Institute of Accounting and Auditing

Research focuses

  • 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

  • Research projects on the impact of the investment tax reform regarding compatibility with EU law, prevention of tax-saving models and tax simplification

  • 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​​​​​​​