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115 Publications
2020 | Journal Article | LibreCat-ID: 16486
Country-by-Country Reporting Goes Public - Cui Bono?
M. Lagarden, U. Schreiber, D. Simons, C. Sureth-Sloane, International Transfer Pricing Journal 27 (2020).
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M. Lagarden, U. Schreiber, D. Simons, C. Sureth-Sloane, International Transfer Pricing Journal 27 (2020).
2019 | Working Paper | LibreCat-ID: 14902 | 
Analyse der Veränderung der zwischenstaatlichen Gewinnaufteilung bei Einführung einer standardisierten Gewinnverteilungsmethode am Beispiel des Einsatzes von 3D-Druckern
C. Mair, W. Scheffler, I. Senger, C. Sureth-Sloane, Analyse der Veränderung der zwischenstaatlichen Gewinnaufteilung bei Einführung einer standardisierten Gewinnverteilungsmethode am Beispiel des Einsatzes von 3D-Druckern, 2019.
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C. Mair, W. Scheffler, I. Senger, C. Sureth-Sloane, Analyse der Veränderung der zwischenstaatlichen Gewinnaufteilung bei Einführung einer standardisierten Gewinnverteilungsmethode am Beispiel des Einsatzes von 3D-Druckern, 2019.
2019 | Journal Article | LibreCat-ID: 4996 |
Investment Timing Effects of Wealth Taxes under Uncertainty and Irreversibility
R. Niemann, C. Sureth-Sloane, Journal of Business Economics 89 (2019) 385–415.
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R. Niemann, C. Sureth-Sloane, Journal of Business Economics 89 (2019) 385–415.
2019 | Journal Article | LibreCat-ID: 17715
Ein Lösungsvorschlag zur Vermeidung der überschießenden Wirkung der Grunderwerbsteuerreform bei börsennotierten Kapitalgesellschaften
. Arbeitskreis Steuern der Schmalenbach-Gesellschaft für Betriebswirtschaft, C. Sureth-Sloane, Betriebs-Berater 74 (2019) 1438–1442.
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. Arbeitskreis Steuern der Schmalenbach-Gesellschaft für Betriebswirtschaft, C. Sureth-Sloane, Betriebs-Berater 74 (2019) 1438–1442.
2019 | Working Paper | LibreCat-ID: 37346
Tax Avoidance - Are Banks Any Different?
J. Müller, V. Gawehn, Tax Avoidance - Are Banks Any Different?, 2019.
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J. Müller, V. Gawehn, Tax Avoidance - Are Banks Any Different?, 2019.
2019 | Journal Article | LibreCat-ID: 14905
Violations of Dominance in Decision-Making
T. Kourouxous, T. Bauer, Business Research 12 (2019) 209–239.
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T. Kourouxous, T. Bauer, Business Research 12 (2019) 209–239.
2018 | Journal Article | LibreCat-ID: 3902
What are the Drivers of Tax Complexity for MNCs? Global Evidence
T. Hoppe, D. Schanz, S. Sturm, C. Sureth-Sloane, Intertax 46 (2018) 654–675.
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T. Hoppe, D. Schanz, S. Sturm, C. Sureth-Sloane, Intertax 46 (2018) 654–675.
2018 | Journal Article | LibreCat-ID: 17518
What are the Drivers of Tax Complexity for MNCs? Global Evidence
T. Hoppe, S. Sturm, C. Sureth-Sloane, Intertax (2018).
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T. Hoppe, S. Sturm, C. Sureth-Sloane, Intertax (2018).
2018 | Newspaper Article | LibreCat-ID: 17718
BWL greift gesellschaftlichen Wandel auf
B. Wolff, C. Sureth-Sloane, B. Weissenberger, Frankfurter Allgemeine Zeitung (2018).
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B. Wolff, C. Sureth-Sloane, B. Weissenberger, Frankfurter Allgemeine Zeitung (2018).
2018 | Journal Article | LibreCat-ID: 5009 |
Taxation and Agency Conflicts between Firm Owners and Managers: A Review
T. Bauer, T. Kourouxous, P. Krenn, Business Research 11 (2018) 33–76.
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T. Bauer, T. Kourouxous, P. Krenn, Business Research 11 (2018) 33–76.
2018 | Journal Article | LibreCat-ID: 4743
Restrukturierungen: operative und finanzielle Wertbeiträge. Eine Betrachtung vor dem Hintergrund der Entwicklungen bei thyssenkrupp
S. Sievers, C. Sureth-Sloane, A. Uhde, Die Wirtschaftsprüfung 71 (2018) 569–575.
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S. Sievers, C. Sureth-Sloane, A. Uhde, Die Wirtschaftsprüfung 71 (2018) 569–575.
2017 | Journal Article | LibreCat-ID: 2241
Warum ist unser Steuersystem so komplex? Eine befragungsbasierte Analyse
T. Hoppe, D. Schanz, S. Sturm, C. Sureth-Sloane, Die Wirtschaftsprüfung 70 (2017) 1026–1033.
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T. Hoppe, D. Schanz, S. Sturm, C. Sureth-Sloane, Die Wirtschaftsprüfung 70 (2017) 1026–1033.
2017 | Report | LibreCat-ID: 2247 |
2016 Global MNC Tax Complexity Survey - Executive Summary
T. Hoppe, D. Schanz, S. Sturm, C. Sureth-Sloane, 2016 Global MNC Tax Complexity Survey - Executive Summary, 2017.
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T. Hoppe, D. Schanz, S. Sturm, C. Sureth-Sloane, 2016 Global MNC Tax Complexity Survey - Executive Summary, 2017.
2017 | Working Paper | LibreCat-ID: 2250 |
What are the Drivers of Tax Complexity for Multinational Corporations? Evidence from 108 Countries
T. Hoppe, D. Schanz, S. Sturm, C. Sureth-Sloane, What Are the Drivers of Tax Complexity for Multinational Corporations? Evidence from 108 Countries, 2017.
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T. Hoppe, D. Schanz, S. Sturm, C. Sureth-Sloane, What Are the Drivers of Tax Complexity for Multinational Corporations? Evidence from 108 Countries, 2017.
2017 | Working Paper | LibreCat-ID: 4702
When Do Managers Highlight Their Effective Tax Rate?
V. Flagmeier, J. Müller, C. Sureth-Sloane, When Do Managers Highlight Their Effective Tax Rate?, 2017.
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| DOI
V. Flagmeier, J. Müller, C. Sureth-Sloane, When Do Managers Highlight Their Effective Tax Rate?, 2017.
2017 | Working Paper | LibreCat-ID: 4712
Tax Loss Offset Restrictions and Biased Perception of Risky Investments
A. Mehrmann, C. Sureth-Sloane, Tax Loss Offset Restrictions and Biased Perception of Risky Investments, 2017.
LibreCat
| DOI
A. Mehrmann, C. Sureth-Sloane, Tax Loss Offset Restrictions and Biased Perception of Risky Investments, 2017.
2017 | Journal Article | LibreCat-ID: 4774
Discretionary aggregation
M. Ebert, D. Simons, J.D. Stecher, The Accounting Review 92 (2017) 73--91.
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M. Ebert, D. Simons, J.D. Stecher, The Accounting Review 92 (2017) 73--91.
2017 | Journal Article | LibreCat-ID: 4703 |
Hold or Sell? How Capital Gains Taxation Affects Holding Decisions
A. Hegemann, A. Kunoth, K. Rupp, C. Sureth-Sloane, Review of Managerial Science 11 (2017) 571–603.
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A. Hegemann, A. Kunoth, K. Rupp, C. Sureth-Sloane, Review of Managerial Science 11 (2017) 571–603.
2017 | Journal Article | LibreCat-ID: 3542
Accounting quality in private firms during the transition towards international standards
A. Valentincic, A. Novak, U. Kosi, Accounting in Europe 14 (2017) 358–387.
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| DOI
A. Valentincic, A. Novak, U. Kosi, Accounting in Europe 14 (2017) 358–387.
2017 | Journal Article | LibreCat-ID: 4685
Boon or Bane? Advance Tax Rulings as a Measure to Mitigate Tax Uncertainty and Foster Investment
M. Diller, P. Kortebusch, G. Schneider, C. Sureth-Sloane, European Accounting Review 26 (2017) 441–468.
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| DOI
M. Diller, P. Kortebusch, G. Schneider, C. Sureth-Sloane, European Accounting Review 26 (2017) 441–468.