Hautkappe, S., & Linnemann, N. (2018). Der Zeitpunkt des Gesellschafterwechsels als steuerliches Gestaltungsinstrument — Zugleich ein Appell zur Rückkehr zu einer Besteuerung nach der Leistungsfähigkeit –. Der Betrieb, 71(20), 1178–1182.
More details BibTeX
@article{HautkappeL2018DerZeitpunkt,
author = {S Hautkappe and N Linnemann},
title = {Der Zeitpunkt des Gesellschafterwechsels als steuerliches Gestaltungsinstrument --- Zugleich ein Appell zur Rückkehr zu einer Besteuerung nach der Leistungsfähigkeit –},
journal = {Der Betrieb},
year = {2018},
volume = {71},
number = {20},
pages = {1178--1182},
note = {Publication status: Published}
}
Linnemann, N., & Wiegand, C. (2018). Umgliederung von freien Rücklagen
führt nicht zu nachträglichen
Anschaffungskosten i. S. von § 17 EStG — Anmerkungen zum BFH-Urteil vom 06.12.2017 — IX R 7/17. Die Wirtschaftsprüfung — WPg, 71, 724–727.
More details BibTeX
@article{LinnemannW2018Umgliederung,
author = {N Linnemann and C Wiegand},
title = {Umgliederung von freien Rücklagen
führt nicht zu nachträglichen
Anschaffungskosten i. S. von § 17 EStG --- Anmerkungen zum BFH-Urteil vom 06.12.2017 --- IX R 7/17},
journal = {Die Wirtschaftsprüfung --- WPg},
year = {2018},
volume = {71},
pages = {724--727},
note = {Publication status: Published}
}
Linnemann, N., & Weiß, F. (2018). Die geplante Abschaffung der Abgeltungssteuer — Analyse des Entwurfs des Koalitionsvertrags zwischen CDU, CSU und SPD vom 7.2.2018. Finanz Rundschau, 2018(5), 220–225.
More details BibTeX
@article{LinnemannW2018DieGeplante,
author = {Nils Linnemann and Falko Weiß},
title = {Die geplante Abschaffung der Abgeltungssteuer --- Analyse des Entwurfs des Koalitionsvertrags zwischen CDU, CSU und SPD vom 7.2.2018},
journal = {Finanz Rundschau},
year = {2018},
volume = {2018},
number = {5},
pages = {220--225},
note = {Publication status: Published}
}
Thomsen, M., & Watrin, C. (2018). Tax avoidance over time: A comparison of European and U.S. firms. Journal of International Accounting, Auditing and Taxation, 33, 40–63.
More details BibTeX
@article{ThomsenW2018TaxAvoidance,
author = {M Thomsen and C Watrin},
title = {Tax avoidance over time: A comparison of European and U.S. firms},
journal = {Journal of International Accounting, Auditing and Taxation},
year = {2018},
volume = {33},
pages = {40--63},
note = {Publication status: Published}
}
Watrin, C., & Leukefeld, R. (2018). Überarbeitungsbedarf bei der deutschen Anti-Treaty-Shopping Vorschrift: § 50d Abs. 3 EStG i. d. F. des BeitrRLUmsG ist unionsrechtswidrig. FinanzRundschau (FR), 100, 813–819.
More details BibTeX
@article{WatrinL2018UEberarbeitungsbedarf,
author = {Christoph Watrin and Robert Leukefeld},
title = {Überarbeitungsbedarf bei der deutschen Anti-Treaty-Shopping Vorschrift: § 50d Abs. 3 EStG i. d. F. des BeitrRLUmsG ist unionsrechtswidrig},
journal = {FinanzRundschau (FR)},
year = {2018},
volume = {100},
pages = {813--819},
note = {Publication status: Published}
}
Watrin, C., & Leukefeld, R. (2018). Substanzanforderungen gegen missbräuchliche Gewinnverlagerungen und EU-Recht. Deutsches Steuerrecht (DStR), 56. (Accepted)
More details BibTeX
@article{WatrinL2018Substanzanforderungen,
author = {Christoph Watrin and Robert Leukefeld},
title = {Substanzanforderungen gegen missbräuchliche Gewinnverlagerungen und EU-Recht},
journal = {Deutsches Steuerrecht (DStR)},
year = {2018},
volume = {56},
note = {Publication status: Accepted}
}
Watrin, C. (2018). US Körperschaftsteuerreform: Eine erste Einschätzung aus deutscher Sicht. Die Unternehmensbesteuerung, 2018(1), 1–4.
More details BibTeX
@article{Watrin2018USKoerperschaftsteuerreform,
author = {C. Watrin},
title = {US Körperschaftsteuerreform: Eine erste Einschätzung aus deutscher Sicht.},
journal = {Die Unternehmensbesteuerung},
year = {2018},
volume = {2018},
number = {1},
pages = {1--4},
note = {Publication status: Published}
}
Burggraef, S., & Watrin, C. (2018). Perceived and Actual Audit Quality in European Private Firms Depending on the Type of Auditor. In Proceedings of the VHB-Jahrestagung, Magdeburg, Deutschland.
More details BibTeX
@inproceedings{BurggraefW2018PerceivedAnd,
author = {S Burggraef and C Watrin},
title = {Perceived and Actual Audit Quality in European Private Firms Depending on the Type of Auditor},
booktitle = {Proceedings of the VHB-Jahrestagung},
year = {2018},
address = {Magdeburg, Deutschland},
note = {Publication status: Published}
}
Burggraef, S., & Watrin, C. (2018). Perceived and Actual Audit Quality in European Private Firms Depending on the Type of Auditor. In Proceedings of the Canadian Academic Accounting Association Annual Conference, Calgary, Canada.
More details BibTeX
@inproceedings{BurggraefW2018PerceivedAnd,
author = {S Burggraef and C Watrin},
title = {Perceived and Actual Audit Quality in European Private Firms Depending on the Type of Auditor},
booktitle = {Proceedings of the Canadian Academic Accounting Association Annual Conference},
year = {2018},
address = {Calgary, Canada},
note = {Publication status: Published}
}
Burggraef, S., & Watrin, C. (2018). Perceived and Actual Audit Quality in European Private Firms Depending on the Type of Auditor. In Proceedings of the American Accounting Association Annual Meeting, Washington DC, USA.
More details BibTeX
@inproceedings{BurggraefW2018PerceivedAnd,
author = {S Burggraef and C Watrin},
title = {Perceived and Actual Audit Quality in European Private Firms Depending on the Type of Auditor},
booktitle = {Proceedings of the American Accounting Association Annual Meeting},
year = {2018},
address = {Washington DC, USA},
note = {Publication status: Published}
}
Gleason, C., Kieback, S., Thomsen, M., & Watrin, C. (2018). Monitoring or Payroll Maximization? What Happens When Workers Enter the Boardroom?. In Proceedings of the National Tax Association's 111th Annual Conference on Taxation, New Orleans, USA.
More details BibTeX
@inproceedings{GleasonKTW2018Monitoring,
author = {C Gleason and S Kieback and M Thomsen and C Watrin},
title = {Monitoring or Payroll Maximization? What Happens When Workers Enter the Boardroom?},
booktitle = {Proceedings of the National Tax Association's 111$^{th}$ Annual Conference on Taxation},
year = {2018},
address = {New Orleans, USA},
note = {Publication status: Published}
}
Linnemann, N., Thomsen, M., & Watrin, C. (2018). IFRS Enforcement, Firm Reputation and Tax Avoidance. In Proceedings of the ADFM-Seminar, Augsburg.
More details BibTeX
@inproceedings{LinnemannTW2018IFRSEnforcement,
author = {N Linnemann and M Thomsen and C Watrin},
title = {IFRS Enforcement, Firm Reputation and Tax Avoidance},
booktitle = {Proceedings of the ADFM-Seminar},
year = {2018},
address = {Augsburg},
note = {Publication status: Published}
}
Linnemann, N., Thomsen, M., & Watrin, C. (2018). IFRS Enforcement, Firm Reputation and Tax Avoidance. In Proceedings of the 41st Annual Congress of the European Accounting Association 2018, Mailand, Italien.
More details BibTeX
@inproceedings{LinnemannTW2018IFRSEnforcement,
author = {N Linnemann and M Thomsen and C Watrin},
title = {IFRS Enforcement, Firm Reputation and Tax Avoidance},
booktitle = {Proceedings of the 41$^{st}$ Annual Congress of the European Accounting Association 2018},
year = {2018},
address = {Mailand, Italien},
note = {Publication status: Published}
}
SchulteSasse, K., Watrin, C., & Weiß, F. (2018). Profit Allocation in Line with Real Activity? — European Evidence in Light of the BEPS Action Plan. In Proceedings of the VHB-Jahrestagung, Magdeburg, Deutschland.
More details BibTeX
@inproceedings{SchulteSasseWW2018ProfitAllocation,
author = {K SchulteSasse and C Watrin and F Weiß},
title = {Profit Allocation in Line with Real Activity? --- European Evidence in Light of the BEPS Action Plan},
booktitle = {Proceedings of the VHB-Jahrestagung},
year = {2018},
address = {Magdeburg, Deutschland},
note = {Publication status: Published}
}
SchulteSasse, K., Watrin, C., & Weiß, F. (2018). Profit Allocation in Line with Real Activity? — European Evidence in Light of the BEPS Action Plan. In Proceedings of the Annual Conference of the Canadian Academic Accounting Association, Calgary, Kanada.
More details BibTeX
@inproceedings{SchulteSasseWW2018ProfitAllocation,
author = {K SchulteSasse and C Watrin and F Weiß},
title = {Profit Allocation in Line with Real Activity? --- European Evidence in Light of the BEPS Action Plan.},
booktitle = {Proceedings of the Annual Conference of the Canadian Academic Accounting Association},
year = {2018},
address = {Calgary, Kanada},
note = {Publication status: Published}
}
SchulteSasse, K., Watrin, C., & Weiß, F. (2018). Profit Allocation in Line with Real Activity? — European Evidence in Light of the BEPS Action Plan. In Proceedings of the 2018 American Accounting Association Annual Meeting, Washington, D.C., USA.
More details BibTeX
@inproceedings{SchulteSasseWW2018ProfitAllocation,
author = {K SchulteSasse and C Watrin and F Weiß},
title = {Profit Allocation in Line with Real Activity? --- European Evidence in Light of the BEPS Action Plan},
booktitle = {Proceedings of the 2018 American Accounting Association Annual Meeting},
year = {2018},
address = {Washington, D.C., USA},
note = {Publication status: Published}
}
SchulteSasse, K., Watrin, C., & Weiß, F. (2018). Profit Allocation in Line with Real Activity? — European Evidence in Light of the BEPS Action Plan. In Proceedings of the Sixth International Conference of the Journal of International Accounting Research, Venedig, Italien.
More details BibTeX
@inproceedings{SchulteSasseWW2018ProfitAllocation,
author = {K SchulteSasse and C Watrin and F Weiß},
title = {Profit Allocation in Line with Real Activity? --- European Evidence in Light of the BEPS Action Plan.},
booktitle = {Proceedings of the Sixth International Conference of the Journal of International Accounting Research},
year = {2018},
address = {Venedig, Italien},
note = {Publication status: Published}
}
SchulteSasse, K., Watrin, C., & Weiß, F. (2018). Profit Allocation in Line with Real Activity? — European Evidence in Light of the BEPS Action Plan. In Proceedings of the 27th Annual Tax Research Network Conference, Birmingham, UK.
More details BibTeX
@inproceedings{SchulteSasseWW2018ProfitAllocation,
author = {K SchulteSasse and C Watrin and F Weiß},
title = {Profit Allocation in Line with Real Activity? --- European Evidence in Light of the BEPS Action Plan},
booktitle = {Proceedings of the 27$^{th}$ Annual Tax Research Network Conference},
year = {2018},
address = {Birmingham, UK},
note = {Publication status: Published}
}
SchulteSasse, K., Watrin, C., & Weiß, F. (2018). Profit Allocation in Line with Real Activity? — European Evidence in Light of the BEPS Action Plan. In Proceedings of the Doktorandenseminar zur betriebswirtschaftlichen Steuerlehre (FDMA), Augsburg.
More details BibTeX
@inproceedings{SchulteSasseWW2018ProfitAllocation,
author = {Katharina SchulteSasse and Christoph Watrin and Falko Weiß},
title = {Profit Allocation in Line with Real Activity? --- European Evidence in Light of the BEPS Action Plan},
booktitle = {Proceedings of the Doktorandenseminar zur betriebswirtschaftlichen Steuerlehre (FDMA)},
year = {2018},
address = {Augsburg},
note = {Publication status: Published}
}
SchulteSasse, K., Watrin, C., & Weiß, F. (2018). Profit Allocation in Line with Real Acitivity? — European Evidence In Light of the BEPS Action Plan. In Proceedings of the 41st Annual Congress of the European Accounting Association, Mailand, Italien.
More details BibTeX
@inproceedings{SchulteSasseWW2018ProfitAllocation,
author = {Katharina SchulteSasse and Christoph Watrin and Falko Weiß},
title = {Profit Allocation in Line with Real Acitivity? --- European Evidence In Light of the BEPS Action Plan},
booktitle = {Proceedings of the 41$^{st}$ Annual Congress of the European Accounting Association},
year = {2018},
address = {Mailand, Italien},
note = {Publication status: Published}
}
Watrin, C., & Weiß, F. (2018). Relative Tax Planning — An Intertemporal Approach. In Proceedings of the 41st Annual Congress of the European Accounting Association, Mailand, Italien.
More details BibTeX
@inproceedings{WatrinW2018RelativeTax,
author = {C Watrin and F Weiß},
title = {Relative Tax Planning --- An Intertemporal Approach},
booktitle = {Proceedings of the 41$^{st}$ Annual Congress of the European Accounting Association},
year = {2018},
address = {Mailand, Italien},
note = {Publication status: Published}
}
Watrin, C., & Weiß, F. (2018). Relative Tax Planning — Disentangling Idiosyncratic and Time-varying Tax Planning. In Proceedings of the Annual Conference of the Canadian Academic Accounting Association, Calgary, Kanada.
More details BibTeX
@inproceedings{WatrinW2018RelativeTax,
author = {C Watrin and F Weiß},
title = {Relative Tax Planning --- Disentangling Idiosyncratic and Time-varying Tax Planning},
booktitle = {Proceedings of the Annual Conference of the Canadian Academic Accounting Association},
year = {2018},
address = {Calgary, Kanada},
note = {Publication status: Published}
}
Watrin, C., & Weiß, F. (2018). Relative Tax Planning — Disentangling Idiosyncratic and Time-varying Tax Planning. In Proceedings of the Sixth International Conference of the Journal of International Accounting Research, Venedig, Italien.
More details BibTeX
@inproceedings{WatrinW2018RelativeTax,
author = {C Watrin and F Weiß},
title = {Relative Tax Planning --- Disentangling Idiosyncratic and Time-varying Tax Planning},
booktitle = {Proceedings of the Sixth International Conference of the Journal of International Accounting Research},
year = {2018},
address = {Venedig, Italien},
note = {Publication status: Published}
}
Watrin, C., & Weiß, F. (2018). Relative Tax Planning over the past 30 years. In Proceedings of the National Tax Association's 111th Annual Conference on Taxation, New Orleans, USA.
More details BibTeX
@inproceedings{WatrinW2018RelativeTax,
author = {C Watrin and F Weiß},
title = {Relative Tax Planning over the past 30 years},
booktitle = {Proceedings of the National Tax Association's 111$^{th}$ Annual Conference on Taxation},
year = {2018},
address = {New Orleans, USA},
note = {Publication status: Published}
}
Watrin, C., & Weiß, F. (2018). Relative Tax Planning over the past 30 years. In Proceedings of the Tax Research Network 2018 Annual Conference, Birmingham, United Kingdom.
More details BibTeX
@inproceedings{WatrinW2018RelativeTax,
author = {C Watrin and F Weiß},
title = {Relative Tax Planning over the past 30 years},
booktitle = {Proceedings of the Tax Research Network 2018 Annual Conference},
year = {2018},
address = {Birmingham, United Kingdom},
note = {Publication status: Published}
}
Leukefeld, R. (2018). Das Konzept der Substanz im Steuerrecht — Nationale und multinationale Substanzvorschriften unter besonderer Berücksichtigung der BEPS-Initiativen von OECD und EU. Münstersche Forschungsbeiträge zu Rechnungslegung und Unternehmensbesteuerung: Vol. 5. Hamburg: Dr. Kovac.
More details BibTeX Full text
@book{Leukefeld2018DasKonzept,
author = {Robert Leukefeld},
title = {Das Konzept der Substanz im Steuerrecht --- Nationale und multinationale Substanzvorschriften unter besonderer Berücksichtigung der BEPS-Initiativen von OECD und EU},
series = {Münstersche Forschungsbeiträge zu Rechnungslegung und Unternehmensbesteuerung},
volume = {5},
year = {2018},
publisher = {Dr. Kovac},
address = {Hamburg},
isbn = {978-3-339-10444-1},
url = {https://www.verlagdrkovac.de/978-3-339-10444-1.htm},
note = {Publication status: Published}
}
Watrin, C. (2018). USA werden zu attraktivem Investitionsstandort, Blog-Beitrag. www.tax-legal-excellence.com.
More details BibTeX
@techreport{Watrin2018USAWerdenZu,
author = {C. Watrin},
title = {USA werden zu attraktivem Investitionsstandort, Blog-Beitrag},
institution = {www.tax-legal-excellence.com},
year = {2018},
note = {Publication status: Published}
}