Journal Article (42)
41.
Journal Article
Legislative Choice on Tax for Development of Financial Market with the Focus on Function of Tax to Regulate. Taxation and Economy (2), pp. 69 - 79 (2012)
42.
Journal Article
Nuevo CDI entre España y Alemania. La eliminación de la cláusula de "Residencia ficticia" del artículo 4.4 en materia de sociedades de personas: ¿Supresión de una cláusula conflictiva? Civitas. Revista española de derecho financiero (156), pp. 131 - 154 (2012)
Conference Paper (1)
43.
Conference Paper
Aktuelle Fragen zum Europäischen Steuer- und Gesellschaftsrecht (1. Generalthema). In: Jahrbuch der Fachanwälte für Steuerrecht 2012/2013, pp. 33 - 107 (Ed. Drüen, K.-D.). 63. Steuerrechtliche Jahresarbeitstagung, Wiesbaden, May 14, 2012 - May 16, 2012. Verlag Neue Wirtschafts-Briefe, Herne (2012)
Working Paper (13)
44.
Working Paper
Preference for Randomization: Empirical and Experimental Evidence. Working Paper of the Max Planck Institute for Tax Law and Public Finance No. 2012-14 (2012), 32 pp.
45.
Working Paper
Taxing Multinationals in Europe. Working Paper of the Max Planck Institute for Tax Law and Public Finance No. 2012-11 (2012), 28 pp.
46.
Working Paper
Technology Transfers for Climate Change. Working Paper of the Max Planck Institute for Tax Law and Public Finance 2012–09 (2012), 37 pp.
47.
Working Paper
The Role of Economic Policy in Climate Change Adaptation. Working Paper of the Max Planck Institute for Tax Law and Public Finance No. 2012-08 (2012), 30 pp.
48.
Working Paper
Eliminating Regulatory Reliance on Credit Ratings: Restoring the Strength of Reputational Concerns. Working Paper of the Max Planck Institute for Tax Law and Public Finance No. 2012-07 (2012), 57 pp.
49.
Working Paper
The Theory of International Tax Competition and Coordination. Working Paper of the Max Planck Institute for Tax Law and Public Finance No. 2012-06 (2012), 82 pp.
50.
Working Paper
International Governance through Soft Law: The Case of the OECD Transfer Pricing Guidelines. Working Paper of the Max Planck Institute for Tax Law and Public Finance No. 2012-05 (2012), 30 pp.
51.
Working Paper
A few comments on the CCCTB-directive. (2012), 9 pp.
52.
Working Paper
Bargaining Over Tax Information Exchange. Working Paper of the Max Planck Institute for Tax Law and Public Finance No. 2012-02 (2012), 35 pp.
53.
Working Paper
Implementing Quotas in University Admissions: An Experimental Analysis. SFB 649 discussion paper 2012-005 (2012), 45 pp.
54.
Working Paper
The introduction of a fair and efficient regime for fiscal unity that can prevent bankruptcy of insolvent and loss-suffering companies. e-journal / University of Groningen (2012)
55.
Working Paper
Customs Compliance and the Power of Imagination. CESifo Working Paper No. 3702 (2012), 29 pp.
56.
Working Paper
International Governance through Soft Law: The Case of the OECD Transfer Pricing Guidelines. TransState Working Paper No. 163 (2012), 30 pp.
Newspaper Article (2)
57.
Newspaper Article
Die Illusionen der Klimapolitik. Frankfurter Allgemeine Zeitung (294), p. 12 (2012)
58.
Newspaper Article
Karlsruher Richter können den Spielraum erweitern. Die Welt: unabhängige Tageszeitung für Deutschland, p. 13 (2012)
Case Note (1)
59.
Case Note
Praxis- und Grundsatzprobleme der BGH-Rechtsprechung zur Kapitalmarktinformationshaftung - Zugleich Besprechung des IKB-Urteils des BGH v. 13.12.2011, XI ZR 51/10. Der Betrieb (12), pp. 673 - 678 (2012)
Contribution to a Collected edition (8)
60.
Contribution to a Collected edition
Law and Development: Vom Einfluss des Zivilrechts auf die wirtschaftliche Entwicklung. In: Realitäten des Zivilrechts, Grenzen des Zivilrechts: Augsburger Tagung, 7. - 10. September 2011, pp. 97 - 118 (Eds. Kreutz , P.; Renftle, N.; Faber, E.; Arndt, D.; Huber, N. et al.). Boorberg, Stuttgart [u.a.] (2012)