COVID-19: combat liquidity shortages with immediate loss carryback
Immediate loss carryback is an important measure to provide affected companies with short-term liquidity.
Read moreImmediate loss carryback is an important measure to provide affected companies with short-term liquidity.
Read moreThe research team was able to identify two main groups: one was motivated by their ideology, the other by their strong connections with industry.
Read moreA formal model sheds light on why some firms are prone to use the benefits of tax avoidance while others are not.
Read moreHow does the contract of the fund manager influence the performance of a private equity fund?
Read moreHuber and Maiterth scrutinized Jansky’s study, and conclude that the difference between the regular tax rate and effective tax rate is, in fact, negligible.
Read moreAn infographic summarizes the main differences and similarities in tax complexity between Germany and Austria.
Read moreHow did investors react to the increase in tax transparency induced by the new CbCR legislation?
Read moreWhat happens when a firm delegates more pricing authority to its sales persons?
Read moreTRR 266‘s main locations are Paderborn University (Coordinating University), HU Berlin, and University of Mannheim. All three locations have been centers for accounting and tax research for many years. They are joined by researchers from LMU Munich, Frankfurt School of Finance and Management, Goethe University Frankfurt, University of Cologne and Leibniz University Hannover who share the same research agenda.