane C. Zusatzkosten der Besteuerung – Eine Analyse des steuerlichen Verwaltungsaufwands und der subjektiv wahrgenommenen Steuerbelastung. Steuer und Wirtschaft. 2023;100(2):171-187. apa: Fochmann, M., Heinemann-Heile, V., Huber, H.-P., Maiterth, R., & Sureth-Sloane, C. (2023). Zusatzkosten der Besteuerung – Eine Analyse des steuerlichen Verwaltungsaufwands und der subjektiv wahrgenommenen Steuerbelastung. Steuer und Wirtschaft, 100(2), 171–187. bibtex: '@article{Fochmann_Heinemann-Heile_Huber_Maiterth_Sureth-Sloane_2023, title={Zusatzkosten der Besteuerung – Eine Analyse des steuerlichen Verwaltungsaufwands und der subjektiv wahrgenommenen Steuerbelastung}, volume={100}, number={2}, journal={Steuer und Wirtschaft}, author={Fochmann, Martin and Heinemann-Heile, Vanessa and Huber, Hans-Peter and Maiterth, Ralf and Sureth-Sloane, Caren}, year={2023}, pages={171–187} }' chicago: 'Fochmann, Martin, Vanessa Heinemann-Heile, Hans-Peter Huber, Ralf Maiterth, and Caren Sureth-Sloane. “Zusatzkosten der Besteuerung – Eine Analyse des steuerlichen Verwaltungsaufwands und der subjektiv wahrgenommenen Steuerbelastung.” Steuer und Wirtschaft 100, no. 2 (2023): 171–87.' ieee: M. Fochmann, V. Heinemann-Heile, H.-P. Huber, R. Maiterth, and C. Sureth-Sloane, “Zusatzkosten der Besteuerung – Eine Analyse des steuerlichen Verwaltungsaufwands und der subjektiv wahrgenommenen Steuerbelastung,” Steuer und Wirtschaft, vol. 100, no. 2, pp. 171–187, 2023. mla: Fochmann, Martin, et al. “Zusatzkosten der Besteuerung – Eine Analyse des steuerlichen Verwaltungsaufwands und der subjektiv wahrgenommenen Steuerbelastung.” Steuer und Wirtschaft, vol. 100, no. 2, 2023, pp. 171–87. short: M. Fochmann, V. Heinemann-Heile, H.-P. Huber, R. Maiterth, C. Sureth-Sloane, Steuer und Wirtschaft 100 (2023) 171–187. date_created: 2023-03-09T12:37:55Z date_updated: 2026-04-09T07:43:33Z department: - _id: '187' intvolume: ' 100' issue: '2' language: - iso: ger page: 171-187 publication: Steuer und Wirtschaft publication_status: published quality_controlled: '1' status: public title: Zusatzkosten der Besteuerung – Eine Analyse des steuerlichen Verwaltungsaufwands und der subjektiv wahrgenommenen Steuerbelastung type: journal_article user_id: '96670' volume: 100 year: '2023' ... --- _id: '42635' author: - first_name: Stefan full_name: Greil, Stefan last_name: Greil - first_name: Michael full_name: Overesch, Michael last_name: Overesch - first_name: Anna full_name: Rohlfing-Bastian, Anna last_name: Rohlfing-Bastian - first_name: Ulrich full_name: Schreiber, Ulrich last_name: Schreiber - first_name: Caren full_name: Sureth-Sloane, Caren id: '530' last_name: Sureth-Sloane orcid: ' 0000-0002-8183-5901' citation: ama: Greil S, Overesch M, Rohlfing-Bastian A, Schreiber U, Sureth-Sloane C. Towards an Amended Arm´s Length Principle - Tackling Complexity and Implementing Destination Rules in Transfer Pricing. Intertax. 2023;51(4):272-289. apa: Greil, S., Overesch, M., Rohlfing-Bastian, A., Schreiber, U., & Sureth-Sloane, C. (2023). Towards an Amended Arm´s Length Principle - Tackling Complexity and Implementing Destination Rules in Transfer Pricing. Intertax, 51(4), 272–289. bibtex: '@article{Greil_Overesch_Rohlfing-Bastian_Schreiber_Sureth-Sloane_2023, title={Towards an Amended Arm´s Length Principle - Tackling Complexity and Implementing Destination Rules in Transfer Pricing}, volume={51}, number={4}, journal={Intertax}, author={Greil, Stefan and Overesch, Michael and Rohlfing-Bastian, Anna and Schreiber, Ulrich and Sureth-Sloane, Caren}, year={2023}, pages={272–289} }' chicago: 'Greil, Stefan, Michael Overesch, Anna Rohlfing-Bastian, Ulrich Schreiber, and Caren Sureth-Sloane. “Towards an Amended Arm´s Length Principle - Tackling Complexity and Implementing Destination Rules in Transfer Pricing.” Intertax 51, no. 4 (2023): 272–89.' ieee: S. Greil, M. Overesch, A. Rohlfing-Bastian, U. Schreiber, and C. Sureth-Sloane, “Towards an Amended Arm´s Length Principle - Tackling Complexity and Implementing Destination Rules in Transfer Pricing,” Intertax, vol. 51, no. 4, pp. 272–289, 2023. mla: Greil, Stefan, et al. “Towards an Amended Arm´s Length Principle - Tackling Complexity and Implementing Destination Rules in Transfer Pricing.” Intertax, vol. 51, no. 4, 2023, pp. 272–89. short: S. Greil, M. Overesch, A. Rohlfing-Bastian, U. Schreiber, C. Sureth-Sloane, Intertax 51 (2023) 272–289. date_created: 2023-02-28T10:34:17Z date_updated: 2026-04-09T07:43:52Z department: - _id: '187' intvolume: ' 51' issue: '4' language: - iso: eng page: 272-289 publication: Intertax publication_status: published quality_controlled: '1' status: public title: Towards an Amended Arm´s Length Principle - Tackling Complexity and Implementing Destination Rules in Transfer Pricing type: journal_article user_id: '96670' volume: 51 year: '2023' ... --- _id: '35799' author: - first_name: Reinald full_name: Koch, Reinald last_name: Koch - first_name: Svea full_name: Holtmann, Svea last_name: Holtmann - first_name: Henning full_name: Giese, Henning id: '92812' last_name: Giese citation: ama: Koch R, Holtmann S, Giese H. Losses Never Sleep - The Effect of Tax Loss Offset on Stock Market Returns during Economic Crises. Vol 269.; 2022. doi:10.2139/ssrn.4096944 apa: Koch, R., Holtmann, S., & Giese, H. (2022). Losses Never Sleep - The Effect of Tax Loss Offset on Stock Market Returns during Economic Crises (Vol. 269). https://doi.org/10.2139/ssrn.4096944 bibtex: '@book{Koch_Holtmann_Giese_2022, series={arqus-Working Paper Serie}, title={Losses Never Sleep - The Effect of Tax Loss Offset on Stock Market Returns during Economic Crises}, volume={269}, DOI={10.2139/ssrn.4096944}, author={Koch, Reinald and Holtmann, Svea and Giese, Henning}, year={2022}, collection={arqus-Working Paper Serie} }' chicago: Koch, Reinald, Svea Holtmann, and Henning Giese. Losses Never Sleep - The Effect of Tax Loss Offset on Stock Market Returns during Economic Crises. Vol. 269. Arqus-Working Paper Serie, 2022. https://doi.org/10.2139/ssrn.4096944. ieee: R. Koch, S. Holtmann, and H. Giese, Losses Never Sleep - The Effect of Tax Loss Offset on Stock Market Returns during Economic Crises, vol. 269. 2022. mla: Koch, Reinald, et al. Losses Never Sleep - The Effect of Tax Loss Offset on Stock Market Returns during Economic Crises. 2022, doi:10.2139/ssrn.4096944. short: R. Koch, S. Holtmann, H. Giese, Losses Never Sleep - The Effect of Tax Loss Offset on Stock Market Returns during Economic Crises, 2022. date_created: 2023-01-10T11:01:44Z date_updated: 2023-12-14T20:00:07Z department: - _id: '187' doi: 10.2139/ssrn.4096944 intvolume: ' 269' language: - iso: eng publication_identifier: issn: - 1556-5068 publication_status: published series_title: arqus-Working Paper Serie status: public title: Losses Never Sleep - The Effect of Tax Loss Offset on Stock Market Returns during Economic Crises type: working_paper user_id: '68607' volume: 269 year: '2022' ... --- _id: '49875' author: - first_name: Henning full_name: Giese, Henning id: '92812' last_name: Giese - first_name: Reinald full_name: Koch, Reinald last_name: Koch - first_name: Markus full_name: Gamm, Markus last_name: Gamm citation: ama: Giese H, Koch R, Gamm M. Tax Avoidance and Vertical Interlocks within Multinational Enterprises. arqus; 2022. doi:10.2139/ssrn.4137265 apa: Giese, H., Koch, R., & Gamm, M. (2022). Tax Avoidance and Vertical Interlocks within Multinational Enterprises. arqus. https://doi.org/10.2139/ssrn.4137265 bibtex: '@book{Giese_Koch_Gamm_2022, series={Quantitative Research in Taxation, Discussion Paper No. 270}, title={Tax Avoidance and Vertical Interlocks within Multinational Enterprises}, DOI={10.2139/ssrn.4137265}, publisher={arqus}, author={Giese, Henning and Koch, Reinald and Gamm, Markus}, year={2022}, collection={Quantitative Research in Taxation, Discussion Paper No. 270} }' chicago: Giese, Henning, Reinald Koch, and Markus Gamm. Tax Avoidance and Vertical Interlocks within Multinational Enterprises. Quantitative Research in Taxation, Discussion Paper No. 270. arqus, 2022. https://doi.org/10.2139/ssrn.4137265. ieee: H. Giese, R. Koch, and M. Gamm, Tax Avoidance and Vertical Interlocks within Multinational Enterprises. arqus, 2022. mla: Giese, Henning, et al. Tax Avoidance and Vertical Interlocks within Multinational Enterprises. arqus, 2022, doi:10.2139/ssrn.4137265. short: H. Giese, R. Koch, M. Gamm, Tax Avoidance and Vertical Interlocks within Multinational Enterprises, arqus, 2022. date_created: 2023-12-19T13:23:59Z date_updated: 2023-12-19T13:24:10Z department: - _id: '187' doi: 10.2139/ssrn.4137265 language: - iso: eng publisher: arqus series_title: Quantitative Research in Taxation, Discussion Paper No. 270 status: public title: Tax Avoidance and Vertical Interlocks within Multinational Enterprises type: working_paper user_id: '74000' year: '2022' ... --- _id: '35801' author: - first_name: Reyhaneh full_name: Safaei, Reyhaneh id: '66935' last_name: Safaei citation: ama: 'Safaei R. Transfer Pricing Rules for Intangibles: Implementation and Practical Challenges. Vol 79.; 2022.' apa: 'Safaei, R. (2022). Transfer Pricing Rules for Intangibles: Implementation and Practical Challenges (Vol. 79).' bibtex: '@book{Safaei_2022, series={TAF Working Paper Serie}, title={Transfer Pricing Rules for Intangibles: Implementation and Practical Challenges}, volume={79}, author={Safaei, Reyhaneh}, year={2022}, collection={TAF Working Paper Serie} }' chicago: 'Safaei, Reyhaneh. Transfer Pricing Rules for Intangibles: Implementation and Practical Challenges. Vol. 79. TAF Working Paper Serie, 2022.' ieee: 'R. Safaei, Transfer Pricing Rules for Intangibles: Implementation and Practical Challenges, vol. 79. 2022.' mla: 'Safaei, Reyhaneh. Transfer Pricing Rules for Intangibles: Implementation and Practical Challenges. 2022.' short: 'R. Safaei, Transfer Pricing Rules for Intangibles: Implementation and Practical Challenges, 2022.' date_created: 2023-01-10T11:04:32Z date_updated: 2024-01-16T10:44:03Z department: - _id: '187' intvolume: ' 79' language: - iso: eng main_file_link: - open_access: '1' url: https://en.wiwi.uni-paderborn.de/fileadmin-wiwi/cetar/TAF_Working_Paper_Series/TAF_WP_079_Safaei2022.pdf oa: '1' series_title: TAF Working Paper Serie status: public title: 'Transfer Pricing Rules for Intangibles: Implementation and Practical Challenges' type: working_paper user_id: '74000' volume: 79 year: '2022' ... --- _id: '35802' author: - first_name: Mehrzad Azmi full_name: Shabestari, Mehrzad Azmi last_name: Shabestari - first_name: Reyhaneh full_name: Safaei, Reyhaneh id: '66935' last_name: Safaei citation: ama: Shabestari MA, Safaei R. Changes in Transfer Pricing Regulations and Corporate Investment Decisions.; 2022. apa: Shabestari, M. A., & Safaei, R. (2022). Changes in Transfer Pricing Regulations and Corporate Investment Decisions. bibtex: '@book{Shabestari_Safaei_2022, title={Changes in Transfer Pricing Regulations and Corporate Investment Decisions}, author={Shabestari, Mehrzad Azmi and Safaei, Reyhaneh}, year={2022} }' chicago: Shabestari, Mehrzad Azmi, and Reyhaneh Safaei. Changes in Transfer Pricing Regulations and Corporate Investment Decisions, 2022. ieee: M. A. Shabestari and R. Safaei, Changes in Transfer Pricing Regulations and Corporate Investment Decisions. 2022. mla: Shabestari, Mehrzad Azmi, and Reyhaneh Safaei. Changes in Transfer Pricing Regulations and Corporate Investment Decisions. 2022. short: M.A. Shabestari, R. Safaei, Changes in Transfer Pricing Regulations and Corporate Investment Decisions, 2022. date_created: 2023-01-10T11:05:32Z date_updated: 2024-01-16T10:44:49Z department: - _id: '187' language: - iso: eng main_file_link: - open_access: '1' url: https://en.wiwi.uni-paderborn.de/fileadmin-wiwi/cetar/TAF_Working_Paper_Series/TAF_WP_080_ShabestariSafaei2022.pdf oa: '1' status: public title: Changes in Transfer Pricing Regulations and Corporate Investment Decisions type: working_paper user_id: '74000' year: '2022' ... --- _id: '49290' author: - first_name: Caren full_name: Sureth-Sloane, Caren id: '530' last_name: Sureth-Sloane orcid: ' 0000-0002-8183-5901' citation: ama: Sureth-Sloane C. Steuerliche Maßnahmen als Anreiz für Investitionen? Die Presse. 2022. apa: Sureth-Sloane, C. (2022). Steuerliche Maßnahmen als Anreiz für Investitionen? Die Presse. bibtex: '@article{Sureth-Sloane_2022, title={Steuerliche Maßnahmen als Anreiz für Investitionen?}, journal={Die Presse}, author={Sureth-Sloane, Caren}, year={2022} }' chicago: Sureth-Sloane, Caren. “Steuerliche Maßnahmen als Anreiz für Investitionen?” Die Presse, 2022. ieee: C. Sureth-Sloane, “Steuerliche Maßnahmen als Anreiz für Investitionen?,” Die Presse, 2022. mla: Sureth-Sloane, Caren. “Steuerliche Maßnahmen als Anreiz für Investitionen?” Die Presse, 2022. short: C. Sureth-Sloane, Die Presse (2022). date_created: 2023-11-28T12:27:18Z date_updated: 2024-02-06T10:21:28Z department: - _id: '187' language: - iso: ger publication: Die Presse publication_date: 2022/04/19 status: public title: Steuerliche Maßnahmen als Anreiz für Investitionen? type: newspaper_article user_id: '74000' year: '2022' ... --- _id: '35753' author: - first_name: Christian full_name: Bayer, Christian last_name: Bayer - first_name: Florian full_name: Engelmaier, Florian last_name: Engelmaier - first_name: Regina T. full_name: Riphahn, Regina T. last_name: Riphahn - first_name: Philipp full_name: Schmidt-Dengler, Philipp last_name: Schmidt-Dengler - first_name: Virgina full_name: Sondergeld, Virgina last_name: Sondergeld - first_name: Caren full_name: Sureth-Sloane, Caren id: '530' last_name: Sureth-Sloane orcid: ' 0000-0002-8183-5901' - first_name: Jonas full_name: von Wangenheim, Jonas last_name: von Wangenheim - first_name: Georg full_name: Weizsäcker, Georg last_name: Weizsäcker citation: ama: Bayer C, Engelmaier F, Riphahn RT, et al. Beste Bedingungen für junge Ökonominnen und Ökonomen? Neue Daten und Empfehlungen der AG Nachwuchs im Verein für Socialpolitik. Verein für Socialpolitik und Joachim Herz Stiftung; 2022. apa: Bayer, C., Engelmaier, F., Riphahn, R. T., Schmidt-Dengler, P., Sondergeld, V., Sureth-Sloane, C., von Wangenheim, J., & Weizsäcker, G. (2022). Beste Bedingungen für junge Ökonominnen und Ökonomen? Neue Daten und Empfehlungen der AG Nachwuchs im Verein für Socialpolitik. Verein für Socialpolitik und Joachim Herz Stiftung. bibtex: '@book{Bayer_Engelmaier_Riphahn_Schmidt-Dengler_Sondergeld_Sureth-Sloane_von Wangenheim_Weizsäcker_2022, title={Beste Bedingungen für junge Ökonominnen und Ökonomen? Neue Daten und Empfehlungen der AG Nachwuchs im Verein für Socialpolitik}, publisher={Verein für Socialpolitik und Joachim Herz Stiftung}, author={Bayer, Christian and Engelmaier, Florian and Riphahn, Regina T. and Schmidt-Dengler, Philipp and Sondergeld, Virgina and Sureth-Sloane, Caren and von Wangenheim, Jonas and Weizsäcker, Georg}, year={2022} }' chicago: Bayer, Christian, Florian Engelmaier, Regina T. Riphahn, Philipp Schmidt-Dengler, Virgina Sondergeld, Caren Sureth-Sloane, Jonas von Wangenheim, and Georg Weizsäcker. Beste Bedingungen für junge Ökonominnen und Ökonomen? Neue Daten und Empfehlungen der AG Nachwuchs im Verein für Socialpolitik. Verein für Socialpolitik und Joachim Herz Stiftung, 2022. ieee: C. Bayer et al., Beste Bedingungen für junge Ökonominnen und Ökonomen? Neue Daten und Empfehlungen der AG Nachwuchs im Verein für Socialpolitik. Verein für Socialpolitik und Joachim Herz Stiftung, 2022. mla: Bayer, Christian, et al. Beste Bedingungen für junge Ökonominnen und Ökonomen? Neue Daten und Empfehlungen der AG Nachwuchs im Verein für Socialpolitik. Verein für Socialpolitik und Joachim Herz Stiftung, 2022. short: C. Bayer, F. Engelmaier, R.T. Riphahn, P. Schmidt-Dengler, V. Sondergeld, C. Sureth-Sloane, J. von Wangenheim, G. Weizsäcker, Beste Bedingungen für junge Ökonominnen und Ökonomen? Neue Daten und Empfehlungen der AG Nachwuchs im Verein für Socialpolitik, Verein für Socialpolitik und Joachim Herz Stiftung, 2022. date_created: 2023-01-10T10:27:19Z date_updated: 2024-02-06T10:26:22Z department: - _id: '187' language: - iso: ger main_file_link: - open_access: '1' url: https://www.socialpolitik.de/sites/default/files/2022-12/Bericht%20der%20AG%20Nachwuchs_0.pdf oa: '1' publisher: Verein für Socialpolitik und Joachim Herz Stiftung status: public title: Beste Bedingungen für junge Ökonominnen und Ökonomen? Neue Daten und Empfehlungen der AG Nachwuchs im Verein für Socialpolitik type: report user_id: '74000' year: '2022' ... --- _id: '35771' author: - first_name: Caren full_name: Sureth-Sloane, Caren id: '530' last_name: Sureth-Sloane orcid: ' 0000-0002-8183-5901' citation: ama: Sureth-Sloane C. Steuerpolitische Perspektiven der neuen Legislaturperiode - Chancen und Herausforderungen. FinanzRundschau. 2022;104(8):325-331. apa: Sureth-Sloane, C. (2022). Steuerpolitische Perspektiven der neuen Legislaturperiode - Chancen und Herausforderungen. FinanzRundschau, 104(8), 325–331. bibtex: '@article{Sureth-Sloane_2022, title={Steuerpolitische Perspektiven der neuen Legislaturperiode - Chancen und Herausforderungen}, volume={104}, number={8}, journal={FinanzRundschau}, author={Sureth-Sloane, Caren}, year={2022}, pages={325–331} }' chicago: 'Sureth-Sloane, Caren. “Steuerpolitische Perspektiven der neuen Legislaturperiode - Chancen und Herausforderungen.” FinanzRundschau 104, no. 8 (2022): 325–31.' ieee: C. Sureth-Sloane, “Steuerpolitische Perspektiven der neuen Legislaturperiode - Chancen und Herausforderungen,” FinanzRundschau, vol. 104, no. 8, pp. 325–331, 2022. mla: Sureth-Sloane, Caren. “Steuerpolitische Perspektiven der neuen Legislaturperiode - Chancen und Herausforderungen.” FinanzRundschau, vol. 104, no. 8, 2022, pp. 325–31. short: C. Sureth-Sloane, FinanzRundschau 104 (2022) 325–331. date_created: 2023-01-10T10:38:03Z date_updated: 2024-02-06T10:27:04Z department: - _id: '187' intvolume: ' 104' issue: '8' language: - iso: ger page: 325-331 publication: FinanzRundschau status: public title: Steuerpolitische Perspektiven der neuen Legislaturperiode - Chancen und Herausforderungen type: journal_article user_id: '74000' volume: 104 year: '2022' ... --- _id: '35768' author: - first_name: DFG full_name: Interdisziplinäre Kommission für Pandemieforschung, DFG last_name: Interdisziplinäre Kommission für Pandemieforschung - first_name: Caren full_name: Sureth-Sloane, Caren id: '530' last_name: Sureth-Sloane orcid: ' 0000-0002-8183-5901' citation: ama: Interdisziplinäre Kommission für Pandemieforschung D, Sureth-Sloane C. Wissenschaften in der Coronavirus-Pandemie - Erkenntnisse, Wissens- und Handlungslücken sowie Schlussfolgerungen für die Vorbereitung auf künftige Pandemien.; 2022. apa: Interdisziplinäre Kommission für Pandemieforschung, D., & Sureth-Sloane, C. (2022). Wissenschaften in der Coronavirus-Pandemie - Erkenntnisse, Wissens- und Handlungslücken sowie Schlussfolgerungen für die Vorbereitung auf künftige Pandemien. bibtex: '@book{Interdisziplinäre Kommission für Pandemieforschung_Sureth-Sloane_2022, title={Wissenschaften in der Coronavirus-Pandemie - Erkenntnisse, Wissens- und Handlungslücken sowie Schlussfolgerungen für die Vorbereitung auf künftige Pandemien}, author={Interdisziplinäre Kommission für Pandemieforschung, DFG and Sureth-Sloane, Caren}, year={2022} }' chicago: Interdisziplinäre Kommission für Pandemieforschung, DFG, and Caren Sureth-Sloane. Wissenschaften in der Coronavirus-Pandemie - Erkenntnisse, Wissens- und Handlungslücken sowie Schlussfolgerungen für die Vorbereitung auf künftige Pandemien, 2022. ieee: D. Interdisziplinäre Kommission für Pandemieforschung and C. Sureth-Sloane, Wissenschaften in der Coronavirus-Pandemie - Erkenntnisse, Wissens- und Handlungslücken sowie Schlussfolgerungen für die Vorbereitung auf künftige Pandemien. 2022. mla: Interdisziplinäre Kommission für Pandemieforschung, DFG, and Caren Sureth-Sloane. Wissenschaften in der Coronavirus-Pandemie - Erkenntnisse, Wissens- und Handlungslücken sowie Schlussfolgerungen für die Vorbereitung auf künftige Pandemien. 2022. short: D. Interdisziplinäre Kommission für Pandemieforschung, C. Sureth-Sloane, Wissenschaften in der Coronavirus-Pandemie - Erkenntnisse, Wissens- und Handlungslücken sowie Schlussfolgerungen für die Vorbereitung auf künftige Pandemien, 2022. date_created: 2023-01-10T10:33:48Z date_updated: 2024-02-06T10:28:21Z department: - _id: '187' language: - iso: ger status: public title: Wissenschaften in der Coronavirus-Pandemie - Erkenntnisse, Wissens- und Handlungslücken sowie Schlussfolgerungen für die Vorbereitung auf künftige Pandemien type: report user_id: '74000' year: '2022' ... --- _id: '35759' abstract: - lang: eng text: Academic publishing represents one of the core functions of scientific activity and thus of the research system. The Deutsche Forschungsgemeinschaft (DFG, German Research Foundation) is committed to the adequate communication of research results and the maintenance of a functioning publication system as a basic requirement of the research system. Ensuring that academic publishing serves foremost the purposes of publicising, quality review and documenting scientific findings should be an essential goal of responsible science administration and promotion. The position paper therefore analyses the central background of the current situation in scientific publishing, identifies challenges and points out possible fields of action. With this positioning, the DFG contributes to the further development of the publication system in a way that is appropriate for science and research. author: - first_name: (DFG) full_name: Deutsche Forschungsgemeinschaft | AG Publikationswesen, (DFG) last_name: Deutsche Forschungsgemeinschaft | AG Publikationswesen - first_name: Caren full_name: Sureth-Sloane, Caren id: '530' last_name: Sureth-Sloane orcid: ' 0000-0002-8183-5901' citation: ama: Deutsche Forschungsgemeinschaft | AG Publikationswesen (DFG), Sureth-Sloane C. Wissenschaftliches Publizieren Als Grundlage Und Gestaltungsfeld Der Wissenschaftsbewertung.; 2022. doi:10.5281/ZENODO.6538163 apa: Deutsche Forschungsgemeinschaft | AG Publikationswesen, (DFG), & Sureth-Sloane, C. (2022). Wissenschaftliches Publizieren als Grundlage und Gestaltungsfeld der Wissenschaftsbewertung. https://doi.org/10.5281/ZENODO.6538163 bibtex: '@book{Deutsche Forschungsgemeinschaft | AG Publikationswesen_Sureth-Sloane_2022, title={Wissenschaftliches Publizieren als Grundlage und Gestaltungsfeld der Wissenschaftsbewertung}, DOI={10.5281/ZENODO.6538163}, author={Deutsche Forschungsgemeinschaft | AG Publikationswesen, (DFG) and Sureth-Sloane, Caren}, year={2022} }' chicago: Deutsche Forschungsgemeinschaft | AG Publikationswesen, (DFG), and Caren Sureth-Sloane. Wissenschaftliches Publizieren Als Grundlage Und Gestaltungsfeld Der Wissenschaftsbewertung, 2022. https://doi.org/10.5281/ZENODO.6538163. ieee: (DFG) Deutsche Forschungsgemeinschaft | AG Publikationswesen and C. Sureth-Sloane, Wissenschaftliches Publizieren als Grundlage und Gestaltungsfeld der Wissenschaftsbewertung. 2022. mla: Deutsche Forschungsgemeinschaft | AG Publikationswesen, (DFG), and Caren Sureth-Sloane. Wissenschaftliches Publizieren Als Grundlage Und Gestaltungsfeld Der Wissenschaftsbewertung. 2022, doi:10.5281/ZENODO.6538163. short: (DFG) Deutsche Forschungsgemeinschaft | AG Publikationswesen, C. Sureth-Sloane, Wissenschaftliches Publizieren Als Grundlage Und Gestaltungsfeld Der Wissenschaftsbewertung, 2022. date_created: 2023-01-10T10:27:46Z date_updated: 2024-02-27T11:42:26Z department: - _id: '187' doi: 10.5281/ZENODO.6538163 language: - iso: eng status: public title: Wissenschaftliches Publizieren als Grundlage und Gestaltungsfeld der Wissenschaftsbewertung type: report user_id: '74000' year: '2022' ... --- _id: '35788' author: - first_name: Martin full_name: Fochmann, Martin last_name: Fochmann - first_name: Vanessa full_name: Heinemann-Heile, Vanessa id: '83380' last_name: Heinemann-Heile - first_name: Hans-Peter full_name: Huber, Hans-Peter last_name: Huber - first_name: Ralf full_name: Maiterth, Ralf last_name: Maiterth - first_name: Caren full_name: Sureth-Sloane, Caren id: '530' last_name: Sureth-Sloane orcid: ' 0000-0002-8183-5901' citation: ama: Fochmann M, Heinemann-Heile V, Huber H-P, Maiterth R, Sureth-Sloane C. Zusatzkosten der Besteuerung – Eine Analyse des steuerlichen Verwaltungsaufwands und der subjektiv wahrgenommenen Steuerbelastung (An Empirical Analysis of Firms’ Hidden Cost of Taxation). Vol 100.; 2022. doi:10.2139/ssrn.4210460 apa: Fochmann, M., Heinemann-Heile, V., Huber, H.-P., Maiterth, R., & Sureth-Sloane, C. (2022). Zusatzkosten der Besteuerung – Eine Analyse des steuerlichen Verwaltungsaufwands und der subjektiv wahrgenommenen Steuerbelastung (An Empirical Analysis of Firms’ Hidden Cost of Taxation) (Vol. 100). https://doi.org/10.2139/ssrn.4210460 bibtex: '@book{Fochmann_Heinemann-Heile_Huber_Maiterth_Sureth-Sloane_2022, series={TRR 266 Accounting for Transparency Working Paper Series}, title={Zusatzkosten der Besteuerung – Eine Analyse des steuerlichen Verwaltungsaufwands und der subjektiv wahrgenommenen Steuerbelastung (An Empirical Analysis of Firms’ Hidden Cost of Taxation)}, volume={100}, DOI={10.2139/ssrn.4210460}, author={Fochmann, Martin and Heinemann-Heile, Vanessa and Huber, Hans-Peter and Maiterth, Ralf and Sureth-Sloane, Caren}, year={2022}, collection={TRR 266 Accounting for Transparency Working Paper Series} }' chicago: Fochmann, Martin, Vanessa Heinemann-Heile, Hans-Peter Huber, Ralf Maiterth, and Caren Sureth-Sloane. Zusatzkosten der Besteuerung – Eine Analyse des steuerlichen Verwaltungsaufwands und der subjektiv wahrgenommenen Steuerbelastung (An Empirical Analysis of Firms’ Hidden Cost of Taxation). Vol. 100. TRR 266 Accounting for Transparency Working Paper Series, 2022. https://doi.org/10.2139/ssrn.4210460. ieee: M. Fochmann, V. Heinemann-Heile, H.-P. Huber, R. Maiterth, and C. Sureth-Sloane, Zusatzkosten der Besteuerung – Eine Analyse des steuerlichen Verwaltungsaufwands und der subjektiv wahrgenommenen Steuerbelastung (An Empirical Analysis of Firms’ Hidden Cost of Taxation), vol. 100. 2022. mla: Fochmann, Martin, et al. Zusatzkosten der Besteuerung – Eine Analyse des steuerlichen Verwaltungsaufwands und der subjektiv wahrgenommenen Steuerbelastung (An Empirical Analysis of Firms’ Hidden Cost of Taxation). 2022, doi:10.2139/ssrn.4210460. short: M. Fochmann, V. Heinemann-Heile, H.-P. Huber, R. Maiterth, C. Sureth-Sloane, Zusatzkosten der Besteuerung – Eine Analyse des steuerlichen Verwaltungsaufwands und der subjektiv wahrgenommenen Steuerbelastung (An Empirical Analysis of Firms’ Hidden Cost of Taxation), 2022. date_created: 2023-01-10T10:51:40Z date_updated: 2024-04-08T11:33:02Z department: - _id: '187' doi: 10.2139/ssrn.4210460 intvolume: ' 100' keyword: - General Earth and Planetary Sciences - General Environmental Science language: - iso: ger main_file_link: - open_access: '1' oa: '1' publication_identifier: issn: - 1556-5068 publication_status: published series_title: TRR 266 Accounting for Transparency Working Paper Series status: public title: Zusatzkosten der Besteuerung – Eine Analyse des steuerlichen Verwaltungsaufwands und der subjektiv wahrgenommenen Steuerbelastung (An Empirical Analysis of Firms’ Hidden Cost of Taxation) type: working_paper user_id: '530' volume: 100 year: '2022' ... --- _id: '35795' author: - first_name: Stefan full_name: Greil, Stefan last_name: Greil - first_name: Michael full_name: Overesch, Michael last_name: Overesch - first_name: Anna full_name: Rohlfing-Bastian, Anna last_name: Rohlfing-Bastian - first_name: Ulrich full_name: Schreiber, Ulrich last_name: Schreiber - first_name: Caren full_name: Sureth-Sloane, Caren id: '530' last_name: Sureth-Sloane orcid: ' 0000-0002-8183-5901' citation: ama: Greil S, Overesch M, Rohlfing-Bastian A, Schreiber U, Sureth-Sloane C. Towards an Amended Arm’s Length Principle - Tackling Complexity and Implementing Destination Rules in Transfer Pricing. Vol 89.; 2022. doi:10.2139/ssrn.4166972 apa: Greil, S., Overesch, M., Rohlfing-Bastian, A., Schreiber, U., & Sureth-Sloane, C. (2022). Towards an Amended Arm’s Length Principle - Tackling complexity and implementing destination rules in transfer pricing (Vol. 89). https://doi.org/10.2139/ssrn.4166972 bibtex: '@book{Greil_Overesch_Rohlfing-Bastian_Schreiber_Sureth-Sloane_2022, series={TRR 266 Accounting for Transparency Working Paper Series}, title={Towards an Amended Arm’s Length Principle - Tackling complexity and implementing destination rules in transfer pricing}, volume={89}, DOI={10.2139/ssrn.4166972}, author={Greil, Stefan and Overesch, Michael and Rohlfing-Bastian, Anna and Schreiber, Ulrich and Sureth-Sloane, Caren}, year={2022}, collection={TRR 266 Accounting for Transparency Working Paper Series} }' chicago: Greil, Stefan, Michael Overesch, Anna Rohlfing-Bastian, Ulrich Schreiber, and Caren Sureth-Sloane. Towards an Amended Arm’s Length Principle - Tackling Complexity and Implementing Destination Rules in Transfer Pricing. Vol. 89. TRR 266 Accounting for Transparency Working Paper Series, 2022. https://doi.org/10.2139/ssrn.4166972. ieee: S. Greil, M. Overesch, A. Rohlfing-Bastian, U. Schreiber, and C. Sureth-Sloane, Towards an Amended Arm’s Length Principle - Tackling complexity and implementing destination rules in transfer pricing, vol. 89. 2022. mla: Greil, Stefan, et al. Towards an Amended Arm’s Length Principle - Tackling Complexity and Implementing Destination Rules in Transfer Pricing. 2022, doi:10.2139/ssrn.4166972. short: S. Greil, M. Overesch, A. Rohlfing-Bastian, U. Schreiber, C. Sureth-Sloane, Towards an Amended Arm’s Length Principle - Tackling Complexity and Implementing Destination Rules in Transfer Pricing, 2022. date_created: 2023-01-10T11:00:37Z date_updated: 2024-04-08T11:32:32Z department: - _id: '187' doi: 10.2139/ssrn.4166972 intvolume: ' 89' language: - iso: eng main_file_link: - open_access: '1' oa: '1' publication_identifier: issn: - 1556-5068 publication_status: published series_title: TRR 266 Accounting for Transparency Working Paper Series status: public title: Towards an Amended Arm's Length Principle - Tackling complexity and implementing destination rules in transfer pricing type: working_paper user_id: '530' volume: 89 year: '2022' ...