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


  • Blockchain technologies, smart contracts and initial coin offers 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
  • The concept of beneficial ownership in private law
  • Self-Assessment procedures in corporate tax - Possible implementations conformable to 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)