- German, European and international company taxation law with its relation to business and corporate law
- public, taxation and IFRS balance sheet law
- Digitization of Law / Computational Methods in Law
Current research projects
Blockchain technologies, smart contracts and initial coin offerings in civil law, capital market law and tax law
Establishment of a permanent establishment through temporary cross-border staff assignments
Accounting and tax treatment of company pension schemes
DFG project:Decision Harmony and Qualification Concatenation in the Interpretation and Application of Double Taxation Treaties
- Pleil/Schwibinger, Entscheidungsharmonie und Qualifikationsverkettung als Methoden der Abkommensauslegung - eine Reflexion anlässlich der von der EU/OECD geführten Diskussion zur Einführung eines Korrespondenzprinzips im internationalen Steuerrecht, StuW 2016, Heft 1, 15-31.
- Pleil/Schwibinger, Confronting Conflicts of Qualification in Tax Treaty Law - The Principle of Common Interpretation and the New Approach revisited, WTJ 2018, issue 3, 427-470.
- Pleil, The Representative Permanent Establishment in International Tax Law, StuW 2018, issue 3, 272-287
- The concept of beneficial ownership in private law
- Self-assessment procedure in corporate tax law - possibilities of implementation in current law.
- Framework and preconditions in public international law and European Union law for the introduction of a financial transaction tax with extraterritorial effects
- Profit allocation to long term building sites, construction and installation projects under the Functionally Separate Entity Approach
- The terms research and development as criteria for promoting innovations through tax subsidies
- Information exchange in the tax assessment procedure - balancing tax justice and the right of informational self-determination
- § 5 Abs. 1 EStG (authoritativeness principle and GAAP)
- Structures of capital income taxation
- GAAP in financial statements (HGB and IAS)
- New commentary on § 29 GmbHG
- Update on Art. 10 OECD-MA