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259 Publications
2015 | Working Paper | LibreCat-ID: 5025
S. Alberternst and T. Schwar, Relevanz der Zinsschranke – eine empirische Untersuchung der betroffenen Unternehmen von 2008 bis 2012, vol. 200. 2015.
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2015 | Dissertation | LibreCat-ID: 5026
A. Rickermann, Die Besteuerung von Personengesellschaften unter besonderer Berücksichtigung der Verlustnutzungskonzeptionen und Gewinnverwendungsoptionen - Eine Analyse der Wechselwirkungen zwischen § 10d, § 15a, § 32a und § 34a EStG. Hamburg: Verlag Dr. Kovac, 2015.
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2015 | Working Paper | LibreCat-ID: 14913
R. Ortmann, Uncertainty in Weighting Formulary Apportionment Factors and Its Impact on After-Tax Income of Multinational Groups, vol. 198. 2015.
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2015 | Journal Article | LibreCat-ID: 46057
R. Ortmann, “Uncertainty in Weighting Formulary Apportionment Factors. How Does Weighting Uncertainty Impact After-Tax Income of Multinational Groups?,” Die Betriebswirtschaft, vol. 75, no. 3, pp. 161–177, 2015.
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2015 | Journal Article | LibreCat-ID: 46058
M. Diller, M. Grottke, and J. Lorenz, “Investitionsneutrale Besteuerung des ökonomischen Gewinns: ein Abriss jüngerer Forschungsbeiträge,” Wirtschaftswissenschaftliches Studium (WiSt), vol. 44, no. 11, pp. 606–641, 2015.
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2015 | Journal Article | LibreCat-ID: 46056
M. Diller and J. Lorenz, “Tax Aggressiveness of Taxpayers with Heterogenous Income and Uncertainty about Taxable Income,” FinanzArchiv / Public Finance Analysis, vol. 71, no. 4, pp. 506–530, 2015.
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2015 | Working Paper | LibreCat-ID: 2254 | 
T. Hoppe, R. Maiterth, and C. Sureth-Sloane, Vermögensteuer und ihre Implikationen für den Wirtschaftsstandort Deutschland - eine betriebswirtschaftliche Analyse. 2015.
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2014 | Working Paper | LibreCat-ID: 4750
R. Ortmann and C. Sureth-Sloane, Can the CCCTB Alleviate Tax Discrimination against Loss-Making European Multinational Groups?, vol. 165. 2014.
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2014 | Newspaper Article | LibreCat-ID: 4760
C. Sureth-Sloane, “Der Wandel wird zur Daueraufgabe,” Frankfurter Allgemeine Zeitung, vol. 202, 2014.
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2014 | Book Chapter | LibreCat-ID: 5027
C. Sureth-Sloane, “Vermögensteuer als Beitrag der Wohlhabenden für mehr Gleichheit - eine wirtschaftswissenschaftliche Betrachtung eines Steuerreformvorschlags,” in Wirtschaftspädagogische Handlungsfelder, U. Braukmann, B. Kremer, and H.-H. Kremer, Eds. Detmold: Eusl Verlag, 2014.
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2014 | Dissertation | LibreCat-ID: 5030
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. Paderborn: Universität Paderborn, 2014.
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2014 | Working Paper | LibreCat-ID: 5033
P. Kortebusch, Should Multinational Companies Request an Advance Pricing Agreement (APA) - Or Shouldn’t They?, vol. 173. 2014.
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2014 | Working Paper | LibreCat-ID: 5036
R. Fahr, E. A. Janssen, and C. Sureth-Sloane, Can Tax Rate Increases Foster Investment Under Entry and Exit Flexibility? - Insights from an Economic Experiment, vol. 166. 2014.
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2014 | Working Paper | LibreCat-ID: 5037
M. Diller, P. Kortebusch, G. Schneider, and 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, vol. 167. 2014.
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2014 | Working Paper | LibreCat-ID: 5040
M. Diller, P. Kortebusch, G. Schneider, and C. Sureth-Sloane, Boon or Bane? Advance Tax Rulings As a Measure to Mitigate Tax Uncertainty and Foster Investment, vol. 187. 2014.
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2014 | Dissertation | LibreCat-ID: 46059
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.
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2013 | Book | LibreCat-ID: 5042
R. König and C. Sureth-Sloane, Besteuerung und Rechtsformwahl. Herne: Verlag Neue Wirtschafts-Briefe, 2013.
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