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589 Publications


2021 | Report | LibreCat-ID: 22211
J. Lorenz, C. Sureth-Sloane, and M. Diller, Inconsistent tax transfer prices: tax filings, audits, and double taxation. 2021.
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2021 | Book Chapter | LibreCat-ID: 22221
M. Blankenfeldt, J. Müller, and A. Weinrich, “Forschung und Entwicklung: Kriterien für die Aktivierung in der Unternehmenspraxis,” in Intangibles - Immaterielle Werte, 2nd ed., A. Vögele, Ed. München: C.H.Beck, 2021.
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2021 | Journal Article | LibreCat-ID: 22523 | OA
S. Warkulat, S. Krull, R. Ortmann, N. Klocke, and M. Pelster, “COVID-19 reporting and willingness to pay for leisure activities,” Covid Economics, no. 83, pp. 183–205, 2021.
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2021 | Journal Article | LibreCat-ID: 22631
S. Krull, D. D. Loschelder, and L. Boecker, “The Power and Peril of Precise vs. Round Health Message Interventions to Increase Stair-Use,” Frontiers in Psychology, 2021.
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2021 | Journal Article | LibreCat-ID: 5163
A. Uhde, “Tax avoidance through securitization,” The Quarterly Review of Economics and Finance, vol. 79, pp. 411–421, 2021.
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2021 | Journal Article | LibreCat-ID: 21401
T. Bornemann, A. Schipp, and C. Sureth-Sloane, “Was treibt die Komplexität der Ertragsbesteuerung multinationaler Unternehmen? – Ergebnisse einer Befragung in der deutschen Finanzverwaltung,” Deutsches Steuerrecht, vol. 59, no. 3, pp. 182–190, 2021.
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2021 | Report | LibreCat-ID: 22213
J. Lorenz, C. Sureth-Sloane, and M. Diller, Abweichende steuerliche Verrechnungspreise in der Steuererklärung oder als Ergebnis einer Betriebsprüfung zwischen verschiedenen Staaten. Executive Summary, 2021.
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2021 | Newspaper Article | LibreCat-ID: 21402
C. Sureth-Sloane and D. Simons, “Wie kompliziert darf eine Regel sein?,” Frankfurter Allgemeine Zeitung, no. Nr. 20, 2021.
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2021 | Report | LibreCat-ID: 24517
S. Harst, D. Schanz, F. Siegel, and C. Sureth-Sloane, 2020 Global MNC Tax Complexity Survey. TRR 266 Accounting for Transparency, 2021.
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2021 | Misc | LibreCat-ID: 29052
M. Lagarden, U. Schreiber, D. Simons, and C. Sureth-Sloane, Wem nutzt Public Country-by-Country Reporting? Schmalenbach IMPULSE, 2021.
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2021 | Book | LibreCat-ID: 29053
A. Maßbaum and C. Sureth-Sloane, Besteuerung und Rechtsformwahl, 8., aktualisierte und erweiterte Auflage. Herne: Neue Wirtschafts-Briefe, 2021.
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2021 | Newspaper Article | LibreCat-ID: 29055
C. Sureth-Sloane, “Zur Komplexität des Steuersystems,” Süddeutsche Zeitung, 2021.
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2021 | Journal Article | LibreCat-ID: 26775
M. Pelster, A. Hofmann, N. Klocke, and S. Warkulat, “Dark Triad Personality Traits and Selective Hedging,” Journal of Business Ethics, doi: 10.1007/s10551-021-04985-z.
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2021 | Journal Article | LibreCat-ID: 36065
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, 2021, doi: 10.1080/00014788.2021.1958669.
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2021 | Working Paper | LibreCat-ID: 36060
B. Hippert and A. Uhde, CDS Investors’ Risk Perceptions of M&A Announcements. .
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2021 | Working Paper | LibreCat-ID: 36063
B. Hippert, A. Uhde, and S. T. Wengerek, Determinants of CDS Trading on Major Banks. .
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2021 | Working Paper | LibreCat-ID: 49876
H. Giese, Tax Evasion Penalties and Aggressive Tax Avoidance. 2021.
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2021 | Journal Article | LibreCat-ID: 49870
B. Graßl and H. Giese, “Überwälzung von Digitalsteuern,” beck.digitax, no. 1, pp. 13–21, 2021.
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2021 | Newspaper Article | LibreCat-ID: 45855
S. Asenkerschbaumer, H.-U. Buhl, C. Sureth-Sloane, and B. E. Weißenberger, “Georg Giersberg: die Stimme für die BWL,” Frankfurter Allgemeine Zeitung, no. 101, p. S. 20, Sp. 2-5, 2021.
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2021 | Report | LibreCat-ID: 22923
M. Fochmann, V. Heile, H.-P. Huber, R. Maiterth, and C. Sureth-Sloane, Umfrage: Steuerliche Belastung deutscher Unternehmen – Steuerlast und Verwaltungskosten. 2021.
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