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74 (4), pp. 347 - 356 (2014)
Is it Debt or is it Equity? The Problem with Using Hybrid Financial Instruments. Tax notes international 422.
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74 (13), pp. 1217 - 1224 (2014)
Lessons Learned From the Swiss Julius Baer Case. Tax notes international 423.
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50, pp. 29 - 39 (2014)
Marriage, adaptation and happiness: Are there long-lasting gains to marriage? Journal of behavioral and experimental economics 424.
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78 (1), pp. 109 - 154 (2014)
Die Kommanditgesellschaft im Rechtsvergleich: Hintergründe der unterschiedlichen Karriere einer Rechtsform. Rabels Zeitschrift für ausländisches und internationales Privatrecht 425.
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59 (5), pp. 574 - 604 (2014)
Co-Ordination of Corporate Exit Taxation in the Internal Market and Beyond. British Tax Review 426.
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96 (4), pp. 145 - 146 (2014)
Prof. Dr. Franz Dötsch tritt in den Ruhestand. Finanz-Rundschau 427.
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Ein Steuerrecht für die Wissensgesellschaft. Finanz-Rundschau (3), pp. 93 - 97 (2014)
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International Taxation of Risk. Bulletin for international taxation (IBFD-Bulletin) 429.
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Interview: Wollen wir in systematischer Schönheit sterben? Tax & Law Magazine (1), pp. 50 - 53 (2014)
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Interview: Leichter auf die Anklagebank? Tax & Law Magazine (2), pp. 50 - 53 (2014)
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59 (2), pp. 146 - 217 (2014)
Debt and Equity in Domestic and International Tax Law - A Comparative Policy Analysis. British Tax Review 432.
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40, pp. 161 - 174 (2014)
Can Strategic Uncertainty Help Deter Tax Evasion? - An Experiment on Auditing Rules. Journal of Economic Psychology 433.
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170 (1), pp. 168 - 188 (2014)
Justification and Legitimate Punishment. Journal of institutional and theoretical economics 434.
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68 (12), pp. 686 - 696 (2014)
Towards an Improved Design of the Chinese General Anti-Avoidance Rule: A Comparative Analysis. Bulletin for international taxation (IBFD-Bulletin) 435.
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Report of the latest German legislation on financial groups and institutes. ΕΠΙΘΕΩΡΗΣΗ ΤΟΥ ΕΜΠΟΡΙΚΟΥ ΔΙΚΑΙΟΥ (EEmpD) (3), pp. 785 - 786 (2013)
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70 (12), pp. 1195 - 1213 (2013)
Some Reflections on the OECD and the Sources of International Tax Principles. Tax notes international 437.
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Behandlung von Anteilen an transparenten Unternehmen im Rahmen der GKKB. Internationale Steuer-Rundschau (9), pp. 304 - 310 (2013)
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The Notion of Inside Information in the Market Abuse Directive: Geltl ('Case C-19/11, Markus Geltl v. Daimler AG, Judgment of the Court (Second Chamber) of 28 June 2012'). Common Market Law Review 440.
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Tagungsbericht zur 13. IStR-Jahrestagung 2013. Internationales Steuerrecht (21), pp. III - IV (2013)