A5051077162- Corporate Taxation and Avoidance
- Taxation and Compliance Studies
- Taxation and Legal Issues
- Fiscal Policy and Economic Growth
- Corporate Finance and Governance
- Water Treatment and Disinfection
- Economic Policies and Impacts
- Environmental Chemistry and Analysis
- Corporate Governance and Law
- Chemical Analysis and Environmental Impact
- European Monetary and Fiscal Policies
- Integrated Water Resources Management
- Constructed Wetlands for Wastewater Treatment
- Enzyme Production and Characterization
- Economic and Fiscal Studies
- Thermoregulation and physiological responses
- Auditing, Earnings Management, Governance
- Tunneling and Rock Mechanics
- Free Radicals and Antioxidants
- Electrochemical sensors and biosensors
- Appendicitis Diagnosis and Management
- Local Government Finance and Decentralization
- Housing Market and Economics
- Potato Plant Research
- Environmental Conservation and Management
Catholic University of Eichstätt-Ingolstadt
2008-2023
University of Göttingen
1990-2012
TU Dresden
2006
Zimmer Biomet (Germany)
2006
Institute of Medical Microbiology and Hygiene
1980-1981
One of the most thermostable and thermoactive enzymes ever described has been characterized from a hyperthermophilic archaebacterium Pyrococcus furiosus. The enzyme system this bacterium was capable hydrolyzing starch forming mixture various oligosaccharides. Unlike amylases aerobic bacteria does not require metal ions for activity or stability. is catalytically active over very broad temperature range, namely between 40°C 140°C. half life peculiar during autoclaving at 120°C 2 h.
This paper provides an assessment of the revenue consequences that would result from implementation a common consolidated corporate tax base (CCCTB). We find total EU member states is reduced by 4.56% under compulsory CCCTB and 4.65% optional CCCTB. The effect for individual particularly dependent on nominal rate. According to our findings, Czech Republic, Italy, Latvia, Poland, Slovakia profit CCCTB, whereas Ireland Netherlands stand suffer greatest losses.
Forming a tax group for corporate and trade purposes in Germany has its advantages terms of savings the companies concerned. Depending on profit situation, certain these benefits were extended by 2001 German reform. However, setting up is also accompanied disadvantages consolidated companies, resulting especially from assumption increased liability subsidiaries' losses. The objective this study to investigate factors determining decision favour of, or against, formation group. A natural...
We analyze to what extent more generous tax loss offset regulations are associated with a weaker decline and stronger recovery of firm stock prices during economic crises. argue that an unrestricted carryforward and, particularly, carryback provides firms additional liquidity, which should lower the risk bankruptcy can be used for investment purposes. Our empirical findings document (1) result in timely considered crises, (2) this effect is high-tax countries, (3) also dependent upon...
This paper provides an assessment of the potential consequences for average corporate tax rates that would result from implementation a Common Consolidated Corporate Tax Base (CCCTB) as proposed by European Commission, and possible methods achieving EU-wide loss-offset multinational groups. To this end, we apply comparative-static micro-simulation approach based on ten-year data sample 119,645 domestic groups taken AMADEUS database. We find through making CCCTB mandatory in EU, extension...
This paper presents the first analysis of transfer pricing strategies, employing a simulated proxy for company’s marginal tax rate. Application this sophisticated measure allows us to perform direct comparison profit shifting subsidiaries with low statutory rates and losses. Using panel 23,668 EU foreign companies, we observe that shift-to-loss effect is significant its size (marginal effect: -.193) does not differ considerably from -.182). Our findings further indicate influences only in...
Auf Grund der zunehmenden Verunreinigungsmöglichkeiten des Wassers mit organischen Spurenstoffen gewinnt die Einzelsubstanzanalyse auf toxikologisch relevante Verbindungen an Bedeutung. Voraussetzungen für Durchführung eines analytischen Screenings werden diskutiert. Dabei wird zu angewandten Methoden Substanzanreicherung, Trennung von Substanzgemischen sowie Nachweises und Identifizierung Einzelverbindungen Fragen Systematisierung Standardisierung Untersuchungsmethoden Datenerfassung...
There are at least two reasons why taxation of corporate groups in Europe calls for reform. Firstly, differences to be found between the tax treatment a group and that single legal entity. Secondly, foreign subsidiaries often subject different than their domestic counterparts. Against this background paper discusses provisions currently prevailing Europe, view neutrality criteria requirements arising from European law. Furthermore, number reform proposals developed evaluated. In context it...
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Zusammenfassung Wir zeigen, wie sich die fiskalischen Wirkungen einer Steuersatzsenkung, Abschreibungsvergünstigung und Investitionsprämie über einen Zeitraum, der durch eine Ergebniskrise geprägt ist, voneinander unterscheiden. Deutlich wird, dass Körperschaftsteuersenkung um fünf Prozentpunkte finanziellen Entlastungswirkungen Einführung degressiven Abschreibung oder im Barwert zur äquivalenten ein Mehrfaches übersteigt. Im Vergleich Entlastungswirkung, mit bringt, treten schneller wirken...
Zussamenfassung Im Jahr 2020 werden viele Unternehmen durch die Corona-Pandemie Verluste erleiden. Das deutsche Steuersystem behandelt Gewinne und asymmetrisch: Während sofort versteuert müssen, führen oft nicht zu direkten Steuererstattungen. Dieser Beitrag diskutiert verschiedene Möglichkeiten, wie steuerliche Behandlung von in Verlustsituationen verbessert kann. Eine Mikrosimulation der Reformoptionen zeigt, dass eine betragsmäßige Ausweitung Verlustrücktragsmöglichkeiten deutlich größere...
Ausgehend von bekannten Untersuchungsergebnissen über die Belastung Trinkwässern mit Organohalogenen und den Ergebnissen tierexperimenteller Untersuchungen sowie epidemiologischen Studien wird versucht, gegenwärtigen Kenntnisstand hinsichtlich eines Zusammenhanges zwischen Krebshäufigkeit Trinkwasser darzustellen. Es ist nicht Ziel dieser Literaturstudie, eine Risikoeinschätzung für spezifische Karzinogene oder karzinogen suspekte Verbindungen zu geben, bzw. endgültige Bewertung der...
Auf der Grundlage einer Literaturstudie werden das Vorkommen, die Bildung und Probleme des analytischen Nachweises von Trihalogenmethanen anderer Organohalogene im Trinkwasser behandelt diskutiert. Im Zusammenhang mit für verschiedene Verbindungen nachgewiesenen bzw. vermuteten toxischen Wirkung wird zu hygienisch‐gesundheitlichen Problemen Kontamination Stellung genommen entsprechende Aufgaben abgeleitet.
Article Die unilateralen Maßnahmen zur Digitalsteuer – Rechtliche Einordnung und wirtschaftliche Belastung was published on November 1, 2020 in the journal Steuer Wirtschaft - StuW (volume 97, issue 4).
This paper aims at detecting to what extent existing empirical studies analyzing tax impact on the choice of capital structure within multinational groups suffer from measurement error. In contrast those studies, which make reference statutory rates, I use this end simulated marginal rates as well dichotomous both also reflect existence non-debt shields. The comes conclusion that explanatory power variables is doubled if are used instead rates.