Ongoing third party funded projects
Third-party-funded projects already completed
- Research project: Transfer pricing procedures
- Consequences of digitalization on the determination and auditing of tax transfer prices – The future of the transactional profit split method
- Possibilities for improving the procedural framework for the adjustment and reconciliation of transfer prices against the background of current developments in the area of tax transfer pricing
- Consequences of digitalization on the determination and auditing of tax transfer prices – The future of the transactional profit split method
- Consequences of authoritative depreciation rules on investment activities with special reference to the leasing sector
- Alternatives for improvement of the procedural framework concerning adjustment and alignment of transfer prices
- Impact of company taxation on business decisions
- Common Corporate Tax Base (CCTB) or Common Business Tax Base (CBTB): evaluation of economic impacts
- Taxation of income from domestic and cross-border collective investment: a qualitative and quantitative comparison
- Tax revenue consequences of abolishing the profit and loss transfer agreement as a prerequisite for German group taxation
- Group taxation in Europe (part 2)
- Study on the impact of corporate income taxation system reforms at EU level on the size of EU corporate tax bases using the model 'European Tax Analyser'
- Proposals for improvement of group taxation in Germany and in the European Union
- Group taxation in Europe (part 1)
- The determination of taxable income in the EU Member States - Comparative analysis of the relevant regulations also taking IAS/IFRS into account
- Possibilities for achieving transparency and objectivity in international transfer pricing
- Analysis of financial and tax depreciation provisions. Requirements on depreciation provisions in a modern economy. An international comparison
- Computer-based planning and analysis of (consolidated) financial statements for determination of decision useful information
- German financial and tax accounting as compared with international accounting principles and the financial and tax accounting provisions applied in leading industrialised nations
- Consolidated balance sheet analysis as a basis for planning and decision-making calculations
- Risk-oriented auditing of financial statements in applying neuronal network procedures
- Assessing the financial situation and development of corporations via business ratios
- Financial statement analysis via business ratios - Development of a computer-based analysis tool for purposes of assessing the financial situation of corporations