Wissenschaftliche Publikationen

Basri Çifci, H.; Ramos Obando, R.: Enhancing Tax Treaty Negotiations through the Lens of Representation. Bulletin for International Taxation 79 (1), S. forthcoming (2025)

Chavarría, R.; Ramos Obando, R.: Definición de Bienes y Servicios en el Impuesto sobre Ventas (ISV) Hondureño: Análisis del Caso Pricesmart y las Membresías. Revista de Derecho UNAH, S. forthcoming (2025)

Dürr, J.; Stark, J.: Unionsrechtliche Regressionsverbote: Transparenzgebote oder Pflicht zur überschießenden Umsetzung? Auslegungsoptionen und Implikationen für die CSDDD-Umsetzung im Wege einer LkSG-Reform. Europäische Zeitschrift für Wirtschaftsrecht (4), S. 145 - 200 (2025)

Konrad, K. A.; Simon, S. A.: Paternalism attitudes and the happiness value of fundamental freedoms. Economics of Governance 26, S. 23 - 56 (2025)

Kratzlmeier, F.; Navarro, A.: Escaping Minimum Taxation Through Investor-State Arbitration? A Closer Look at the Robustness of the EU GloBE Directive. Intertax 53 (4), S. forthcoming (2025)

Navarro, A.: The EU as a Tax Harmonisation Catalyser – Triumphs and Challenges Within an Asymmetric Cooperation Model. Zeitschrift für ausländisches öffentliches Recht und Völkerrecht, S. forthcoming (2025)

Ramos Obando, R.: Effective Participation and Free Riding through Global Tax Initiatives: A Central American Perspective. British Tax Review, S. forthcoming (2025)

Ramos Obando, R.: Taxation Under Siege: The Intersection of State and Criminal Tax Governance in the Central America’s Northern Triangle. Journal of Latin American Studies, S. forthcoming (2025)

Mason, R.; Daly, S.: Rotten to the Core: The EU's Court of Justice Decision on Apple. Tax notes international 116 (6), S. 987 - 1007 (2024)

Bin Oslan, A.: Economic origins of border fortifications. Journal of Peace Research, S. forthcoming (2024)

Ewerhart, C.; Serena, M.: On the (Im-)Possibility of Representing Probability Distributions as a Difference of I.I.D. Noise Terms. Mathematics of Operations Research 50 (1), S. 390 - 409 (2024)

Banerjee, A.: The effect of heterogeneity and risk on co-operation: Experimental evidence. Journal of Behavioral and Experimental Economics 109, 102165 (2024)

Barbieri, S.; Serena, M.: Centralized assignment of prizes and contestants. Social choice and welfare 62 (1), S. 117 - 152 (2024)

Bender, P.: Comparative Norm Design: The U.S. Rules Model and the German Standards Model in Criminal Justice and Beyond. UCLA Journal of International Law & Foreign Affairs 27 (2), S. 1 - 58 (2024)

Bin Oslan, A.: Persistent and self-perpetuating political differences between neighbouring communities. Rationality and Society 36 (4), S. 502 - 527 (2024)

Correcher Mato, C. J.: Economía social, mecenazgo y financiación colectiva: algunas reflexiones sobre los principales cambios y tendencias de reforma en el ámbito tributario. Revista Jurídica de Economía Social y Cooperativa (45), S. 181 - 216 (2024)

Correcher Mato, C. J.; Ramos Obando, R.: La imposición sobre la renta en las entidades educativas privadas sin fines de lucro en España y Honduras: una mirada comparada. Revista del Ministerio de Trabajo y Economía Social (160), S. 119 - 146 (2024)

Coupette, C.; Hartung, D.; Katz, D. M.: Legal Hypergraphs. Philosophical Transactions of the Royal Society A: Mathematical, Physical and Engineering Sciences 382 (2270), S. 1 - 19 (2024)

Daniel Neto, C. A.: Análise da jurisprudência do CARF sobre a dedução de despesas ligadas a ilícitos e de uma das causas de suas controvérsias. Revista de Direito Tributário da APET (50), S. 83 - 114 (2024)

Daniel Neto, C. A.: Evolução dos Critérios Gerais de Dedutibilidade Fiscal de Despesas no Brasil e a Concretização do Princípio da Renda Líquida Objetiva. Revista Direito Tributário Atual (57), S. 643 - 678 (2024)