@article{EberhardtT2020SagMirQuando,
  author = {D Eberhardt and M Thomsen},
  title = {Sag' mir quando, sag' mir wann --- Maßgeblicher Stichtag für das gewerbesteuerliche Schachtelprivileg bei abweichendem Wirtschaftsjahr},
  journal = {FinanzRundschau},
  year = {2020},
  volume = {102},
  number = {8},
  pages = {338--341},
  note = {Publication status: Published}
}

@article{EberhardtT2020KoennenGrosse,
  author = {D Eberhardt and M Thomsen},
  title = {Können große Immobilien-Bestände für börsennotierte Unternehmen zu einem Problem werden? --- Zur geplanten Einführung eines § 1 Abs. 2b GrEStG},
  journal = {WPg},
  year = {2020},
  volume = {73},
  number = {10},
  pages = {596--604},
  note = {Publication status: Published}
}

@article{RathkeRW2020Classification,
  author = {A Rathke and A J Rezende and C Watrin},
  title = {Classification of Transfer Pricing Systems Across Countries},
  journal = {International Economics Journal},
  year = {2020},
  volume = {2020},
  note = {Publication status: Accepted}
}

@article{RathkeRW2020TheImpactOf,
  author = {A Rathke and A J Rezende and C Watrin},
  title = {The Impact of Countries' Transfer Pricing Rules on Profit Shifting},
  journal = {Journal of Applied Accounting Research},
  year = {2020},
  volume = {2020},
  note = {Publication status: In press}
}

@article{SchmalSSW2020TroubleInParadise,
  author = {Fabian Schmal and Katharina {Schulte Sasse} and Christoph Watrin},
  title = {Trouble in Paradise? Disclosure after Tax Haven Leaks},
  journal = {Journal of Accounting, Auditing and Finance},
  year = {2020},
  volume = {forthcoming},
  note = {Publication status: Accepted}
}

@article{SchulteSasseWW2020TheAlignment,
  author = {Katharina SchulteSasse and Christoph Watrin and Falko Weiß},
  title = {The alignment between reported profits and real activity in times of the BEPS Action Plan},
  journal = {Journal of International Accounting, Auditing and Taxation},
  year = {2020},
  volume = {40},
  doi = {10.1016/j.intaccaudtax.2020.100330},
  note = {Publication status: Published}
}

@article{WatrinT2020DerBeitrag,
  author = {C Watrin and M Thomsen},
  title = {Der Beitrag der Empirie zur Betriebswirtschaftlichen Forschung --- Gedanken zum 100-jährigen Bestehen des Fachs},
  journal = {Steuer und Wirtschaft},
  year = {2020},
  volume = {97},
  number = {3},
  pages = {276--288},
  note = {Publication status: Published}
}

@inproceedings{GleasonKTW2020Monitoring,
  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 American Accounting Association Joint Midyear Meeting of the AIS, SET and International Sections},
  year = {2020},
  address = {Orlando, USA},
  note = {Publication status: Published}
}

@inproceedings{GleasonKTW2020Monitoring,
  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 American Accounting Association Annual Meeting},
  year = {2020},
  address = {Virtual Meeting},
  note = {Publication status: Published}
}

@inproceedings{GleasonKTW2020Monitoring,
  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 Review of Accounting Studies Conference},
  year = {2020},
  address = {Stanford University, USA (Online)},
  note = {Publication status: Published}
}

@phdthesis{Thomsen2020EssaysOnTax,
  author = {Martin Thomsen},
  title = {Essays on Tax Avoidance, Tax Incentives, and Financial Reporting},
  school = {Universität Münster},
  type = {Habilitation},
  year = {2020},
  note = {Publication status: Published}
}

@article{BruneTW2019FamilyFirm,
  author = {A Brune and M Thomsen and C Watrin},
  title = {Family firm heterogeneity and tax avoidance: The role of the founder},
  journal = {Family Business Review},
  year = {2019},
  volume = {32},
  number = {3},
  pages = {296--317},
  url = {https://journals.sagepub.com/doi/pdf/10.1177/0894486519831467},
  note = {Publication status: Published}
}

@article{BruneTW2019TaxAvoidance,
  author = {A Brune and M Thomsen and C Watrin},
  title = {Tax avoidance in different firm types and the role of nonfamily involvement in private family firms},
  journal = {Managerial and Decision Economics},
  year = {2019},
  volume = {40},
  number = {8},
  pages = {950--970},
  url = {https://onlinelibrary.wiley.com/doi/epdf/10.1002/mde.3082},
  note = {Publication status: Published}
}

@article{EberhardtLT2019DieEinfuehrung,
  author = {D Eberhardt and N Linnemann and M Thomsen},
  title = {Die Einführung von § 8b Abs. 4 KStG --- Eine ökonomische Analyse potentieller Ausweichreaktionen},
  journal = {Schmalenbachs Zeitschrift für betriebswirtschaftliche Forschung},
  year = {2019},
  volume = {71},
  number = {3-4},
  pages = {271--311},
  doi = {https://doi.org/10.1007/s41471-019-00071-3},
  note = {Publication status: Published}
}

@article{EberhardtT2019OEkonomische,
  author = {D Eberhardt and M Thomsen},
  title = {Ökonomische Analyse der Steuerwirkungen der Dividendenbesteuerung durch körperschaftsteuerliche Anteilseigner im Inland},
  journal = {Betriebswirtschaftliche Forschung und Praxis},
  year = {2019},
  volume = {71},
  number = {6},
  pages = {651--664},
  note = {Publication status: Published}
}

@article{EberhardtT2019Internationale,
  author = {D Eberhardt and M Thomsen},
  title = {Internationale Besteuerung von Anteilsveräußerungen an Immobilienunternehmen: Praxisprobleme durch die Grundbesitzklausel in deutschen Abkommen},
  journal = {Deutsche Steuer-Zeitung},
  year = {2019},
  volume = {107},
  number = {17},
  pages = {622--628},
  note = {Publication status: Published}
}

@article{GomesCabelloGW2019TaxAvoidance,
  author = {O Gomes-Cabello and L Gaio and C Watrin},
  title = {Tax avoidance in management-owned firms: evidence from Brazil},
  journal = {International Journal of Managerial Finance},
  year = {2019},
  volume = {2019},
  note = {Publication status: Published}
}

@article{LinnemannW2019BrauchtDeutschland,
  author = {Nils Linnemann and Falko Weiß},
  title = {Braucht Deutschland vielleicht doch (k)eine Steuerreform?},
  journal = {Internationales Steuerrecht (IStR)},
  year = {2019},
  volume = {2019},
  number = {17},
  pages = {692--697},
  note = {Publication status: Published}
}

@article{Linnemann2019BestehtEine,
  author = {Nils Linnemann},
  title = {Besteht eine Pflicht zur Ausnutzung von (vermeintlichen) Gesetzeslücken?},
  journal = {Der Steuerberater},
  year = {2019},
  volume = {70},
  pages = {139--146},
  note = {Publication status: Published}
}

@article{WatrinBW2019AuditorProvided,
  author = {C Watrin and S Burggraef and F Weiß},
  title = {Auditor-Provided Tax Services and Accounting for Tax Uncertainty},
  journal = {The International Journal of Accounting},
  year = {2019},
  volume = {Vol. 54},
  note = {Publication status: Published}
}

@inproceedings{BurggraefW2019AuditFirmChange,
  author = {S Burggraef and C Watrin},
  title = {Audit Firm Change and the Relative Importance of Auditor Services: Evidence from Germany in Light of Regulatory Changes},
  booktitle = {Proceedings of the European Accounting Association Annual Congress (EAA)},
  year = {2019},
  address = {Paphos, Cyprus},
  note = {Publication status: Published}
}

@inproceedings{BurggraefW2019AuditFirmChange,
  author = {S Burggraef and C Watrin},
  title = {Audit Firm Change and the Relative Importance of Auditor Services: Evidence from Germany in Light of Regulatory Changes},
  booktitle = {Proceedings of the VHB-Jahrestagung},
  year = {2019},
  address = {Rostock, Deutschland},
  note = {Publication status: Published}
}

@inproceedings{GleasonKTW2019Monitoring,
  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 American Taxation Association Midyear Meeting},
  year = {2019},
  address = {Washington, D.C., USA},
  note = {Publication status: Published}
}

@inproceedings{GleasonKTW2019Monitoring,
  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 Canadian Academic Accounting Association Annual Conference},
  year = {2019},
  address = {Ottawa, Canada},
  note = {Publication status: Published}
}

@inproceedings{GleasonKTW2019Monitoring,
  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 BYU Accounting Research Symposium},
  year = {2019},
  address = {Provo, USA},
  note = {Publication status: Published}
}

@inproceedings{LinnemannSW2019Digitalization,
  author = {N Linnemann and F Schmal and C Watrin},
  title = {Digitalization and Effective Tax Planning},
  booktitle = {Proceedings of the VHB-Jahrestagung},
  year = {2019},
  address = {Rostock},
  note = {Publication status: Published}
}

@inproceedings{LinnemannSW2019Digitalization,
  author = {Nils Linnemann and Fabian Schmal and Christoph Watrin},
  title = {Digitalization and Effective Tax Planning},
  booktitle = {Proceedings of the European Accounting Association Annual Congress (EAA) 2019},
  year = {2019},
  address = {Paphos, Cyprus},
  note = {Publication status: Published}
}

@inproceedings{LinnemannSW2019Digitalization,
  author = {N Linnemann and F Schmal and C Watrin},
  title = {Digitalization and Effective Tax Planning},
  booktitle = {Proceedings of the 2019 American Accounting Association Annual Meeting},
  year = {2019},
  address = {San Francisco, USA},
  note = {Publication status: Published}
}

@inproceedings{SchmalSW2019TroubleInParadise,
  author = {F Schmal and K SchulteSasse and C Watrin},
  title = {Trouble in Paradise? Disclosure Readability and Tax Planning after Tax Haven Leaks},
  booktitle = {Proceedings of the VHB-Jahrestagung},
  year = {2019},
  address = {Rostock, Deutschland},
  note = {Publication status: Published}
}

@inproceedings{SchmalSW2019TroubleInParadise,
  author = {F Schmal and K SchulteSasse and C Watrin},
  title = {Trouble in Paradise? Disclosure Readability and Tax Planning after Tax Haven Leaks},
  booktitle = {Proceedings of the 42$^{nd}$ Annual Congress of the European Accounting Association},
  year = {2019},
  address = {Paphos, Zypern},
  note = {Publication status: Published}
}

@inproceedings{SchmalSW2019TroubleInParadise,
  author = {F Schmal and K SchulteSasse and C Watrin},
  title = {Trouble in Paradise? Disclosure Readability and Tax Planning after Tax Haven Leaks},
  booktitle = {Proceedings of the 2019 American Accounting Association Annual Meeting},
  year = {2019},
  address = {San Francisco, USA},
  note = {Publication status: Published}
}

@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}
}

@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}
}

@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}
}

@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}
}

@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}
}

@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}
}

@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}
}

@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}
}

@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}
}

@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}
}

@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}
}

@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}
}

@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}
}

@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}
}

@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}
}

@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}
}

@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}
}

@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}
}

@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}
}

@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}
}

@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}
}

@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}
}

@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}
}

@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}
}

@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}
}

@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}
}

@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}
}

@article{RieglerW2017AnmerkungZum,
  author = {F. Riegler and C. Watrin},
  title = {Anmerkung zum BFH-Urteil vom 22.06.2017},
  journal = {Finanz-Rundschau},
  year = {2017},
  volume = {2017},
  number = {22},
  pages = {1051--1052},
  note = {Publication status: Published}
}

@article{Thomsen2017Gewaehrung,
  author = {M Thomsen},
  title = {Gewährung von sonstigen Gegenleistungen im Rahmen von Einbringungen --- Schränkt die gesetzliche Verschärfung tatsächlich deutsche Unternehmen ein?},
  journal = {Finanz-Rundschau},
  year = {2017},
  volume = {2017},
  pages = {671--676},
  note = {Publication status: Published}
}

@article{Thomsen2017WelcheBilanziellen,
  author = {M Thomsen},
  title = {Welche bilanziellen Implikationen hat die Brexit-Entscheidung für deutsche Konzerne?},
  journal = {WPg},
  year = {2017},
  volume = {2017},
  pages = {1191--1198},
  note = {Publication status: Published}
}

@article{Thomsen2017Rechnungslegung,
  author = {Martin Thomsen},
  title = {Rechnungslegung und Brexit-Folgen},
  journal = {Audit Committee Quarterly},
  year = {2017},
  volume = {15},
  number = {4},
  pages = {58--59},
  note = {Publication status: Published}
}

@article{WatrinTB2017DerZusammenhang,
  author = {C Watrin and M Thomsen and A Brune},
  title = {Der Zusammenhang zwischen Steuerplanung und institutionellen Investoren: Stand der Forschung und Erkenntnisse über deutsche Konzerne},
  journal = {Finanz-Rundschau},
  year = {2017},
  volume = {99},
  number = {22},
  pages = {1029--1035},
  note = {Publication status: Published}
}

@article{WatrinL2017Steuerplanung,
  author = {Christoph Watrin and Nils Linnemann},
  title = {Steuerplanung der Unternehmernachfolge nach neuem Recht},
  journal = {DStR --- Deutsches Steuerrecht},
  year = {2017},
  volume = {55. Jg.},
  number = {11},
  pages = {569--574},
  note = {Publication status: Published}
}

@article{WatrinL2017Vorwegabschlag,
  author = {Christoph Watrin and Nils Linnemann},
  title = {Vorwegabschlag nach § 13a Abs. 9 ErbStG als Gestaltungsziel für Großerwerbe --- Eine Analyse der steuerlichen Vor- und Nachteile anhand typisierter Szenarien},
  journal = {Ubg --- Die Unternehmensbesteuerung},
  year = {2017},
  volume = {10},
  number = {8},
  pages = {461--470},
  note = {Publication status: Published}
}

@article{WatrinR2017AnmerkungZu,
  author = {Christoph Watrin and Fabian Riegler},
  title = {Anmerkung zu BFH, Urteil vom 22.6.2017, VI R 84/14},
  journal = {Finanz-Rundschau},
  year = {2017},
  volume = {2017},
  pages = {1051--1052},
  note = {Publication status: Published}
}

@inproceedings{BurggraefWW2017AuditorProvided,
  author = {S Burggraef and C Watrin and F Weiß},
  title = {Auditor-Provided Tax Services and Accounting for Tax Uncertainty},
  booktitle = {Proceedings of the International Accounting Section Midyear Meeting (American Accounting Association)},
  year = {2017},
  address = {Tampa, Florida},
  note = {Publication status: Published}
}

@inproceedings{BurggraefWW2017AuditorProvided,
  author = {S Burggraef and C Watrin and F Weiß},
  title = {Auditor-Provided Tax Services and Accounting for Tax Uncertainty},
  booktitle = {Proceedings of the European Accounting Association Annual Congress (EAA)},
  year = {2017},
  address = {Valencia, Spain},
  note = {Publication status: Published}
}

@inproceedings{BurggraefWW2017AuditorProvided,
  author = {S Burggraef and C Watrin and F Weiß},
  title = {Auditor-Provided Tax Services and Accounting for Tax Uncertainty},
  booktitle = {Proceedings of the VHB-Jahrestagung},
  year = {2017},
  address = {St. Gallen, Switzerland},
  note = {Publication status: Published}
}

@inproceedings{BurggraefWW2017AuditorProvided,
  author = {S Burggraef and C Watrin and F Weiß},
  title = {Auditor-Provided Tax Services and Accounting for Tax Uncertainty},
  booktitle = {Proceedings of the International Accounting Symposium of The International Journal of Accounting},
  year = {2017},
  address = {Limassol, Cyprus},
  note = {Publication status: Published}
}

@inproceedings{BurggraefWW2017AuditorProvided,
  author = {S Burggraef and C Watrin and F Weiß},
  title = {Auditor-Provided Tax Services and Accounting for Tax Uncertainty},
  booktitle = {Proceedings of the Journal of International Accounting Research Conference},
  year = {2017},
  address = {Adelaide, Australia},
  note = {Publication status: Published}
}

@inproceedings{KubataSW2017ThePersistence,
  author = {Adrian Kubata and Fabian Schmal and Christoph Watrin},
  title = {The Persistence, Forecasting, and Valuation Implications of Effective Tax Rate Changes},
  booktitle = {Proceedings of the 40$^{th}$ Annual Congress of the European Accounting Association},
  year = {2017},
  address = {Valencia, Spain},
  note = {Publication status: Published}
}

@inproceedings{SchulteSasseTW2017SpecialTax,
  author = {K SchulteSasse and M Thomsen and C Watrin},
  title = {Special Tax Zones: Tax Avoidance within the European Union},
  booktitle = {Proceedings of the 40$^{th}$ Annual Congress of the European Accounting Association},
  year = {2017},
  address = {Valencia, Spanien},
  note = {Publication status: Published}
}

@inproceedings{ThomsenW2017Steuerstrategien,
  author = {M Thomsen and C Watrin},
  title = {Steuerstrategien deutscher Konzerne --- die OECD als Retter},
  booktitle = {Proceedings of the Arbeitskreis "Unternehmenssteuerreform" des Bundesverband der Deutschen Industrie e.V.},
  year = {2017},
  address = {Berlin, Deutschland},
  note = {Publication status: Published}
}

@inproceedings{ThomsenW2017Steuerstrategien,
  author = {Martin Thomsen and Christoph Watrin},
  title = {Steuerstrategien deutscher Konzerne --- die OECD als Retter},
  booktitle = {Proceedings of the 330. Sitzung des Steuerausschuss des Verbandes der Chemischen Industrie e. V.},
  year = {2017},
  address = {Hamburg},
  note = {Publication status: Published}
}

@book{Riegler2017Immaterielle,
  author = {Fabian Riegler},
  title = {Immaterielle Werte als Gegenstand der internationalen Steuerplanung --- Gestaltungen mit IP-Boxen unter besonderer Berücksichtigung der OECD/EU-Agenda "Base Erosion and Profit Shifting"},
  year = {2017},
  publisher = {},
  note = {Publication status: Published}
}

@book{RoseW2017Ertragsteuern,
  author = {Gerd Rose and Christoph Watrin},
  title = {Ertragsteuern},
  edition = {21.},
  series = {Betrieb und Steuer},
  volume = {1},
  year = {2017},
  publisher = {Erich Schmidt},
  address = {Berlin},
  isbn = {978 3 503 17454 6},
  note = {Publication status: Published}
}

@techreport{Watrin2017BrauchenWir,
  author = {C. Watrin},
  title = {Brauchen wir ein öffentliches Country-by-Country Reporting?, Blog-Beitrag},
  institution = {www.tax-legal-excellence.com},
  year = {2017},
  note = {Publication status: Published}
}

@article{GruenenbergerSL2016Erwartungen,
  author = {Jörg Grünenberger and Jan Schneemann and Robert Leukefeld},
  title = {Erwartungen an das neue DBA-Japan},
  journal = {IStR-Länderbericht (IStR-LB)},
  year = {2016},
  volume = {25},
  number = {1},
  pages = {5--6},
  note = {Publication status: Published}
}

@article{GruenenbergerSL2016DasNeueDoppelbesteuerungsabkommen,
  author = {Jörg Grünenberger and Jan Schneemann and Robert Leukefeld},
  title = {Das neue Doppelbesteuerungsabkommen zwischen Japan und Deutschland: Änderungen, Neuerungen und Auswirkungen},
  journal = {Zeitschrift für Japanisches Recht (ZJapanR)},
  year = {2016},
  volume = {41},
  number = {1},
  pages = {117--135},
  note = {Publication status: Published}
}

@article{RieglerR2016Pauschalierung,
  author = {Fabian Riegler and Bernhard Riegler},
  title = {Pauschalierung der Einkommensteuer bei Sachzuwendungen an Steuerausländer im Lichte der neueren Rechtsprechung},
  journal = {Internationales Steuerrecht},
  year = {2016},
  volume = {2016},
  pages = {291--293},
  note = {Publication status: Published}
}

@article{WatrinR2016KeineRuecklage,
  author = {Christoph Watrin and Fabian Riegler},
  title = {Keine Rücklage für Ersatzbeschaffung im Fall einer gesellschaftsvertraglich bedingten Veräußerung},
  journal = {Der Betrieb},
  year = {2016},
  volume = {69},
  number = {38},
  pages = {2203--2204},
  note = {Publication status: Published}
}

@article{WatrinT2016Steuerstrategien,
  author = {Christoph Watrin and Martin Thomsen},
  title = {Steuerstrategien deutscher Konzerne --- die OECD als Retter?},
  journal = {Steuer und Wirtschaft},
  year = {2016},
  volume = {1},
  pages = {3--14},
  note = {Publication status: Published}
}

@article{WatrinTW2016ZurNotwendigkeit,
  author = {Christoph Watrin and Martin Thomsen and Falko Weiß},
  title = {Zur Notwendigkeit von Maßnahmen gegen die internationale Gewinnverlagerung in Deutschland},
  journal = {Internationales Steuerrecht (IStR)},
  year = {2016},
  volume = {25},
  number = {10},
  pages = {397--401},
  doi = {Zur Notwendigkeit von Maßnahmen gegen die internationale Gewinnverlagerung in Deutschland/2016/Watrin/IStR},
  url = {https://beck-online.beck.de/?vpath=bibdata%2fzeits%2fISTR%2f2016%2fcont%2fISTR.2016.397.1.htm#A},
  note = {Publication status: Published}
}

@article{WatrinTW2016DieBEPSMassnahmenberichte,
  author = {Christoph Watrin and Martin Thomsen and Falko Weiß},
  title = {Die BEPS-Maßnahmenberichte und ihre aktuelle Umsetzung},
  journal = {Deutsche Steuer-Zeitung (DStZ)},
  year = {2016},
  volume = {104},
  number = {11},
  pages = {400--410},
  note = {Publication status: Published}
}

@article{WatrinR2016Steuerfreie,
  author = {Christoph Watrin and Fabian Riegler},
  title = {Steuerfreie Rücklage oder Steuerstundung? --- Barwertkalküle zu § 6b Abs. 2a EStG},
  journal = {Finanz-Rundschau},
  year = {2016},
  volume = {2016},
  pages = {345--359},
  note = {Publication status: Published}
}

@inproceedings{BruneTW2016TaxAvoidance,
  author = {A Brune and M Thomsen and C Watrin},
  title = {Tax avoidance in different firm types and the role of nonfamily involvement in private family firms},
  booktitle = {Proceedings of the Canadian Academic Accounting Association Annual Conference},
  year = {2016},
  address = {St. John's, Canada},
  note = {Publication status: Published}
}

@inproceedings{BruneTW2016TaxAvoidance,
  author = {A Brune and M Thomsen and C Watrin},
  title = {Tax avoidance in different firm types and the role of nonfamily involvement in private family firms},
  booktitle = {Proceedings of the American Accounting Association Annual Meeting},
  year = {2016},
  address = {New York City, USA},
  note = {Publication status: Published}
}

@inproceedings{BruneTW2016TaxAvoidance,
  author = {A Brune and M Thomsen and C Watrin},
  title = {Tax avoidance in different firm types and the role of nonfamily involvement in private family firms},
  booktitle = {Proceedings of the European Accounting Association Annual Congress},
  year = {2016},
  address = {Maastricht, The Netherlands},
  note = {Publication status: Published}
}

@inproceedings{BruneTW2016TaxAvoidance,
  author = {A Brune and M Thomsen and C Watrin},
  title = {Tax avoidance in different firm types and the role of nonfamily involvement in private family firms},
  booktitle = {Proceedings of the German Academic Association for Business Research Annual Scientific Conference},
  year = {2016},
  address = {Munich, Germany},
  note = {Publication status: Published}
}

@inproceedings{BurggraefWW2016AuditorProvided,
  author = {S Burggraef and C Watrin and F Weiß},
  title = {Auditor-Provided Tax Services and Accounting for Tax Uncertainty},
  booktitle = {Proceedings of the Doktorandenseminar zur betriebswirtschaftlichen Steuerlehre (FDM)},
  year = {2016},
  address = {Düsseldorf},
  note = {Publication status: Published}
}

@inproceedings{BurggraefWW2016AuditorProvided,
  author = {Stephan Burggraef and Christoph Watrin and Falko Weiß},
  title = {Auditor-Provided Tax Services and Accounting for Tax Uncertainty},
  booktitle = {Proceedings of the ZEW Workshop Empirische Steuerforschung},
  year = {2016},
  address = {Mannheim},
  note = {Publication status: Published}
}

@inproceedings{BurggraefWW2016AuditorProvided,
  author = {Stephan Burggraef and Christoph Watrin and Falko Weiß},
  title = {Auditor-Provided Tax Services and Accounting for Tax Uncertainty},
  booktitle = {Proceedings of the 3$^{rd}$ Doctoral Research Seminar, WU Vienna},
  year = {2016},
  address = {Vienna, Austria},
  note = {Publication status: Published}
}

@inproceedings{ThomsenW2016TaxAffairs,
  author = {Martin Thomsen and Christoph Watrin},
  title = {Tax Affairs --- There is no place like home},
  booktitle = {Proceedings of the European Accounting Association Annual Congress (EAA)},
  year = {2016},
  address = {Maastricht, Netherlands},
  note = {Publication status: Published}
}

@inproceedings{ThomsenW2016TaxAffairs,
  author = {Martin Thomsen and Christoph Watrin},
  title = {Tax Affairs --- There is no place like home},
  booktitle = {Proceedings of the MaTax Conference},
  year = {2016},
  address = {Mannheim, Germany},
  note = {Publication status: Published}
}

@inproceedings{Watrin2016TaxAvoidance,
  author = {C Watrin},
  title = {Tax Avoidance: What have we learned in the last decade?},
  booktitle = {Proceedings of the II Workshop de Contabilidade e Tributação, School of Business Administration and Accounting, University of São Paulo},
  year = {2016},
  address = {Ribeirão Preto, Brazil},
  note = {Publication status: Published}
}

@book{RoseW2016Internationales,
  author = {Gerd Rose and Christoph Watrin},
  title = {Internationales Steuerrecht --- Doppelbesteuerung, Minderbesteuerung, Europarecht},
  edition = {7.},
  year = {2016},
  publisher = {Erich Schmidt Verlag},
  address = {Berlin},
  note = {Publication status: Published}
}

@phdthesis{Eberhardt2016Koerperschaft,
  author = {David Eberhardt},
  title = {Körperschaft- und gewerbesteuerliche Wirkungen von Dividenden und ihnen gleichgestellten Bezügen bei in Deutschland ansässigen Kapitalgesellschaften},
  school = {Universität Münster},
  type = {Dissertation},
  series = {Forschungsreihe Rechnungslegung und Steuern},
  editor = {Norbert Herzig and Christoph Watrin},
  year = {2016},
  publisher = {Springer Gabler},
  address = {Wiesbaden},
  isbn = {978-3-658-15824-8},
  note = {Publication status: Published}
}

@article{Eberhardt2015Steuersystematische,
  author = {David Eberhardt},
  title = {Steuersystematische Problembereiche im Zusammenspiel von Korrespondenzprinzip und Hinzurechnungsbesteuerung bei Kapitalgesellschaften},
  journal = {Betriebswirtschaftliche Forschung und Praxis (BFuP)},
  year = {2015},
  volume = {67},
  number = {4},
  pages = {419--433},
  note = {Publication status: Published}
}

@article{EbertT2015Verbleibende,
  author = {Nadine Ebert and Martin Thomsen},
  title = {Verbleibende Zweifelsfragen in der Praxis bezüglich der Neuerungen beim Reverse-Charge-Verfahren ab dem 1.10.2014},
  journal = {Deutsches Steuerrecht},
  year = {2015},
  volume = {4/2015},
  pages = {145--150},
  note = {Publication status: Published}
}

@article{RieglerR2015Ertragsbesteuerung,
  author = {Bernhard Riegler and Fabian Riegler},
  title = {Ertragsbesteuerung von Einkünften aus Traktatländereien},
  journal = {Internationales Steuerrecht},
  year = {2015},
  volume = {2015},
  pages = {185--193},
  note = {Publication status: Published}
}

@article{WatrinE2015OhniskaSvobody,
  author = {Christoph Watrin and David Eberhardt},
  title = {Ohniska svobody pohybu kapitálu v kontextu třetích zemí v oblasti přímých daní},
  journal = {Bulletin KDP ČR},
  year = {2015},
  volume = {2},
  number = {4},
  pages = {21--30},
  note = {Publication status: Published}
}

@article{WatrinR2015ZurErtragsteuerlichen,
  author = {Christoph Watrin and Fabian Riegler},
  title = {Zur ertragsteuerlichen Behandlung von Verlusten aus Währungsswaps},
  journal = {Finanz-Rundschau},
  year = {2015},
  volume = {2015},
  number = {23},
  pages = {1049--1057},
  note = {Publication status: Published}
}

@inproceedings{Eberhardt2015Steuersystematische,
  author = {David Eberhardt},
  title = {Steuersystematische Problembereiche im Zusammenspiel von Korrespondenzprinzip und Hinzurechnungsbesteuerung bei Kapitalgesellschaften},
  booktitle = {Proceedings of the FAST-Tagung},
  year = {2015},
  address = {Düsseldorf, Deutschland},
  note = {Publication status: Published}
}

@inproceedings{KubataSW2015StockPrice,
  author = {A Kubata and T Shevlin and C Watrin},
  title = {Stock Price Associations with Expected and Unexpected Earnings},
  booktitle = {Proceedings of the American Accounting Association (AAA) Annual Meeting},
  year = {2015},
  address = {Chicago, USA},
  note = {Publication status: Published}
}

@inproceedings{KubataSW2015StockPrice,
  author = {A Kubata and T Shevlin and C Watrin},
  title = {Stock Price Associations with Expected and Unexpected Earnings},
  booktitle = {Proceedings of the Canadian Academic Accounting Association (CAAA) Annual Conference},
  year = {2015},
  address = {Toronto, Canada},
  note = {Publication status: Published}
}

@inproceedings{KubataSW2015StockPrice,
  author = {A Kubata and T Shevlin and C Watrin},
  title = {Stock Price Associations with Expected and Unexpected Earnings},
  booktitle = {Proceedings of the European Accounting Association (EAA) Annual Congress},
  year = {2015},
  address = {Glasgow, UK},
  note = {Publication status: Published}
}

@inproceedings{ThomsenW2015DoWeReally,
  author = {M Thomsen and C Watrin},
  title = {Do We Really Need the OECD's BEPS Project?},
  booktitle = {Proceedings of the International Fiscal Association (IFA) Annual Congress},
  year = {2015},
  address = {Basel, Switzerland},
  note = {Publication status: Published}
}

@inproceedings{ThomsenW2015DoWeReally,
  author = {Martin Thomsen and Christoph Watrin},
  title = {Do We Really Need the OECD'S BEPS Project?},
  booktitle = {Proceedings of the EAA},
  year = {2015},
  address = {Glasgow, Scotland},
  note = {Publication status: Published}
}

@inproceedings{ThomsenW2015DoWeReally,
  author = {Martin Thomsen and Christoph Watrin},
  title = {Do We Really Need the OECD's BEPS Project?},
  booktitle = {Proceedings of the 14$^{th}$ University of Illinois Tax Symposium},
  year = {2015},
  address = {Chicago, USA},
  note = {Publication status: Published}
}

@article{EbertT2014Neuerungen,
  author = {Nadine Ebert and Martin Thomsen},
  title = {Neuerungen beim Reverse-Charge Verfahren --- Implikationen für die Praxis},
  journal = {Die Unternehmensbesteuerung},
  year = {2014},
  volume = {10/2014},
  pages = {653--659},
  note = {Publication status: Published}
}

@article{KubataRS2014ZurGewerblichkeit,
  author = {Adrian Kubata and Fabian Riegler and Laura Straßen},
  title = {Zur Gewerblichkeit freiberuflich tätiger Personengesellschaften},
  journal = {Deutsches Steuerrecht},
  year = {2014},
  volume = {52},
  pages = {1949--1955},
  note = {Publication status: Published}
}

@article{RieglerR2014AnmerkungZu,
  author = {Fabian Riegler and Bernhard Riegler},
  title = {Anmerkung zu BFH, Urteil vom 16. 10. 2013 --- VI R 57/11},
  journal = {Internationales Steuerrecht},
  year = {2014},
  volume = {23},
  pages = {231--232},
  note = {Publication status: Published}
}

@article{RieglerR2014DieSteuerliche,
  author = {Fabian Riegler and Bernhard Riegler},
  title = {Die steuerliche Berücksichtigung von Verlusten aus atypisch stillen Beteiligungen zwischen Kapitalgesellschaften},
  journal = {Deutsches Steuerrecht},
  year = {2014},
  volume = {52},
  pages = {1031--1037},
  note = {Publication status: Published}
}

@article{WatrinE2014Problembereiche,
  author = {Christoph Watrin and David Eberhardt},
  title = {Problembereiche der Anlegerbesteuerung bei Kapital-Investitionsgesellschaften},
  journal = {Der Betrieb (DB)},
  year = {2014},
  volume = {67},
  pages = {795--801},
  note = {Publication status: Published}
}

@article{WatrinE2014Steuerliche,
  author = {Christoph Watrin and David Eberhardt},
  title = {Steuerliche Gestaltungsoptionen der Beendigung des unternehmerischen Engagements mittelständischer Unternehmer.},
  journal = {Wirtschaftswissenschaftliches Studium (WiSt)},
  year = {2014},
  volume = {43},
  note = {Publication status: Published}
}

@article{WatrinE2014AnwendungDer,
  author = {Christoph Watrin and David Eberhardt},
  title = {Anwendung der Kapitalverkehrsfreiheit im Bereich der internationalen Dividendenbesteuerung},
  journal = {Betriebs-Berater},
  year = {2014},
  volume = {69},
  pages = {2967--2973},
  note = {Publication status: Published}
}

@article{WatrinET2014BookTaxConformity,
  author = {Christoph Watrin and Nadine Ebert and Martin Thomsen},
  title = {Book-Tax Conformity and Earnings Management: Insights from European One- and Two-Book Systems},
  journal = {Journal of the American Taxation Association},
  year = {2014},
  volume = {38},
  number = {2},
  pages = {55--89},
  note = {Publication status: Published}
}

@article{WatrinK2014MethodenZur,
  author = {Christoph Watrin and Adrian Kubata},
  title = {Methoden zur Aufdeckung von Steuerbetrug.},
  journal = {Betriebswirtschaftliche Forschung und Praxis (BFuP)},
  year = {2014},
  volume = {2014},
  pages = {141--157},
  note = {Publication status: Published}
}

@article{WatrinE2014Problemberiche,
  author = {Christoph Watrin and David Eberhardt},
  title = {Problemberiche der Anlegerbesteuerung bei Kapital-Investitionsgesellschaften},
  journal = {Der Betrieb},
  year = {2014},
  volume = {67},
  number = {15},
  pages = {795--801},
  note = {Publication status: Published}
}

@article{WatrinK2014MethodenZur,
  author = {Christoph Watrin and Adrian Kubata},
  title = {Methoden zur Aufdeckung von Steuerbetrug},
  journal = {Betriebswirtschaftliche Forschung und Praxis},
  year = {2014},
  volume = {66},
  number = {2},
  note = {Publication status: In press}
}

@inproceedings{EberhardtW2014Problemfelder,
  author = {D Eberhardt and C Watrin},
  title = {Problemfelder der Dividendenbesteuerung},
  booktitle = {Proceedings of the Fachinstitut der Steuerberater},
  year = {2014},
  address = {Düsseldorf},
  note = {Publication status: Published}
}

@inproceedings{EberhardtW2014Europarechtliche,
  author = {D Eberhardt and C Watrin},
  title = {Europarechtliche Probleme der Dividendenbesteuerung bei Körperschaften},
  booktitle = {Proceedings of the DFM-Seminar},
  year = {2014},
  address = {Freiburg},
  note = {Publication status: Published}
}

@inproceedings{EberhardtW2014ProblemeDer,
  author = {D Eberhardt and C Watrin},
  title = {Probleme der Anlegerbesteuerung bei Kapitalinvestitionsgesellschaften},
  booktitle = {Proceedings of the Doktorandenseminar mit dem Institut für Steuerrecht},
  year = {2014},
  address = {Münster},
  note = {Publication status: Published}
}

@inproceedings{EberhardtW2014Problemfelder,
  author = {David Eberhardt and Christoph Watrin},
  title = {Problemfelder der Dividendenbesteuerung},
  booktitle = {Proceedings of the 20. Siegener Workshop für Rechnungslegung, Prüfungswesen und Steuerlehre},
  year = {2014},
  address = {Siegen, Deutschland},
  note = {Publication status: Published}
}

@inproceedings{Kubata2014AReexamination,
  author = {Watrin Kubata},
  title = {A Reexamination of the Associations between Earnings Innovations, Earnings Persistence, P/E Ratios, and ERCs},
  booktitle = {Proceedings of the Journal of International Accounting Research},
  year = {2014},
  address = {Hong Kong, China},
  note = {Publication status: Published}
}

@inproceedings{LietzW2014DoTaxInformation,
  author = {G Lietz and T Wagener},
  title = {Do Tax Information Exchange Agreements Affect the Extent and Riskiness of Multinational Firms' Tax Avoidance?},
  booktitle = {Proceedings of the European Accounting Association Annual Congress (EAA)},
  year = {2014},
  address = {Tallinn, Estland},
  note = {Publication status: Published}
}

@inproceedings{LietzW2014DoTaxInformation,
  author = {G Lietz and T Wagener},
  title = {Do Tax Information Exchange Agreements Affect the Extent and Riskiness of Multinational Firms' Tax Avoidance?},
  booktitle = {Proceedings of the 76. Wissenschaftliche Jahrestagung des VHB},
  year = {2014},
  address = {Leipzig, Deutschland},
  note = {Publication status: Published}
}

@inproceedings{ThomsenUW2014WhatHappens,
  author = {M Thomsen and R Ullmann and C Watrin},
  title = {What Happens When Tax Havens are Shut Down?},
  booktitle = {Proceedings of the European Accounting Association (EAA) Annual Congress},
  year = {2014},
  address = {Tallinn, Estonia},
  note = {Publication status: Published}
}

@inproceedings{Thomsen2014TaxSells,
  author = {Martin Thomsen},
  title = {Tax Sells --- How Do Jurisdictions Attract Firms and How Do Firms React to Mispricings?},
  booktitle = {Proceedings of the European Accounting Association Annual Congress (EAA)},
  year = {2014},
  address = {Tallinn, Estland},
  note = {Publication status: Published}
}

@inproceedings{Thomsen2014TaxSells,
  author = {Martin Thomsen},
  title = {Tax Sells --- How Do Jurisdictions Attract Firms and How Do Firms React to Mispricings?},
  booktitle = {Proceedings of the DFM-Seminar},
  year = {2014},
  address = {Freiburg},
  note = {Publication status: Published}
}

@inproceedings{Thomsen2014TaxSells,
  author = {Martin Thomsen},
  title = {Tax Sells --- How do jurisdictions attract firms and how do firms react to mispricings?},
  booktitle = {Proceedings of the National Tax Association Annual Conference on Taxation 2014},
  year = {2014},
  address = {Santa Fe, USA},
  note = {Publication status: Published}
}

@inproceedings{UllmannW2014ANewMethod,
  author = {R Ullmann and C Watrin},
  title = {A New Method to Discover Earnings Management that Aims at Meeting (or Beating) Earnings Targets},
  booktitle = {Proceedings of the European Accounting Association (EAA) Annual Congress},
  year = {2014},
  address = {Tallinn, Estonia},
  note = {Publication status: Published}
}

@inproceedings{WagenerW2014TheRelevance,
  author = {T Wagener and C Watrin},
  title = {The Relevance of Complex Group Structures for Income Shifting and Investors' Valuation of Tax Avoidance.},
  booktitle = {Proceedings of the European Accounting Association Annual Congress (EAA) 2014},
  year = {2014},
  address = {Tallinn, Estland},
  note = {Publication status: Published}
}

@inproceedings{WagenerW2014TheRelevance,
  author = {T Wagener and C Watrin},
  title = {The Relevance of Complex Group Structures for Income Shifting and Investors' Valuation of Tax Avoidance.},
  booktitle = {Proceedings of the Taxation in a Global Economy Research Symposium, University of Texas at Austin},
  year = {2014},
  address = {Austin, USA},
  note = {Publication status: Published}
}

@inproceedings{WagenerW2014TheRelevance,
  author = {T Wagener and C Watrin},
  title = {The Relevance of Complex Group Structures for Income Shifting and Investors' Valuation of Tax Avoidance},
  booktitle = {Proceedings of the VHB Kommissionssitzung},
  year = {2014},
  address = {Hannover},
  note = {Publication status: Published}
}

@inproceedings{Watrin2014TaxPolicyAfter,
  author = {C Watrin},
  title = {Tax Policy after the Financial Crisis},
  booktitle = {Proceedings of the 10$^{th}$ International Gottfried von Habeler Conference},
  year = {2014},
  address = {Vaduz, Liechtenstein},
  note = {Publication status: Published}
}

@phdthesis{Thomsen2014TaxPlanning,
  author = {Martin Thomsen},
  title = {Tax planning via accounting and location decisions --- Insights from Europe},
  school = {Universität Münster},
  type = {Dissertation},
  year = {2014},
  note = {Publication status: Published}
}

@article{Eberhardt2013Abkommensrechtliche,
  author = {David Eberhardt},
  title = {Abkommensrechtliche Missbrauchsvermeidung bei Investmentvermögen},
  journal = {Internationales Steuerrecht (IStR)},
  year = {2013},
  volume = {22},
  pages = {377--386},
  note = {Publication status: Published}
}

@article{EweltKnauerGP2013MandatoryAudit,
  author = {Corinna Ewelt-Knauer and Anna Gold and Christiane Pott},
  title = {Mandatory Audit Firm Rotation: A Review of Stakeholder Perspectives and Prior Research},
  journal = {AinE},
  year = {2013},
  volume = {10},
  number = {1},
  pages = {27--41},
  note = {Publication status: Published}
}

@article{EweltKnauerGP2013RotationVon,
  author = {Corinna Ewelt-Knauer and Anna Gold and Christiane Pott},
  title = {Rotation von Prüfungsgesellschaften: Internationale Bestandsaufnahme und empirische Befunde},
  journal = {WPg},
  year = {2013},
  volume = {66},
  number = {3},
  pages = {125--133},
  note = {Publication status: Published}
}

@article{WatrinE2013Ausschuettungen,
  author = {Christoph Watrin and David Eberhardt},
  title = {Ausschüttungen im System der Hinzurechnungsbesteuerung nach der Neufassung von § 8b Abs. 4 KStG},
  journal = {DStR --- Deutsches Steuerrecht},
  year = {2013},
  volume = {1},
  number = {49},
  pages = {2601--2607},
  note = {Publication status: Published}
}

@article{WatrinE2013Besteuerung,
  author = {Christoph Watrin and David Eberhardt},
  title = {Besteuerung von Streubesitzdividenden und internationale Steuerplanung},
  journal = {Internationales Steuerrecht (IStR)},
  year = {2013},
  volume = {1},
  number = {21},
  pages = {814--820},
  note = {Publication status: Published}
}

@article{WatrinE2013Multinationale,
  author = {Christoph Watrin and Nadine Ebert},
  title = {Multinationale Unternehmen und Besteuerung --- Aktueller Stand der betriebswirtschaftlichen Forschung},
  journal = {Steuer und Wirtschaft},
  year = {2013},
  volume = {-},
  number = {Sonderdruck Nr. 4},
  pages = {298--318},
  note = {Publication status: Published}
}

@inproceedings{KubataWW2013CashTaxDeferral,
  author = {A Kubata and T Wagener and C Watrin},
  title = {Cash Tax Deferral and its Relation to Permament Tax Avoidance},
  booktitle = {Proceedings of the European Accounting Association (EAA) Annual Congress},
  year = {2013},
  address = {Paris, France},
  note = {Publication status: Published}
}

@inproceedings{KubataLW2013DoesCorporate,
  author = {Adrian Kubata and Gerrit Lietz and Christoph Watrin},
  title = {Does Corporate Tax Avoidance Impair Earnings Informativeness?},
  booktitle = {Proceedings of the Eurpean Accounting Association (EAA) Annual Congress},
  year = {2013},
  address = {Münster},
  note = {Publication status: Published}
}

@inproceedings{KubataLW2013DoesCorporate,
  author = {Adrian Kubata and Gerrit Lietz and Christoph Watrin},
  title = {Does Corporate Tax Avoidance Impair Earnings Informativeness?},
  booktitle = {Proceedings of the 3$^{rd}$ Workshop on Current Research in Taxation},
  year = {2013},
  address = {Münster},
  note = {Publication status: Published}
}

@inproceedings{KubataLW2013DoesCorporate,
  author = {Adrian Kubata and Gerrit Lietz and Christoph Watrin},
  title = {Does Corporate Tax Avoidance Impair Earnings Informativeness?},
  booktitle = {Proceedings of the American Accounting Association (AAA) Annual Meeting},
  year = {2013},
  address = {Anaheim, USA},
  note = {Publication status: Published}
}

@inproceedings{KubataWW2013CashTaxDeferral,
  author = {Adrian Kubata and Tim Wagener and Christoph Watrin},
  title = {Cash Tax Deferral and its Relation to Permanent Tax Avoidance},
  booktitle = {Proceedings of the American Accounting Association (AAA) Annual Meeting},
  year = {2013},
  address = {Anaheim, USA},
  note = {Publication status: Published}
}

@inproceedings{KubataW2013DoFirmsManage,
  author = {Adrian Kubata and Christoph Watrin},
  title = {Do Firms Manage Tax Positions Toward Desired Levels?},
  booktitle = {Proceedings of the European Accounting Association (EAA) Annual Meeting},
  year = {2013},
  address = {Paris, France},
  note = {Publication status: Published}
}

@inproceedings{Manowski2013WorldwideTax,
  author = {Ulf Manowski},
  title = {Worldwide Tax System vs. Territorial Tax System --- Learnings from the UK},
  booktitle = {Proceedings of the European Accounting Association (EAA) Annual Congress},
  year = {2013},
  address = {Paris, France},
  note = {Publication status: Published}
}

@inproceedings{ThomsenUW2013DoFirmsReact,
  author = {M Thomsen and R Ullmann and C Watrin},
  title = {Do Firms React to the Existence and Closing of Tax Havens with Location Decisions?},
  booktitle = {Proceedings of the Taxing Multinational Firms},
  year = {2013},
  address = {Mannheim},
  note = {Publication status: Published}
}

@inproceedings{ThomsenUW2013TheImpactOf,
  author = {M Thomsen and R Ullmann and C Watrin},
  title = {The Impact of Taxes on Location Decisions},
  booktitle = {Proceedings of the European Accounting Association (EAA) Annual Congress},
  year = {2013},
  address = {Paris, France},
  note = {Publication status: Published}
}

@inproceedings{ThomsenUW2013TheImpactOf,
  author = {M Thomsen and R Ullmann and C Watrin},
  title = {The Impact of Taxes on Location Decisions},
  booktitle = {Proceedings of the American Accounting Association (AAA) Annual Meeting},
  year = {2013},
  address = {Anaheim, USA},
  note = {Publication status: Published}
}

@inproceedings{ThomsenUW2013TheImpactOf,
  author = {M Thomsen and R Ullmann and C Watrin},
  title = {The Impact of Taxes on Location Decisions},
  booktitle = {Proceedings of the 3$^{rd}$ Workshop on Current Research in Taxation},
  year = {2013},
  address = {Münster},
  note = {Publication status: Published}
}

@inproceedings{ThomsenUW2013TheImpactOf,
  author = {M Thomsen and R Ullmann and C Watrin},
  title = {The Impact of Taxes on Location Decisions},
  booktitle = {Proceedings of the Illinois Symposium on Tax Research},
  year = {2013},
  address = {Chicago, USA},
  note = {Publication status: Published}
}

@inproceedings{UllmannW2013ANewMethod,
  author = {R Ullmann and C Watrin},
  title = {A New Method to Discover Earnings Management that Aims at Meeting (or Beating) Earnings Targets},
  booktitle = {Proceedings of the German Academic Association for Business Research/International Association for Accounting Education & Research},
  year = {2013},
  address = {Frankfurt},
  note = {Publication status: Published}
}

@inproceedings{WagenerW2013TheRelevance,
  author = {T Wagener and C Watrin},
  title = {The Relevance of Complex Group Structures for Income Shifting and Investors' Valuation of Tax Avoidance},
  booktitle = {Proceedings of the Taxing Multinational Firms},
  year = {2013},
  address = {Mannheim},
  note = {Publication status: Published}
}

@inproceedings{WagenerW2013TheRelevance,
  author = {Tim Wagener and Christoph Watrin},
  title = {The Relevance of Complex Group Structures for Income Shifting and Investors' Valuation of Tax Avoidance},
  booktitle = {Proceedings of the National Taxation Association},
  year = {2013},
  address = {Tampa, USA},
  note = {Publication status: Published}
}

@book{RoseW2013Ertragsteuern,
  author = {Gerd Rose and Christoph Watrin},
  title = {Ertragsteuern, Einkommensteuer, Körperschaftsteuer, Gewerbesteuer},
  edition = {20.},
  series = {Betrieb und Steuer},
  volume = {1},
  year = {2013},
  publisher = {Schmidt, Erich Verlag},
  address = {Berlin},
  isbn = {978-3-503-14462-4},
  note = {Publication status: Published}
}

@book{RoseW2013Umsatzsteuer,
  author = {Gerd Rose and Christoph Watrin},
  title = {Umsatzsteuer mit Grunderwerbsteuer und kleineren Verkehrssteuern},
  edition = {18.},
  series = {Betrieb und Steuer},
  volume = {2},
  year = {2013},
  publisher = {Erich, Schmidt Verlag},
  address = {Berlin},
  isbn = {978-3-503-15479-1},
  note = {Publication status: Published}
}

@article{PottUW2012TheEffectOf,
  author = {Christiane Pott and Robert Ullmann and Christoph Watrin},
  title = {The Effect of Book-Tax Conformity and Tax Accounting Incentives on --- Financial Accounting: Evidence from Public and Private Limited Companies --- in Germany},
  journal = {International Journal of Accounting, Auditing, and Performance Evaluation},
  year = {2012},
  volume = {8},
  note = {Publication status: Published}
}

@article{UllmannW2012ImprovingEarnings,
  author = {Robert Ullmann and Christoph Watrin},
  title = {Improving Earnings Quality: The Effect of Reporting Incentives and --- Accounting Standards},
  journal = {Advances in Accounting},
  year = {2012},
  volume = {28},
  note = {Publication status: Published}
}

@article{WatrinK2012Unternehmensbewertung,
  author = {Christoph Watrin and Christoph Knappenberg},
  title = {Unternehmensbewertung im Erbschaftsteuerrecht mittels des vereinfachten Ertragswertverfahrens: Eine empirische Analyse},
  journal = {DBW --- Die Betriebswirtschaft},
  year = {2012},
  volume = {72},
  number = {1},
  pages = {573--589},
  note = {Publication status: Published}
}

@article{WatrinR2012Konzernsteuerquote,
  author = {Christoph Watrin and Frank Richter},
  title = {Konzernsteuerquote und Kapitalmarkt},
  journal = {Die Unternehmensbesteuerung},
  year = {2012},
  volume = {5},
  pages = {44--53},
  note = {Publication status: Published}
}

@article{WatrinS2012BewertungVon,
  author = {Christoph Watrin and Rüdiger Stöver},
  title = {Bewertung von Sacheinlagen im Rahmen von Sachgründung und Sachkapitalerhöhung sowie Implikationen für die Verschmelzung},
  journal = {Die Wirtschaftsprüfung},
  year = {2012},
  volume = {65},
  pages = {999--1008},
  note = {Publication status: Published}
}

@article{WatrinS2012Vereinfachung,
  author = {Christoph Watrin and Rüdiger Stöver},
  title = {Vereinfachung des Goodwill Impairment-Tests nach US-GAAP},
  journal = {Kapitalmarktorientierte Rechnungslegung},
  year = {2012},
  volume = {1},
  number = {4},
  pages = {178--186},
  note = {Publication status: Published}
}

@article{WatrinS2012GibtEsAlternativen,
  author = {Christoph Watrin and Rüdiger Stöver},
  title = {Gibt es Alternativen zur DAX-basierten Schätzung von Marktrisikoprämie, Betafaktor und Risikozuschlag?},
  journal = {Corporate Finance biz},
  year = {2012},
  volume = {3},
  number = {3},
  pages = {119--129},
  note = {Publication status: Published}
}

@article{WatrinU2012ImprovingEarnings,
  author = {Christoph Watrin and Robert Ullmann},
  title = {Improving earnings quality: The effect of reporting incentives and accounting standards},
  journal = {Advances in Accounting},
  year = {2012},
  volume = {28},
  pages = {179--188},
  note = {Publication status: Published}
}

@article{WatrinUP2012ImprovingEarnings,
  author = {Christoph Watrin and Robert Ullmann and Christiane Pott},
  title = {Improving Earnings Quality: The Effect of Reporting Incentives and Accounting Standards},
  journal = {Advances in Accounting},
  year = {2012},
  volume = {28},
  number = {1},
  note = {Publication status: Published}
}

@inproceedings{ThomsenEW2012BookTaxConformity,
  author = {Martin Thomsen and Nadine Ebert and Christoph Watrin},
  title = {Book-Tax Conformity and Earnings Management: Insights from European One- and Two-Book Systems},
  booktitle = {Proceedings of the Canadian Academic Accounting Association Annual Meeting 2012},
  year = {2012},
  address = {Charlottetown, Canada},
  note = {Publication status: Published}
}

@inproceedings{ThomsenEW2012BookTaxConformity,
  author = {Martin Thomsen and Nadine Ebert and Christoph Watrin},
  title = {Book-Tax Conformity and Earnings Management: Insights from European One- and Two-Book Systems},
  booktitle = {Proceedings of the American Accounting Association Annual Meeting 2012},
  year = {2012},
  address = {Washington DC, USA},
  note = {Publication status: Published}
}

@inproceedings{ThomsenEW2012BookTaxConformity,
  author = {Martin Thomsen and Nadine Ebert and Christoph Watrin},
  title = {Book-Tax Conformity and Earnings Management: Insights from European One- and Two-Book Systems},
  booktitle = {Proceedings of the American Taxation Association Midyear Meeting 2012},
  year = {2012},
  address = {New Orleans, USA},
  note = {Publication status: Published}
}

@inproceedings{WagenerW2012GAAPETRManagement,
  author = {T Wagener and C Watrin},
  title = {GAAP ETR Management to Beat Relevant Thresholds},
  booktitle = {Proceedings of the European Accounting Association (EAA) Annual Congress},
  year = {2012},
  address = {Ljubljana, Slowenien},
  note = {Publication status: Published}
}

@inproceedings{Wagener2012GAAPETRManagement,
  author = {Watrin Wagener},
  title = {GAAP ETR Management to Beat Relevant Thresholds},
  booktitle = {Proceedings of the American Accounting Association (AAA) Annual Meeting},
  year = {2012},
  address = {Washington D.C., USA},
  note = {Publication status: Published}
}

@inproceedings{WatrinH2012TheRoleOfAccounting,
  author = {C Watrin and R Hofmann},
  title = {The Role of Accounting Information in the Debt Market during the Financial Crisis},
  booktitle = {Proceedings of the American Accounting Association (AAA) Annual Meeting},
  year = {2012},
  address = {Washington DC, USA},
  note = {Publication status: Published}
}

@inproceedings{WatrinEP2012TheRelevance,
  author = {Christoph Watrin and Nadine Ebert and Christiane Pott},
  title = {The Relevance of Subsidiaries for Group-Level Reporting},
  booktitle = {Proceedings of the The 2012 Annual Meeting of the German Academic Association for Business Research, 30.05. --- 02.06.2012},
  year = {2012},
  address = {Bolzano, Italy},
  note = {Publication status: Published}
}

@inproceedings{WatrinET2012BookTaxConformity,
  author = {Christoph Watrin and Nadine Ebert and Martin Thomsen},
  title = {Book-Tax Conformity and Earnings Management: Insights from European One- and Two-Book Systems},
  booktitle = {Proceedings of the German Academic Association for Business Research},
  year = {2012},
  address = {Bolzano, Italy},
  note = {Publication status: Published}
}

@inproceedings{WatrinH2012TheRoleOfAccounting,
  author = {Christoph Watrin and Ronny K. Hofmann},
  title = {The Role of Accounting Information in the Debt Market during the Financial Crisis},
  booktitle = {Proceedings of the Accounting and Finance Research Forum 2012 & Workshop University of Amsterdam & Workshop University of Business and Economics Vienna},
  year = {2012},
  address = {University of Western Australia, Perth & Amsterdam & Vienna},
  note = {Publication status: Published}
}

@inproceedings{WatrinK2012NewDeterminants,
  author = {Christoph Watrin and Adrian Kubata},
  title = {New Determinants of the Earnings Response Coefficient},
  booktitle = {Proceedings of the American Accounting Association (AAA) Annual Meeting},
  year = {2012},
  address = {Washington D.C.},
  note = {Publication status: Published}
}

@book{EweltKnauerGP2012WhatDoWeKnow,
  author = {Corinna Ewelt-Knauer and Anna Gold and Christiane Pott},
  title = {What do we know about mandatory audit firm rotation?},
  year = {2012},
  publisher = {},
  address = {Edinburgh},
  note = {Publication status: Published}
}

@book{RoseW2012Abgabenordnung,
  author = {Gerd Rose and Christoph Watrin},
  title = {Abgabenordnung mit Finanzgerichtsordnung},
  edition = {18.},
  series = {Betrieb und Steuer},
  volume = {4},
  year = {2012},
  publisher = {Erich, Schmidt Verlag},
  address = {Berlin},
  isbn = {978-3-503-13869-2},
  note = {Publication status: Published}
}

@incollection{EberhartingerPS2012274HGBLatente,
  author = {Eva Eberhartinger and Christiane Pott and Daniel Siegel},
  title = {§ 274 HGB Latente Steuern},
  booktitle = {Bilanzrecht},
  pages = {1--36},
  editor = {Jörg Baetge and Hans-Jürgen Kirsch and Stefan Thiele},
  year = {2012},
  publisher = {},
  address = {Bonn/Berlin},
  note = {Publication status: Published}
}

@incollection{EberhartingerPS2012306HGBLatente,
  author = {Eva Eberhartinger and Christiane Pott and Daniel Siegel},
  title = {§ 306 HGB Latente Steuern},
  booktitle = {Bilanzrecht},
  pages = {1--22},
  editor = {Jörg Baetge and Hans-Jürgen Kirsch and Stefan Thiele},
  year = {2012},
  publisher = {},
  address = {Bonn/Berlin},
  note = {Publication status: Published}
}

@article{RieglerR2011Pauschalbesteuerung,
  author = {Fabian Riegler and Bernhard Riegler},
  title = {Pauschalbesteuerung von Sachzuwendungen an ausländische Empfänger},
  journal = {Internationales Steuerrecht},
  year = {2011},
  volume = {20},
  pages = {903--909},
  note = {Publication status: Published}
}

@article{Watrin2011Tagungsbericht,
  author = {Christoph Watrin and  },
  title = {Tagungsbericht: Stand der Betriebswirtschaftlichen Steuerforschung 2011. Internationale Tagung an der Universität Münster},
  journal = {Steuer und Wirtschaft},
  year = {2011},
  volume = {-},
  pages = {299--303},
  note = {Publication status: Published}
}

@article{WatrinK2011Internationale,
  author = {Christoph Watrin and Christoph Kappenberg},
  title = {Internationale Besteuerung von Vermögensnachfolgen},
  journal = {Zeitschrift für Erbrecht und Vermögensnachfolge},
  year = {2011},
  volume = {17},
  pages = {105--112},
  note = {Publication status: Published}
}

@article{WatrinLZ2011Management,
  author = {Christoph Watrin and Joachim Lammert and Stefan Zeisberger},
  title = {Management Guidance --- Bevorzugen professionelle Kapitalmarktteilnehmer wirklich Punktprognosen?},
  journal = {Zeitschrift für Planung und Unternehmenssteuerung},
  year = {2011},
  volume = {21},
  pages = {349--364},
  note = {Publication status: Published}
}

@article{WatrinSK2011DerEinfluss,
  author = {Christoph Watrin and Gernot Stahlberg and Christoph Kappenberg},
  title = {Der Einfluss des Wochentages auf den Betafaktor --- Eine empirische Analyse anhand ausgewählter Kapitalmärkte},
  journal = {Corporate Finance biz},
  year = {2011},
  volume = {2. Jg.},
  pages = {176--194},
  note = {Publication status: Published}
}

@article{WatrinS2011EinflussDes,
  author = {Christoph Watrin and Rüdiger Stöver},
  title = {Einfluss des Tax Shield auf die Renditeforderung der Eigenkapitalgeber und die Gearing Formel},
  journal = {Steuer und Wirtschaft (StuW)},
  year = {2011},
  volume = {88},
  number = {1},
  pages = {60--74},
  note = {Publication status: Published}
}

@inproceedings{EbertPW2011TheRelevance,
  author = {N Ebert and C Pott and C Watrin},
  title = {The Relevance of Subsidiaries for Group-Level Reporting},
  booktitle = {Proceedings of the European Accounting Association (EAA) Annual Congress},
  year = {2011},
  address = {Rome, Italy},
  note = {Publication status: Published}
}

@inproceedings{EbertPW2011TheRelevance,
  author = {N Ebert and C Pott and C Watrin},
  title = {The Relevance of Subsidiaries for Group-Level Reporting},
  booktitle = {Proceedings of the American Accounting Association (AAA) Annual Meeting},
  year = {2011},
  address = {Denver, USA},
  note = {Publication status: Published}
}

@inproceedings{KappenbergSW2011TheInfluence,
  author = {C Kappenberg and G Stahlberg and C Watrin},
  title = {The Influence of the Day of the Week on Beta --- An Empirical Analysis on the Basis of Selected Capital Markets},
  booktitle = {Proceedings of the Annual Meeting of the German Academic Association for Business Research},
  year = {2011},
  address = {Kaiserslautern},
  note = {Publication status: Published}
}

@inproceedings{ThomsenEW2011BookTaxConformity,
  author = {Martin Thomsen and Nadine Ebert and Christoph Watrin},
  title = {Book-Tax Conformity and Earnings Management: Insights from European One- and Two-Book Systems},
  booktitle = {Proceedings of the EIASM Workshop on current Research in Taxation 2011},
  year = {2011},
  address = {Muenster, Germany},
  note = {Publication status: Published}
}

@inproceedings{ThomsenW2011BookTaxDifferences,
  author = {Martin Thomsen and Christoph Watrin},
  title = {Book-Tax Differences and Earnings Persistence: An Empirical Analysis of European Firms},
  booktitle = {Proceedings of the European Accounting Association Annual Congress},
  year = {2011},
  address = {Rome, Italy},
  note = {Publication status: Published}
}

@inproceedings{Wagener2011DoesOvervaluation,
  author = {Watrin Wagener},
  title = {Does overvaluation trigger corporate tax avoidance? The effect of exaggerated investor expectations on a firm’s tax policy.},
  booktitle = {Proceedings of the European Accounting Association Annual Congress},
  year = {2011},
  address = {Rom},
  note = {Publication status: Published}
}

@inproceedings{WatrinEP2011TheImpactOf,
  author = {Christoph Watrin and Nadine Ebert and Christiane Pott},
  title = {The Impact of a Group's Accounting Environment on Earnings Management in IFRS Consolidated Statements},
  booktitle = {Proceedings of the European Accounting Association, 34$^{th}$ Annual Congress, 20. --- 22. April 2011},
  year = {2011},
  address = {Rom},
  note = {Publication status: Published}
}

@inproceedings{WatrinR2011WhatDoesThe,
  author = {Christoph Watrin and Frank Richter},
  title = {What Does the Effective Tax Rate Signal to the Capital Market?},
  booktitle = {Proceedings of the European Accounting Association (EAA) Annual Congress},
  year = {2011},
  address = {Rome, Italy},
  note = {Publication status: Published}
}

@inproceedings{WatrinT2011BookTaxDifferences,
  author = {Christoph Watrin and Martin Thomsen},
  title = {Book-Tax Differences and Earnings Persistence: An Empirical Analysis of European Firms},
  booktitle = {Proceedings of the European Accounting Association (EAA) Annual Congress},
  year = {2011},
  address = {Rome, Italy},
  note = {Publication status: Published}
}

@inproceedings{WatrinW2011DoesOvervaluation,
  author = {Christoph Watrin and Tim Wagener},
  title = {Does Overvaluation Trigger Corporate Tax Avoidance? The Effect of Exaggerated Investor Expectations on a Firm's Tax Policy},
  booktitle = {Proceedings of the European Accounting Association (EAA) Annual Congress},
  year = {2011},
  address = {Rome, Italy},
  note = {Publication status: Published}
}

@book{WatrinHK2011Muenchener,
  editor = {Christoph Watrin and Joachim Hennrichs and Detlef Kleindiek},
  title = {Münchener Kommentar zum Bilanzrecht, Band 2: HGB},
  year = {2011},
  publisher = {C.H. Beck},
  address = {München},
  note = {Publication status: Published}
}

@incollection{Watrin2011LaFiscalite,
  author = {Christoph Watrin},
  title = {La fiscalité des donations et des successions en droit allemande --- Lignes directrices},
  booktitle = {La fiscalité des successions et des donations internationales. Théorie générale et applications en droit comparé},
  pages = {509--528},
  editor = {Edouard-Jean Navez},
  year = {2011},
  publisher = {Bruylant},
  address = {Bruxelles},
  isbn = {978-2-8027-3405-5},
  note = {Publication status: Published}
}

@article{EberhardtG2010DasThesaurierungsprivileg,
  author = {David Eberhardt and Steffen Gnutzmann},
  title = {Das Thesaurierungsprivileg des InvStG und der Floater mit Ausgabeaufschlag},
  journal = {Deutsche Steuer-Zeitung (DStZ)},
  year = {2010},
  volume = {98},
  pages = {830--834},
  note = {Publication status: Published}
}

@article{LietzWNL2010Konzeption,
  author = {Gerrit Lietz and Christoph Watrin and Guido Neubeck and Joachim Lammert},
  title = {Konzeption des Beherrschungsverhältnisses nach BilMoG --- Neuausrichtung, Generalnorm und angrenzende Beherrschungstatbestände},
  journal = {Steuern und Bilanzen (StuB)},
  year = {2010},
  volume = {23},
  pages = {898--904},
  note = {Publication status: Published}
}

@article{Watrin2010Steuerfragen,
  author = {Christoph Watrin},
  title = {Steuerfragen bei internationalen Erbschaften, Bericht zur 64. Jahrestagung der International Fiscal Association, Rom 2010},
  journal = {Zeitschrift für Erbrecht und Vermögensnachfolge},
  year = {2010},
  volume = {64},
  number = {Heft 10},
  pages = {XII},
  note = {Publication status: Published}
}

@article{Watrin2010Steuererleichterungen,
  author = {Christoph Watrin},
  title = {Steuererleichterungen für forschende Biotech-Firmen empfohlen},
  journal = {Biospektrum 05/2010},
  year = {2010},
  volume = {16},
  pages = {583},
  note = {Publication status: Published}
}

@article{WatrinK2010Internationale,
  author = {Christoph Watrin and Christoph Kappenberg},
  title = {Internationale Besteuerung von Erbfällen},
  journal = {Internationales Steuerrecht (IStR)},
  year = {2010},
  volume = {-},
  pages = {546--552},
  note = {Publication status: Published}
}

@inproceedings{Watrin2010TodAlsSteuerlicher,
  author = {C Watrin},
  title = {Tod als steuerlicher Vorfall und seine internationalen Folgen},
  booktitle = {Proceedings of the 64. Kongress der International Fiscal Association},
  year = {2010},
  address = {Rome, Italy},
  note = {Publication status: Published}
}

@inproceedings{Watrin2010GrenzenDer,
  author = {Christoph Watrin},
  title = {Grenzen der Steuersouveränität --- EU-Recht und DBA-Recht},
  booktitle = {Proceedings of the 1. Symposium "Der Staat im 3. Jahrtausend" --- Besteuerung in einer globalisierten Welt},
  year = {2010},
  address = {Freiburg, Walter Eucken Institut},
  note = {Publication status: Published}
}

@inproceedings{Watrin2010DeathAsATaxable,
  author = {Christoph Watrin},
  title = {Death as a taxable event and its international ramifications. Nationalbericht Deutschland.},
  booktitle = {Proceedings of the IFA --- International Fiscal Association},
  year = {2010},
  address = {Rom},
  note = {Publication status: Published}
}

@inproceedings{WatrinL2010VoluntaryDisclosure,
  author = {Christoph Watrin and Joachim Lammert},
  title = {Voluntary Disclosure, Accounting Quality, Personal Communication and Market Value},
  booktitle = {Proceedings of the 14. Annual Conference on Financial Reporting and Business Communication, 1. --- 2.7.2010},
  year = {2010},
  address = {University of Bristol},
  note = {Publication status: Published}
}

@inproceedings{WatrinL2010VoluntaryDisclosure,
  author = {Christoph Watrin and Joachim Lammert},
  title = {Voluntary Disclosure, Accounting Quality, Personal Communication and Market Value},
  booktitle = {Proceedings of the 23$^{rd}$ Annual Conference of the Irish Accounting & Finance Asociation, 6.-7.5.2010},
  year = {2010},
  address = {Belfast},
  note = {Publication status: Published}
}

@inproceedings{WatrinLP2010TheEffectOf,
  author = {Christoph Watrin and Friederike Lindscheid and Christiane Pott},
  title = {The Effect of Audit Engagement and Audit Review Partner Rotation on Audit Quality},
  booktitle = {Proceedings of the American Accounting Association (AAA) Annual Meeting},
  year = {2010},
  address = {San Francisco, USA},
  note = {Publication status: Published}
}

@inproceedings{WatrinLP2010AuditorTenure,
  author = {Christoph Watrin and Friederike Lindscheid and Christiane Pott},
  title = {Auditor Tenure, Nonaudit Fees, and Earnings Management},
  booktitle = {Proceedings of the European Accounting Association (EAA) Annual Congress},
  year = {2010},
  address = {Istanbul, Turkey},
  note = {Publication status: Published}
}

@inproceedings{WatrinPR2010TheEffectOf,
  author = {Christoph Watrin and Christiane Pott and Sonja Rieger},
  title = {The Effect of Tax Clientele Uncertainty on Individual Investment Decisions: Experimental Evidence.},
  booktitle = {Proceedings of the American Accounting Association (AAA) Annual Meeting},
  year = {2010},
  address = {San Francisco, USA},
  note = {Publication status: Published}
}

@inproceedings{WatrinRP2010TheEffectOf,
  author = {Christoph Watrin and Sonja Rieger and Christiane Pott},
  title = {The Effect of Tax Clientele Uncertainty on Individual Investment Decisions: Experimental Evidence},
  booktitle = {Proceedings of the 72. Pfingsttagung des Verbands der Hochschullehrer für Betriebswirtschaft, 27.-29.5.2010},
  year = {2010},
  address = {Bremen},
  note = {Publication status: Published}
}

@inproceedings{WatrinRP2010TheEffectOf,
  author = {Christoph Watrin and Sonja Rieger and Christiane Pott},
  title = {The Effect of Tax Clientele Uncertainty on Individual Investment Decisions: Experimental Evidence.},
  booktitle = {Proceedings of the European Accounting Association (EAA) Annual Congress},
  year = {2010},
  address = {Istanbul, Turkey},
  note = {Publication status: Published}
}

@inproceedings{WatrinTP2010OutsideDirector,
  author = {Christoph Watrin and Tobias Tebben and Christiane Pott},
  title = {Outside Director Independence, Auditor Independence and Executive Cash Bonus Compensation},
  booktitle = {Proceedings of the American Accounting Association (AAA) Annual Meeting},
  year = {2010},
  address = {San Francisco, USA},
  note = {Publication status: Published}
}

@inproceedings{WatrinTP2010OutsideDirector,
  author = {Christoph Watrin and Tobias Tebben and Christiane Pott},
  title = {Outside Director Independence, Auditor Independence and Executive Cash Bonus Compensation},
  booktitle = {Proceedings of the 72. Pfingsttagung des Verbands der Hochschullehrer für Betriebswirtschaft, 27.-29.5.2010},
  year = {2010},
  address = {Bremen},
  note = {Publication status: Published}
}

@inproceedings{WatrinTP2010OutsideDirector,
  author = {Christoph Watrin and Tobias Tebben and Christiane Pott},
  title = {Outside Director Independence, Auditor Independence and Executive Cash Bonus Compensation},
  booktitle = {Proceedings of the European Accounting Association (EAA) Annual Congress},
  year = {2010},
  address = {Istanbul, Turkey},
  note = {Publication status: Published}
}

@book{WatrinKF2010Unternehmensbesteuerung,
  editor = {Christoph Watrin and Wolfgang Kessler and Guido Förster},
  title = {Unternehmensbesteuerung, Festschrift zum 65. Geburtstag für Norbert Herzig},
  year = {2010},
  publisher = {C.H. Beck},
  address = {München},
  note = {Publication status: Published}
}

@incollection{Watrin2010DeathAsATaxable,
  author = {Christoph Watrin},
  title = {Death as a taxable event and its international ramifications},
  booktitle = {Cahiers de droit fiscal international},
  pages = {381--402},
  volume = {Vol. 95b},
  editor = {Fiscal Association International},
  year = {2010},
  publisher = {},
  address = {Den Hague},
  note = {Publication status: Published}
}

@incollection{Watrin2010ZukunftDer,
  author = {Christoph Watrin},
  title = {Zukunft der steuerlichen Gewinnermittlung in Deutschland, der EU und den USA: Ergebnisse der empirischen Forschung},
  booktitle = {Unternehmensbesteuerung: Festschrift für Norbert Herzig zum 65. Geburtstag},
  pages = {495--508},
  editor = {Wolfgang Kessler and Guido Förster and Christoph Watrin},
  year = {2010},
  publisher = {Beck Juristischer Verlag},
  address = {München},
  isbn = {978-3406601637},
  note = {Publication status: Published}
}

@article{SalomonR2009DieEntlastung,
  author = {Klaus Salomon and Fabian Riegler},
  title = {Die Entlastung ausländischer Kapitalanleger von Abzugsteuern, insbesondere nach den DBA},
  journal = {Internationales Steuerrecht},
  year = {2009},
  volume = {18},
  pages = {785--791},
  note = {Publication status: Published}
}

@article{TredeUW2009Ziffernanalyse,
  author = {Mark Trede and Robert Ullmann and Christoph Watrin},
  title = {Ziffernanalyse und Chi-Quadrat-Anpassungstest in der steuerlichen Anwendung: Probleme bei Verletzung der Unabhängigkeitsannahme und Lösungsvorschläge},
  journal = {DBW},
  year = {2009},
  volume = {69},
  pages = {701--716},
  note = {Publication status: Published}
}

@article{UllmannW2009Ziffernanalyse,
  author = {Robert Ullmann and Christoph Watrin},
  title = {Ziffernanalyse in der steuerlichen Betriebsprüfung: Voraussetzungen, --- Funktionsweise, Anwendungsmöglichkeiten},
  journal = {Die Wirtschaftsprüfung},
  year = {2009},
  volume = {62},
  note = {Publication status: Published}
}

@article{WatrinB2009ZumLockInEffekt,
  author = {Christoph Watrin and Hanno Benhof},
  title = {Zum Lock-in Effekt einer Besteuerung von Veräußerungsgewinnen: Eine empirische Untersuchung am Beispiel neu emittierter Aktien},
  journal = {Steuer und Wirtschaft (StuW)},
  year = {2009},
  volume = {86},
  number = {4},
  pages = {300--310},
  note = {Publication status: Published}
}

@article{WatrinHR2009UEbergangskonsolidierung,
  author = {Christoph Watrin and Felix Hoehne and Sonja Rieger},
  title = {Übergangskonsolidierung nach IAS 27 (2008): Übergang von der Vollkonsolidierung auf die Bilanzierung nach der Equity-Methode, Teil 1: Grundlagen und teilweise Endkonsolidierung der abgehenden Anteile},
  journal = {Internationale Rechnungslegung},
  year = {2009},
  volume = {1},
  pages = {305--311},
  note = {Publication status: Published}
}

@article{WatrinHR2009UEbergangskonsolidierung,
  author = {Christoph Watrin and Felix Hoehne and Sonja Rieger},
  title = {Übergangskonsolidierung nach IAS 27 (2008): Übergang von der Vollkonsolidierung auf die Bilanzierung nach der Equity-Methode, Teil 2: Zugangswertbestimmung der Restbeteiligung, Berechnungsschema und Beispielsachverhalt},
  journal = {Internationale Rechnungslegung},
  year = {2009},
  volume = {1},
  pages = {359--365},
  note = {Publication status: Published}
}

@article{WatrinPM2009ReviewOfEmpirical,
  author = {Christoph Watrin and Christiane Pott and Theodore J. Mock},
  title = {Review of empirical research on rotation and non-audit services: auditor independence in fact vs. appearance},
  journal = {Journal für Betriebswirtschaft (JfB)},
  year = {2009},
  volume = {58},
  pages = {209--239},
  note = {Publication status: Published}
}

@article{WatrinPR2009Auswirkungen,
  author = {Christoph Watrin and Christiane Pott and Frank Richter},
  title = {Auswirkungen der Zinsschranke auf die steuerliche Bemessungsgrundlage --- eine empirische Untersuchung},
  journal = {Steuer und Wirtschaft (StuW)},
  year = {2009},
  volume = {-},
  pages = {256--268},
  note = {Publication status: Published}
}

@article{WatrinPR2009Auswirkungen,
  author = {Christoph Watrin and Christiane Pott and Frank Richter},
  title = {Auswirkungen der Zinsschranke auf die steuerliche Bemessungsgrundlage --- eine empirische Untersuchung},
  journal = {Steuer und Wirtschaft},
  year = {2009},
  volume = {1},
  pages = {256--268},
  note = {Publication status: Published}
}

@article{WatrinTU2009Ziffernanalyse,
  author = {Christoph Watrin and Mark Trede and Robert Ullmann},
  title = {Ziffernanalyse und Chi-Quadrat-Anpassungstest in der steuerlichen Anwendung: Probleme bei Verletzung der Unabhängigkeitsannahme und Lösungsvorschläge},
  journal = {Die Betriebswirtschaft (DBW)},
  year = {2009},
  volume = {69. Jg.},
  number = {6},
  pages = {701--716},
  note = {Publication status: Published}
}

@article{WatrinU2009Ziffernanalyse,
  author = {Christoph Watrin and Robert Ullmann},
  title = {Ziffernanalyse in der steuerlichen Betriebsprüfung: Voraussetzungen, Funktionsweise, Anwendungsmöglichkeiten},
  journal = {Die Wirtschaftsprüfung (WPg)},
  year = {2009},
  volume = {62},
  pages = {98--106},
  note = {Publication status: Published}
}

@inproceedings{Watrin2009TheTrendTo,
  author = {Christoph Watrin},
  title = {The trend to link tax provisions to IFRS in Italy and Germany},
  booktitle = {Proceedings of the International Tax Competition, Konferenz der Banca d'Italia und der Universität Freiburg, 9.10.2009},
  year = {2009},
  address = {Rom},
  note = {Publication status: Published}
}

@inproceedings{Watrin2009Perspektiven,
  author = {Christoph Watrin},
  title = {Perspektiven der empirischen Steuerforschung, Keynote},
  booktitle = {Proceedings of the Workshop "Empirische Forschung in der Betriebswirtschaftlichen Steuerlehre", 3.-4.9.2009},
  year = {2009},
  address = {ZEW Zentrum für Europäische Wirtschaftforschung und Universität Mannheim},
  note = {Publication status: Published}
}

@inproceedings{Watrin2009DeathAsATaxable,
  author = {Christoph Watrin},
  title = {Death as a taxable event and its international ramifications, Nationalbericht Deutschland},
  booktitle = {Proceedings of the Deutsche Vereinigung für Internationales Steuerrecht, 25.-26.6.2009},
  year = {2009},
  address = {Berlin},
  note = {Publication status: Published}
}

@inproceedings{Watrin2009Betriebswirtschaftliche,
  author = {Christoph Watrin},
  title = {Betriebswirtschaftliche Steuerforschung in den USA am Beispiel der Angaben zu Steuerrisiken im Jahresabschluss},
  booktitle = {Proceedings of the Fachinstitut der Steuerberater e.V.},
  year = {2009},
  address = {Düsseldorf},
  note = {Publication status: Published}
}

@inproceedings{WatrinB2009GermanySRepeal,
  author = {Christoph Watrin and Hanno Benhof},
  title = {Germany's Repeal of the Corporate Capital Gains Tax in 2001: Effects on the M&A Market},
  booktitle = {Proceedings of the 32$^{nd}$ Annual Congress of the European Accounting Association, 12.-15.5.2009},
  year = {2009},
  address = {Tampere (Finland)},
  note = {Publication status: Published}
}

@inproceedings{WatrinB2009GermanySRepeal,
  author = {Christoph Watrin and Hanno Benhof},
  title = {Germany's Repeal of the Corporate Capital Gains Tax in 2001: Effects on the M&A Market},
  booktitle = {Proceedings of the Jahrestagung der Kommission Betriebswirtschaftliche Steuerlehre des VHB, 26.-28.2.2009},
  year = {2009},
  address = {Berlin},
  note = {Publication status: Published}
}

@inproceedings{WatrinLP2009TheEffectOf,
  author = {Christoph Watrin and Friederike Lindscheid and Christiane Pott},
  title = {The Effect of Audit Engagement and Audit Review Partner Rotation on Audit Quality},
  booktitle = {Proceedings of the European Accounting Research Network, 29.-31.10.2009},
  year = {2009},
  address = {Valencia},
  note = {Publication status: Published}
}

@inproceedings{WatrinLP2009TheEffectOf,
  author = {Christoph Watrin and Friederike Lindscheid and Christiane Pott},
  title = {The Effect of Audit Engagement and Audit Review Partner Rotation on Audit Quality},
  booktitle = {Proceedings of the 32$^{nd}$ Annual Congress of the European Accounting Association, 12.-15.5.2009},
  year = {2009},
  address = {Tampere (Finland)},
  note = {Publication status: Published}
}

@inproceedings{WatrinLP2009TheEffectOf,
  author = {Christoph Watrin and Friederike Lindscheid and Christiane Pott},
  title = {The Effect of Audit Engagement and Audit Review Partner Rotation on Audit Quality},
  booktitle = {Proceedings of the Jahrestagung der Kommission Rechnungswesen des VHB (zusammen mit International Association for Accounting Education and Research (IAAER)), 5.-7.2.2009},
  year = {2009},
  address = {München},
  note = {Publication status: Published}
}

@inproceedings{WatrinPM2009RulesBased,
  author = {Christoph Watrin and Christiane Pott and Theodore J. Mock},
  title = {Rules-based versus Principles-based Regulation and Auditor Independence in Appearance},
  booktitle = {Proceedings of the Jahrestagung der Kommission Rechnungswesen des VHB (zusammen mit International Association for Accounting Education and Research (IAAER)), 5.-7.2.2009},
  year = {2009},
  address = {München},
  note = {Publication status: Published}
}

@inproceedings{WatrinRP2009IsolationAnd,
  author = {Christoph Watrin and Sonja Rieger and Christiane Pott},
  title = {Isolation and Quantification of Tax Rate and Tax Clientele Uncertainty --- An Analytical Model},
  booktitle = {Proceedings of the 32$^{nd}$ Annual Congress of the European Accounting Association, 12.-15.5.2009},
  year = {2009},
  address = {Tampere (Finland)},
  note = {Publication status: Published}
}

@book{RoseW2009Erbschaftsteuer,
  author = {Gerd Rose and Christoph Watrin},
  title = {Erbschaftsteuer mit Schenkungsteuer und Bewertungsrecht},
  edition = {12.},
  series = {Betrieb und Steuer},
  volume = {3},
  year = {2009},
  publisher = {Erich, Schmidt Verlag},
  isbn = {978-3-503-11433-7},
  note = {Publication status: Published}
}

@book{WatrinHK2009Muenchener,
  editor = {Christoph Watrin and Joachim Hennrichs and Detlef Kleindiek},
  title = {Münchener Kommentar zum Bilanzrecht, Band 1: IFRS (Loseblatt)},
  year = {2009},
  publisher = {C.H. Beck},
  address = {München},
  note = {Publication status: Published}
}

@article{StruffertUW2008BenfordSLaw,
  author = {Ralf Struffert and Robert Ullmann and Christoph Watrin},
  title = {Benford’s Law: an Instrument for Selecting Tax Audit Targets?},
  journal = {Review of Managerial Science},
  year = {2008},
  volume = {2},
  note = {Publication status: Published}
}

@article{UllmannW2008ComparingDirect,
  author = {Robert Ullmann and Christoph Watrin},
  title = {Comparing Direct and Indirect Taxation: The Influence of Framing on Tax --- Compliance},
  journal = {The European Journal of Comparative Economics},
  year = {2008},
  volume = {5},
  note = {Publication status: Published}
}

@article{UllmannWW2008DeutscheMindestbesteuerung,
  author = {Robert Ullmann and Christoph Watrin and Ansas Wittkowski},
  title = {Deutsche Mindestbesteuerung und ihre Belastungswirkung im europäischen --- Vergleich},
  journal = {Steuer und Wirtschaft},
  year = {2008},
  volume = {85},
  note = {Publication status: Published}
}

@article{UllmannWW2008Modelltheoretische,
  author = {Robert Ullmann and Christoph Watrin and Ansas Wittkowski},
  title = {Modelltheoretische Überlegungen zur Reform der deutschen --- Konzernbesteuerung},
  journal = {Die Unternehmensbesteuerung},
  year = {2008},
  volume = {1},
  note = {Publication status: Published}
}

@article{WatrinH2008Endkonsolidierung,
  author = {Christoph Watrin and Felix Hoehne},
  title = {Endkonsolidierung von Tochterunternehmen nach IAS 27},
  journal = {Die Wirtschaftsprüfung (WPg)},
  year = {2008},
  volume = {61},
  number = {12},
  pages = {695--704},
  note = {Publication status: Published}
}

@article{WatrinHP2008Konzernspezifische,
  author = {Christoph Watrin and Felix Hoehne and Christiane Pott},
  title = {Konzernspezifische Einflussfaktoren auf die Endkonsolidierung nach IAS 27},
  journal = {Kapitalmarktorientierte Rechnungslegung (KoR)},
  year = {2008},
  volume = {8},
  number = {12/2008},
  pages = {736--747},
  note = {Publication status: Published}
}

@article{WatrinL2008Konzeption,
  author = {Christoph Watrin and Joachim Lammert},
  title = {Konzeption des Beherrschungsverhältnisses nach IFRS},
  journal = {Kapitalmarktorientierte Rechnungslegung (KoR)},
  year = {2008},
  volume = {8},
  number = {2},
  pages = {74--79},
  note = {Publication status: Published}
}

@article{WatrinPM2008TheEffectOf,
  author = {Christoph Watrin and Christiane Pott and Theodore J. Mock},
  title = {The Effect of a Transparency Report on Auditor Independence --- Practitioners’ Self-Assessment},
  journal = {Review of Managerial Science (RMS)},
  year = {2008},
  volume = {vol. 2},
  pages = {111--127},
  note = {Publication status: Published}
}

@article{WatrinR2008Erbschaftsteuerreform,
  author = {Christoph Watrin and Sonja Rieger},
  title = {Erbschaftsteuerreform: Handlungsbedarf beim Betriebsvermögen},
  journal = {SteuerConsultant},
  year = {2008},
  volume = {-},
  pages = {26--31},
  note = {Publication status: Published}
}

@article{WatrinS2008Bilanzrecht,
  author = {Christoph Watrin and Alexandra Scholz},
  title = {Bilanzrecht und Kapitalschutz: Experimentelle Befunde zur Wirksamkeit des Solvenztests},
  journal = {Steuer und Wirtschaft --- StuW},
  year = {2008},
  volume = {85},
  number = {4/2008},
  pages = {348--358},
  note = {Publication status: Published}
}

@article{WatrinSU2008BenfordSLaw,
  author = {Christoph Watrin and Ralf Struffert and Robert Ullmann},
  title = {Benford’s Law: an instrument for selecting tax audit targets?},
  journal = {Review of Managerial Science (RMSC)},
  year = {2008},
  volume = {Vol. 2},
  number = {Nr. 3},
  pages = {219--237},
  note = {Publication status: Published}
}

@article{WatrinU2008ComparingDirect,
  author = {Christoph Watrin and Robert Ullmann},
  title = {Comparing Direct and Indirect Taxation: The Influence of Framing on Tax Compliance},
  journal = {The European Journal of Comparative Economics},
  year = {2008},
  volume = {Vol. 5},
  number = {No. 1},
  pages = {33--56},
  note = {Publication status: Published}
}

@article{WatrinUW2008Modelltheoretische,
  author = {Christoph Watrin and Robert Ullmann and Ansas Wittkowski},
  title = {Modelltheoretische Überlegungen zur Reform der deutschen Konzernbesteuerung},
  journal = {Unternehmensbesteuerung (Ubg)},
  year = {2008},
  volume = {1},
  pages = {557--565},
  note = {Publication status: Published}
}

@article{WatrinWL2008EuGHKeine,
  author = {Christoph Watrin and Ansas Wittkowski and Friederike Lindscheid},
  title = {EuGH: Keine Sofortverrechnung ausländischer Betriebsstättenverluste --- Das Urteil Lidl Belgium aus betriebswirtschaftlicher Sicht},
  journal = {Internationales Steuerrecht (IStR)},
  year = {2008},
  volume = {-},
  number = {18/2008},
  pages = {637--642},
  note = {Publication status: Published}
}

@article{WatrinWU2008DeutscheMindestbesteuerung,
  author = {Christoph Watrin and Ansas Wittkowski and Robert Ullmann},
  title = {Deutsche Mindestbesteuerung und ihre Belastungswirkung im europäischen Vergleich},
  journal = {Steuer und Wirtschaft --- StuW},
  year = {2008},
  volume = {85},
  number = {3/2008},
  pages = {238--248},
  note = {Publication status: Published}
}

@article{WoempenerP2008ZurWirksamkeit,
  author = {A. Wömpener and C. Pott},
  title = {Zur Wirksamkeit der Regulierung interner Kontrollsysteme- empirische Ergebnisse der Wirkung des KonTraG},
  journal = {Zeitschrift für Planung und Unternehmenssteuerung},
  year = {2008},
  volume = {18},
  number = {4},
  pages = {407--425},
  note = {Publication status: Published}
}

@inproceedings{Watrin2008Erbschaftsteuerreform,
  author = {Christoph Watrin},
  title = {Erbschaftsteuerreform 2008: Künftige Bewertung von Unternehmen und Grundvermögen},
  booktitle = {Proceedings of the Forum für Rechnungslegung und Steuern in Bremen e.V., 2.6.2008},
  year = {2008},
  address = {Universität Bremen},
  note = {Publication status: Published}
}

@inproceedings{Watrin2008Sonderfokus,
  author = {Christoph Watrin},
  title = {Sonderfokus: Risikofeld digitale Betriebsprüfungen},
  booktitle = {Proceedings of the 3. Jahresforum Tax Risk Management, 10.-12.11.2008},
  year = {2008},
  address = {Frankfurt am Main},
  note = {Publication status: Published}
}

@inproceedings{WatrinB2008GermanySRepeal,
  author = {Christoph Watrin and Hanno Benhof},
  title = {Germany's Repeal of the Corporate Capital Gains Tax in 2001: Effects on the M&A Market},
  booktitle = {Proceedings of the Workshop der Area Accounting und Taxation, 29.10.2008},
  year = {2008},
  address = {Universität Mannheim},
  note = {Publication status: Published}
}

@inproceedings{WatrinPU2008TheEffectOf,
  author = {Christoph Watrin and Christiane Pott and Robert Ullmann},
  title = {The Effect of Book-tax Conformity and Tax Accounting Incentives on Financial Accounting: Evidence from German public and private limited companies},
  booktitle = {Proceedings of the Jahrestagung Verband der Hochschullehrer für Betriebswirtschaft e.V. & 31$^{st}$ Annual Congress of the European Accounting Association},
  year = {2008},
  address = {Berlin & Rotterdam},
  note = {Publication status: Published}
}

@inproceedings{WatrinSU2008BenfordSLaw,
  author = {Christoph Watrin and Ralf Struffert and Robert Ullmann},
  title = {Benford's Law: An Instrument for Selecting Tax Audit Targets?},
  booktitle = {Proceedings of the 31$^{st}$ Annual Congress of the European Accounting Association, 23.-25.4.2008},
  year = {2008},
  address = {Rotterdam},
  note = {Publication status: Published}
}

@inproceedings{WatrinU2008AMethodFor,
  author = {Christoph Watrin and Robert Ullmann},
  title = {A method for Investigating Earnings Management to achieve non-observable Earnings Targets},
  booktitle = {Proceedings of the 31$^{st}$ Annual Congress of the European Accounting Association, 23.-25.4.2008},
  year = {2008},
  address = {Rotterdam},
  note = {Publication status: Published}
}

@incollection{WatrinHL2008IAS27Konzern,
  author = {Christoph Watrin and Felix Hoehne and Joachim Lammert},
  title = {IAS 27 --- Konzern- und separate Einzelabschlüsse nach IFRS},
  booktitle = {Münchener Kommentar zum Bilanzrecht},
  pages = {-},
  volume = {Bd. 1},
  editor = {J Hennrichs and D Kleindieck and C Watrin},
  year = {2008},
  publisher = {},
  address = {München},
  note = {Publication status: Published}
}

@incollection{WatrinP2008Einfachheit,
  author = {Christoph Watrin and Christiane Pott},
  title = {Einfachheit versus Komplexität von Rechnungslegungsinformationen: Empirische Befunde},
  booktitle = {Einfachheit in Wirtschaftsinformatik und Controlling, Festschrift für Heinz Lothar Grob},
  pages = {437--448},
  editor = {J {vom Brocke} and J Becker},
  year = {2008},
  publisher = {},
  address = {München},
  note = {Publication status: Published}
}

@article{WatrinB2007Besteuerung,
  author = {Christoph Watrin and Hanno Benhof},
  title = {Besteuerung langfristiger privater Veräußerungsgewinne: Rechtliche Bedenken und Folgen für den Kapitalmarkt},
  journal = {Der Betrieb (DB)},
  year = {2007},
  volume = {60},
  pages = {233--238},
  note = {Publication status: Published}
}

@article{WatrinH2007Finanzgeschaefte,
  author = {Christoph Watrin and Stefan Hansen},
  title = {Finanzgeschäfte nach Einführung der Abgeltungssteuer. Welche Anlagestrategien ergeben sich für Privatvermögen?},
  journal = {Der Erbschaft-Steuer-Berater --- ErbStB},
  year = {2007},
  volume = {-},
  number = {6/2007},
  pages = {178--183},
  note = {Publication status: Published}
}

@article{WatrinL2007Konzernrechnungslegungspflicht,
  author = {Christoph Watrin and Joachim Lammert},
  title = {Konzernrechnungslegungspflicht deutscher Unternehmen bei obligatorischer Anwendung der IFRS --- Zulässigkeit der faktischen Befreiung aufgrund von § 296 HGB},
  journal = {Die Wirtschaftsprüfung (WPg)},
  year = {2007},
  volume = {60},
  number = {20/2007},
  pages = {871--874},
  note = {Publication status: Published}
}

@article{WatrinPW2007Foerderung,
  author = {Christoph Watrin and Christiane Pott and Ansas Wittkowski},
  title = {Förderung von Wagniskapital im Visier des Gesetzgebers --- Was erwartet Private Equity und Venture Capital Gesellschaften?},
  journal = {Der Betrieb (DB)},
  year = {2007},
  volume = {60},
  number = {36/2007},
  pages = {1939--1944},
  note = {Publication status: Published}
}

@article{WatrinSW2007Auswirkungen,
  author = {Christoph Watrin and Christiane Strohm and Ansas Wittkowski},
  title = {Auswirkungen der Unternehmensteuerreform 2008 auf die Besteuerung von Kapitalgesellschaften},
  journal = {GmbHR --- Die GmbH-Rundschau},
  year = {2007},
  volume = {97},
  number = {15/2007},
  pages = {785--793},
  note = {Publication status: Published}
}

@article{WatrinS2007Verbesserung,
  author = {Christoph Watrin and Ralf Struffert},
  title = {Verbesserung der Berichterstattung über den Transfer von Kreditrisiken --- Vorschlag eines Kreditrisikospiegels},
  journal = {FINANZBETRIEB (FB)},
  year = {2007},
  volume = {9},
  number = {1},
  pages = {29--40},
  note = {Publication status: Published}
}

@article{WatrinS2007ProblemeDer,
  author = {Christoph Watrin and Ralf Struffert},
  title = {Probleme der Ausbuchungsregeln in IAS 39 --- Anmerkungen zum Entwurf einer Fortsetzung von IDW RS HFA 9},
  journal = {Die Wirtschaftsprüfung (WPg)},
  year = {2007},
  volume = {60},
  pages = {237--245},
  note = {Publication status: Published}
}

@inproceedings{Watrin2007Statistische,
  author = {Christoph Watrin},
  title = {Statistische Methoden in der steuerlichen Betriebsprüfung},
  booktitle = {Proceedings of the Vortrag Justizakademie NRW},
  year = {2007},
  address = {Recklinghausen},
  note = {Publication status: Published}
}

@book{JensenNissen2007IAS32IAS,
  editor = {Lars Jensen-Nissen},
  title = {IAS 32 --- IAS 39 und steuerliche Gewinnermittlung. Bilanzierung von Finanzinstrumenten dem Grunde},
  series = {Forschungsreihe Rechnungslegung und Steuern},
  year = {2007},
  publisher = {Deutscher Universitäts-Verlag --- GWV Fachverlage GmbH},
  address = {Wiesbaden},
  isbn = {978-3-8350-9526-7},
  note = {Publication status: Published}
}

@incollection{Watrin2007Statistische,
  author = {Christoph Watrin},
  title = {Statistische Methoden in der steuerlichen Betriebsprüfung},
  booktitle = {Rechnungslegung und Wirtschaftsprüfung, Festschrift für Jörg Baetge zum 70. Geburtstag},
  pages = {1189--1207},
  editor = {Hans-Jürgen Kirsch and Stefan Thiele},
  year = {2007},
  publisher = {},
  address = {Düsseldorf},
  note = {Publication status: Published}
}

@incollection{WatrinL2007Bearbeitung,
  author = {Christoph Watrin and Joachim Lammert},
  title = {Bearbeitung der Stichworte "Berufsgerichtsbarkeit für Steuerberater" und "Berufsregister für Wirtschaftsprüfer und Steuerberater"},
  booktitle = {Vahlens Großes Auditing Lexikon},
  pages = {-},
  editor = {Carl-Christian Freidank and Laurenz Lachnit and Jörg Tesch},
  year = {2007},
  publisher = {Vahlen},
  address = {München},
  note = {Publication status: Published}
}

@incollection{WatrinW2007Bilanzielle,
  author = {Christoph Watrin and Ansas Wittkowski},
  title = {Bilanzielle und steuerliche Aspekte von betriebswirtschaftlichen Softwaresystemen (ERP-Software)},
  booktitle = {Softwareauswahl und -einführung in Industrie und Handel},
  pages = {183--196},
  editor = {J Becker and O Vering and A Winkelmann},
  year = {2007},
  publisher = {},
  address = {Berlin},
  note = {Publication status: Published}
}

@article{WatrinL2006Steuerliche,
  author = {Christoph Watrin and Michael Lühn},
  title = {Steuerliche Aspekte der Genussrechtsfinanzierung},
  journal = {FINANZBETRIEB},
  year = {2006},
  volume = {8},
  number = {12},
  pages = {741--753},
  note = {Publication status: Published}
}

@article{WatrinL2006Besteuerung,
  author = {Christoph Watrin and Michael Lühn},
  title = {Besteuerung von Genussrechten deutscher Emittenten mit im Ausland ansässigen Inhabern},
  journal = {Internationale Wirtschaftsbriefe (IWB)},
  year = {2006},
  volume = {-},
  number = {Fach 3, Gruppe 4},
  pages = {483--502},
  note = {Publication status: Published}
}

@article{WatrinS2006PrinciplesBased,
  author = {Christoph Watrin and Christiane Strohm},
  title = {Principles-based Accounting Standards: Paradigmenwechsel der US-Rechnungslegung?},
  journal = {Kapitalmarktorientierte Rechnungslegung (KoR)},
  year = {2006},
  volume = {6},
  number = {2},
  pages = {123--127},
  note = {Publication status: Published}
}

@article{WatrinSS2006TheJointBusiness,
  author = {Christoph Watrin and Christiane Strohm and Ralf Struffert},
  title = {The Joint Business Combinations Project --- IFRS 3 and the Project's Impact on Convergence with U.S. GAAP},
  journal = {The CPA Journal},
  year = {2006},
  volume = {76},
  number = {January 2006},
  pages = {10--13},
  note = {Publication status: Published}
}

@article{WatrinS2006BenfordSLaw,
  author = {Christoph Watrin and Ralf Struffert},
  title = {Benford´s Law und Chi-Quadrat-Test --- Chancen und Risiken des Einsatzes bei steuerlichen Prüfungen --- Zugleich Anmerkungen zum Urteil des FG Münster vom 07.12.2005 1 K 6384/03 E -},
  journal = {Der Betrieb (DB)},
  year = {2006},
  volume = {59},
  pages = {1748--1750},
  note = {Publication status: Published}
}

@inproceedings{WatrinPM2006TheApplication,
  author = {Christoph Watrin and Christiane Pott and Theodore J. Mock},
  title = {The Application of Rules-based versus Principles-based Regulation},
  booktitle = {Proceedings of the Jahrestagung der American Accounting Association, 6.-9.8.2006},
  year = {2006},
  address = {Washington, D.C.},
  note = {Publication status: Published}
}

@book{DempfleH2006Charakterisierung,
  editor = {Urs Dempfle and Norbert Herzig},
  title = {Charakterisierung, Analyse und Beeinflussung der Konzernsteuerquote},
  series = {Forschungsreihe Rechnungslegung und Steuern},
  year = {2006},
  publisher = {Dt. Universitäts-Verlag},
  address = {Wiesbaden},
  isbn = {9783835005341},
  note = {Publication status: Published}
}

@incollection{WatrinS2006FinancialInstruments,
  author = {Christoph Watrin and Alexandra Scholz},
  title = {Financial Instruments},
  booktitle = {Handbuch des Jahresabschlusses in Einzeldarstellungen},
  pages = {-},
  editor = {K {von Wysocki} and J Schulze-Osterloh and J Hennrichs},
  year = {2006},
  publisher = {},
  note = {Publication status: Published}
}

@article{WatrinMS2005Spezifische,
  author = {Christoph Watrin and Oliver Middendorf and Elke Sievert},
  title = {Spezifische Probleme bei der GmbH & Co. KGaA als Familiengesellschaft},
  journal = {Unternehmensteuern und Bilanzen --- StuB},
  year = {2005},
  volume = {5},
  pages = {193--199},
  note = {Publication status: Published}
}

@article{Watrin2004ErhoehungDer,
  author = {Christoph Watrin},
  title = {Erhöhung der Erbschaftsteuer in Deutschland?},
  journal = {Der Betrieb (DB)},
  year = {2004},
  volume = {57},
  pages = {1743--1746},
  note = {Publication status: Published}
}

@article{WatrinL2004MezzanineFinanzierungen,
  author = {Christoph Watrin and Michael Lühn},
  title = {Mezzanine-Finanzierungen im Rahmen des § 8a KStG n. F.},
  journal = {Unternehmensteuern und Bilanzen --- StuB},
  year = {2004},
  volume = {6},
  pages = {724--731},
  note = {Publication status: Published}
}

@article{WatrinMW2004Vermoegensuebergaben,
  author = {Christoph Watrin and Oliver Middendorf and Jörg Wallbaum},
  title = {Vermögensübergaben gegen Versorgungsleistungen},
  journal = {Der Erbschaft-Steuer-Berater (ErbStB)},
  year = {2004},
  volume = {-},
  pages = {39--45},
  note = {Publication status: Published}
}

@article{WatrinSN2004Steuerliche,
  author = {Christoph Watrin and Elke Sievert and Patrick Nußmann},
  title = {Steuerliche Konsequenzen von Beteiligungsumwandlungen im Rahmen von § 15a EStG},
  journal = {Betriebsberater (BB)},
  year = {2004},
  volume = {1},
  pages = {1529--1533},
  note = {Publication status: Published}
}

@article{WatrinSS2004ReformDerKonzernbesteuerung,
  author = {Christoph Watrin and Elke Sievert and Christiane Strohm},
  title = {Reform der Konzernbesteuerung in Deutschland und Europa},
  journal = {Finanzrundschau (FR)},
  year = {2004},
  volume = {86},
  pages = {1--12},
  note = {Publication status: Published}
}

@article{WatrinSS2004AktuelleEntwicklungen,
  author = {Christoph Watrin and Christiane Strohm and Ralf Struffert},
  title = {Aktuelle Entwicklungen der Bilanzierung von Unternehmenszusammenschlüssen nach IFRS},
  journal = {Die Wirtschaftsprüfung (WPg)},
  year = {2004},
  volume = {57},
  number = {24},
  pages = {1450--1461},
  note = {Publication status: Published}
}

@article{WatrinS2004Steuerbeguenstigung,
  author = {Christoph Watrin and Ralf Struffert},
  title = {Steuerbegünstigung für das Carried Interest},
  journal = {Betriebsberater (BB)},
  year = {2004},
  volume = {59},
  number = {35},
  pages = {1888--1889},
  note = {Publication status: Published}
}

@article{WatrinS2004Unternehmensbeteiligungen,
  author = {Christoph Watrin and Ralf Struffert},
  title = {Unternehmensbeteiligungen als Vermögensanlage: Steuerliche Gestaltungsüberlegungen},
  journal = {ErbStB},
  year = {2004},
  volume = {-},
  pages = {287--293},
  note = {Publication status: Published}
}

@article{WatrinS2004Steuerliche,
  author = {Christoph Watrin and Ralf Struffert},
  title = {Steuerliche Aspekte bei der Strukturierung von Business Angel Investments},
  journal = {FINANZBETRIEB (FB)},
  year = {2004},
  volume = {6},
  pages = {563--575},
  note = {Publication status: Published}
}

@article{Watrin2003Aktivierung,
  author = {Christoph Watrin},
  title = {Aktivierung von Zinsansprüchen aus Genussrechten, Kommentar zum BFH-Urteil v. 18.12.2002 --- I R 11/02},
  journal = {Betriebsberater (BB)},
  year = {2003},
  volume = {20},
  number = {16},
  pages = {843},
  note = {Publication status: Published}
}

@article{Watrin2003VerlustDer,
  author = {Christoph Watrin},
  title = {Verlust der Steuerbefreiung bei Übergang von geringfügiger zur Teilzeitbeschäftigung, BFH-Beschluss v. 26.3.2002 --- VI B 1/02},
  journal = {Neue Wirtschaftsbriefe (NWB)},
  year = {2003},
  volume = {57},
  number = {Fach 6},
  pages = {4323--4324},
  note = {Publication status: Published}
}

@article{WatrinL2003Besteuerung,
  author = {Christoph Watrin and Michael Lühn},
  title = {Besteuerung privater Veräußerungsgewinne nach dem StVergAbG-E},
  journal = {Der Betrieb (DB)},
  year = {2003},
  volume = {56},
  number = {4},
  pages = {168--173},
  note = {Publication status: Published}
}

@article{WatrinL2003Reduzierung,
  author = {Christoph Watrin and Michael Lühn},
  title = {Reduzierung der Erbschaftsteuer durch Beteiligung an einem Bedarfswertefonds?},
  journal = {Erbschaftsteuerberater (ErbStB)},
  year = {2003},
  volume = {-},
  pages = {102--105},
  note = {Publication status: Published}
}

@article{WatrinL2003DieBesteuerung,
  author = {Christoph Watrin and Michael Lühn},
  title = {Die Besteuerung privater Veräußerungsgeschäfte im internationalen Vergleich},
  journal = {Internationale Wirtschaftsbriefe (IWB)},
  year = {2003},
  volume = {-},
  number = {Fach 10, Gruppe 2},
  pages = {1717--1732},
  note = {Publication status: Published}
}

@article{WatrinS2003AssetBacked,
  author = {Christoph Watrin and Ralf Struffert},
  title = {Asset Backed Securities --- Transaktionen im Einzel- und Konzernabschluss nach IAS},
  journal = {Kapitalmarktorientierte Rechnungslegung (KoR)},
  year = {2003},
  volume = {3},
  number = {9},
  pages = {398--408},
  note = {Publication status: Published}
}

@article{Watrin2002DieBerufsrechtliche,
  author = {Christoph Watrin},
  title = {Die berufsrechtliche Zulässigkeit der Testamentsvollstreckung durch Steuerberater},
  journal = {Deutsches Steuerrecht (DStR)},
  year = {2002},
  volume = {40},
  number = {10},
  pages = {422--424},
  note = {Publication status: Published}
}

@article{Watrin2002Disquotale,
  author = {Christoph Watrin},
  title = {Disquotale Gewinnverteilung bei Private Equity-Fonds},
  journal = {Betriebsberater (BB)},
  year = {2002},
  volume = {57},
  number = {16},
  pages = {811--814},
  note = {Publication status: Published}
}

@article{Watrin2002Auswirkungen,
  author = {Christoph Watrin},
  title = {Auswirkungen der Unternehmenssteuerreform 2001 auf öffentliche Unternehmen},
  journal = {Neue Zeitung für Verwaltungsrecht (NVwZ)},
  year = {2002},
  volume = {1},
  pages = {140--144},
  note = {Publication status: Published}
}

@article{WatrinG2002Problembereiche,
  author = {Christoph Watrin and Sebastian Gocksch},
  title = {Problembereiche der Besteuerung inländischer Private Equity-Fonds},
  journal = {Der Betrieb (DB) 2002},
  year = {2002},
  volume = {55},
  number = {7},
  pages = {341--345},
  note = {Publication status: Published}
}

@article{WatrinP2002Steuerliche,
  author = {Christoph Watrin and Harald Plewka},
  title = {Steuerliche Strukturierung internationaler Vermögensnachfolgen},
  journal = {Zeitschrift für Erbrecht und Vermögensnachfolge (ZEV)},
  year = {2002},
  volume = {9},
  pages = {253--259},
  note = {Publication status: Published}
}

@incollection{Watrin2002Vermoegensuebertragung,
  author = {Christoph Watrin},
  title = {Vermögensübertragung},
  booktitle = {Umwandlungsrecht},
  edition = {3.},
  pages = {813--823},
  editor = {Bernd Sagasser and Thomas Bula and Thomas R. Brünger},
  year = {2002},
  publisher = {C.H.BECK},
  address = {München},
  isbn = {978-3-406-58268-4},
  note = {Publication status: Published}
}

@article{Watrin2001DieVermoegensverwaltende,
  author = {Christoph Watrin},
  title = {Die vermögensverwaltende GmbH im Steuerrecht. Möglichkeiten, Vorteile und Grenzen nach Einführung des Halbeinkünfteverfahrens},
  journal = {GmbH-Rundschau (GmbHR)},
  year = {2001},
  volume = {1},
  number = {19},
  pages = {853--857},
  note = {Publication status: Published}
}

@article{Watrin2001SiebenThesen,
  author = {Christoph Watrin},
  title = {Sieben Thesen zur künftigen Entwicklung der Rechnungslegung --- Anmerkungen zu den Vorschlägen des Arbeitskreises Externe Rechnungslegung der Schmalenbach Gesellschaft},
  journal = {Der Betrieb (DB)},
  year = {2001},
  volume = {1},
  number = {18},
  pages = {933--938},
  note = {Publication status: Published}
}

@article{Watrin2001Blickpunkt,
  author = {Christoph Watrin},
  title = {Blickpunkt Steuern},
  journal = {NWB --- Neue Wirtschaftsbriefe},
  year = {2001},
  volume = {42},
  number = {10},
  pages = {2737--2746},
  note = {Publication status: Published}
}

@article{Watrin2001NeueBFHRechtsprechung,
  author = {Christoph Watrin},
  title = {Neue BFH-Rechtsprechung zum Vorsteuerabzug},
  journal = {NWB Neue Wirtschaftsbriefe},
  year = {2001},
  volume = {1},
  number = {43},
  pages = {3589--3592},
  note = {Publication status: Published}
}

@article{Watrin2001DerBesteuerungszeitpunkt,
  author = {Christoph Watrin},
  title = {Der Besteuerungszeitpunkt von Stock Options, BFH-Urteil v. 20.6.2001, VI R 105/99},
  journal = {NWB --- Neue Wirtschaftsbriefe},
  year = {2001},
  volume = {1},
  pages = {3325--3328},
  note = {Publication status: Published}
}

@article{Watrin2001Betriebsstaettenbesteuerung,
  author = {Christoph Watrin},
  title = {Betriebsstättenbesteuerung im Electronic Commerce und die ökonomische Theorie der Firma},
  journal = {Internationales Steuerrecht (IStR)},
  year = {2001},
  volume = {10},
  number = {12},
  pages = {425--430},
  note = {Publication status: Published}
}

@article{Watrin2001DieBesteuerung,
  author = {Christoph Watrin},
  title = {Die Besteuerung des internationalen E-Commerce und die Theorie der Firma},
  journal = {Das Wirtschaftsstudium (WiSt)},
  year = {2001},
  volume = {30},
  number = {06},
  pages = {834--840},
  note = {Publication status: Published}
}

@article{Watrin2001Fortentwicklung,
  author = {Christoph Watrin},
  title = {Fortentwicklung des Unternehmenssteuerrechts in 2002},
  journal = {Deutsche Steuerzeitung (DStZ)},
  year = {2001},
  volume = {89},
  number = {14},
  pages = {493--497},
  note = {Publication status: Published}
}

@article{Watrin2001Erbschaftsteuer,
  author = {Christoph Watrin},
  title = {Erbschaftsteuer und internationaler Steuerwettbewerb: Zur amerikanischen Diskussion über eine Abschaffung der Federal Estate and Gift Tax},
  journal = {Deutsche Steuerzeitung (DStZ)},
  year = {2001},
  volume = {89},
  number = {11},
  pages = {386--389},
  note = {Publication status: Published}
}

@article{WatrinP2001Besteuerung,
  author = {Christoph Watrin and Harald Plewka},
  title = {Besteuerung von Auslandsinvestmentfonds auf dem Prüfstand von Verfassungs- und Europarecht},
  journal = {Der Betrieb (DB)},
  year = {2001},
  volume = {54},
  number = {43},
  pages = {2264--2268},
  note = {Publication status: Published}
}

@phdthesis{Watrin2001Internationale,
  author = {Christoph Watrin},
  title = {Internationale Rechnungslegung und Regulierungstheorie},
  school = {Universität zu Köln},
  type = {Habilitation},
  series = {Beiträge zur betriebswirtschaftlichen Forschung},
  volume = {100},
  year = {2001},
  publisher = {Dt. Universitäts-Verlag},
  address = {Wiesbaden},
  isbn = {3824490641},
  note = {Publication status: Published}
}

@article{WatrinH2000Rechnungslegung,
  author = {Christoph Watrin and Norbert Herzig},
  title = {Rechnungslegung und Marktkontrolle, Nachwort zum ersten Schmalenbach-Gutenberg-Symposium, in: Das Unternehmen im Spannungsfeld von Planung und Marktkontrolle},
  journal = {Zeitschrift für betriebswirtschaftliche Forschung (ZfbF)},
  year = {2000},
  volume = {1},
  number = {Sonderheft 44},
  pages = {133--161},
  note = {Publication status: Published}
}

@article{WatrinH2000Betriebswirtschaftliche,
  author = {Christoph Watrin and Norbert Herzig},
  title = {Betriebswirtschaftliche Anforderungen an die Unternehmenssteuerreform},
  journal = {Steuer und Wirtschaft},
  year = {2000},
  volume = {1},
  pages = {378--388},
  note = {Publication status: Published}
}

@article{WatrinHW2000Grundzuege,
  author = {Christoph Watrin and Norbert Herzig and Myriam Walter},
  title = {Grundzüge des spanischen Erbschaft- und Schenkungsteuerrechts},
  journal = {Zeitschrift für Erbrecht und Vermögensnachfolge (ZEV)},
  year = {2000},
  volume = {-},
  number = {12},
  pages = {473--482},
  note = {Publication status: Published}
}

@incollection{Watrin2000Bilanzrecht,
  author = {Christoph Watrin},
  title = {Bilanzrecht zwischen Regulierung und Deregulierung},
  booktitle = {Vordenker einer neuen Wirtschaftspolitik --- Marktwirtschaft, Individualismus und Ideengeschichte, Festschrift für Christian Watrin zum 70. Geburtstag},
  pages = {255--267},
  editor = {Kurt Leube},
  year = {2000},
  publisher = {Frankfurter Allg. Zeitung, Verl.-Bereich Buch},
  address = {Frankfurt},
  isbn = {3933180872},
  note = {Publication status: Published}
}

@incollection{WatrinH2000AktuelleFragen,
  author = {Christoph Watrin and Norbert Herzig},
  title = {Aktuelle Fragen zum Bilanzsteuerrecht},
  booktitle = {Berichte über die 41. Arbeitstagung des IDW vom 10.-12. November 1999},
  pages = {k.A.},
  volume = {41},
  editor = {Institut der Wirtschaftsprüfer in Deutschland and  IDW-Akademie},
  year = {2000},
  publisher = {IDW Verlag GmbH},
  address = {Düsseldorf},
  note = {Publication status: Published}
}

@article{Watrin1999Rechtsformneutrale,
  author = {Christoph Watrin},
  title = {Rechtsformneutrale Unternehmensbesteuerung: Heilmittel oder Sündenfall? Anmerkungen zur geplanten Betriebssteuer},
  journal = {Deutsche Steuerzeitung (DStZ)},
  year = {1999},
  volume = {-},
  pages = {238--242},
  note = {Publication status: Published}
}

@incollection{Watrin1998DerProzess,
  author = {Christoph Watrin},
  title = {Der Prozess der Nachfolge},
  booktitle = {Nachfolge in Familienunternehmen},
  pages = {37--46},
  editor = {Stiftung Kienbaum},
  year = {1998},
  publisher = {},
  address = {Wiesbaden},
  note = {Publication status: Published}
}

@article{Watrin1997ErsteGestaltungsueberlegungen,
  author = {Christoph Watrin},
  title = {Erste Gestaltungsüberlegungen zum neuen Erbschaftsteuerrecht},
  journal = {Deutsche Steuerzeitung (DStZ)},
  year = {1997},
  volume = {-},
  pages = {248--253},
  note = {Publication status: Published}
}

@article{WatrinHR1997Unternehmenskontrolle,
  author = {Christoph Watrin and Norbert Herzig and Harald Ruppert},
  title = {Unternehmenskontrolle in internationalen Joint Ventures --- Eine agencytheoretische Betrachtung},
  journal = {DBW --- Die Betriebswirtschaft},
  year = {1997},
  volume = {-},
  pages = {764--776},
  note = {Publication status: Published}
}

@incollection{Watrin1997Bearbeitung,
  author = {Christoph Watrin},
  title = {Bearbeitung der Stichworte „Vermögensteuer/Bewertungsgesetz“},
  booktitle = {Gablers Wirtschaftslexikon},
  edition = {14.},
  pages = {-},
  editor = {Verlag Gabler},
  year = {1997},
  publisher = {},
  address = {Wiesbaden},
  isbn = {3409303871},
  note = {Publication status: Published}
}

@phdthesis{Watrin1997Erbschaftsteuerplanung,
  author = {Christoph Watrin},
  title = {Erbschaftsteuerplanung internationaler Familienunternehmen},
  school = {Universität zu Köln},
  type = {Dissertation},
  year = {1997},
  publisher = {IDW Verlag GmbH},
  address = {Düsseldorf},
  isbn = {3802107365},
  note = {Publication status: Published}
}

@article{WatrinHH1996Grundzuege,
  author = {Christoph Watrin and Norbert Herzig and Günter Heenen},
  title = {Grundzüge des niederländischen Erbschaft- und Schenkungsteuerrechts},
  journal = {Umsatz- und Verkehrsteuerrecht (UVR)},
  year = {1996},
  volume = {82},
  number = {7},
  pages = {200--210},
  note = {Publication status: Published}
}

@article{WatrinH1995Obligatorische,
  author = {Christoph Watrin and Norbert Herzig},
  title = {Obligatorische Rotation des Wirtschaftsprüfers --- ein Weg zur Verbesserung der externen Unternehmenskontrolle?},
  journal = {Zeitschrift für betriebswirtschaftliche Forschung (ZfbF)},
  year = {1995},
  volume = {-},
  pages = {775--804},
  note = {Publication status: Published}
}

@article{WatrinH1994Anforderungen,
  author = {Christoph Watrin and Norbert Herzig},
  title = {Anforderungen im Steuerberaterexamen --- Analyse, Kritik und Verbesserungsvorschläge},
  journal = {DStR --- Deutsches Steuerrecht},
  year = {1994},
  volume = {-},
  number = {35},
  pages = {1282--1288},
  note = {Publication status: Published}
}

@book{HerzigWH1994SicherungDer,
  author = {Norbert Herzig and Christoph Watrin and Ralf Heyeres},
  title = {Sicherung der Unternehmenskontinuität in der Generationenfolge: Substanz- und ertragsteuerliche Aspekte},
  series = {Stiftung Industrieforschung},
  volume = {6},
  year = {1994},
  publisher = {Dt. Wirtschaftsdienst},
  address = {Köln},
  isbn = {3871561819},
  note = {Publication status: Published}
}