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Karin E.M. Kopp

Max Planck Institute for Tax Law and Public Finance

Marstallplatz 1

Munich, 80539

Germany

Universität Hamburg - Interdisziplinäres Zentrum für Internationales Finanz und Steuerwesen (IIFS)

Stand-In Professor

International Tax Institute

Sedanstraße 19

Hamburg, 20146

Germany

Government of the Federal Republic of Germany - Bavarian Fiscal Authority, Tax Office Munich

Munich

Germany

Deutscher Juristinnenbund e.V.

undesgeschäftsstelle

Anklamer Str. 38

Berlin, 10115

Germany

  • Max Planck Institute for Tax Law and Public Finance

  • Universität Hamburg - Interdisziplinäres Zentrum für Internationales Finanz und Steuerwesen (IIFS)

  • Government of the Federal Republic of Germany - Bavarian Fiscal Authority, Tax Office Munich

  • Deutscher Juristinnenbund e.V.

SCHOLARLY PAPERS

6

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1,216

CITATIONS

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Scholarly Papers (6)

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1.

Business Restructuring - Comments on Germany and Proposal for the OECD

Tax Notes International, Vol. 51, No. 3, 2008, Max Planck Institute for Intellectual Property, Competition & Tax Law Research Paper No. 09-05
Number of pages: 14 Posted: 27 Mar 2009 Last Revised: 11 Jan 2011
Karin E.M. Kopp
Max Planck Institute for Tax Law and Public Finance
Downloads 329 (70,779)

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business restructuring, shift of functions, price adjustment, Art. 9, Arm's-length, hidden reserves, permanent establishment, IRC 482, commensurate with income, transfer pricing, profit split, Germany, OECD, transparency, double taxation

2.

Debt and Equity in Domestic and International Tax Law — A Comparative Policy Analysis

Reprinted from British Tax Review (BTR), 2014, Nr. 2, p. 146 - 217. © Thomson Reuters (Professional) UK Limited and Contributors and Schön, Wolfgang /et.al., Working Paper of the Max Planck Institute for Tax Law and Public Finance 2014-09,
Number of pages: 75 Posted: 08 Jul 2014 Last Revised: 14 Jul 2014
Wolfgang Schoen, Andreas Bakrozis, Johannes Becker, Tobias A. Beuchert, Martin Boer, Nadja Dwenger, Andreas Gerten, Maximilian Haag, Sabine Heidenbauer, Carsten Hohmann, Alexander Jehlin, Karin E.M. Kopp, Daniel Kornack, Nadia Lagdali, Christian Marquart, Lukas Mueller, Marta Castelon, Christine Osterloh-Konrad, Natalia Paxinou, Carlo Pohlhausen, Philipp Redeker, Erik Röder and Astrid Roesener
Max Planck Institute for Tax Law and Public Finance, Department of Business and Tax Law, Max Planck Institute for Tax Law and Public Finance, University of Cologne, Max Planck Institute for Tax Law and Public Finance, University of Groningen - Faculty of Law, Max Planck Institute for Tax Law and Public Finance, Max Planck Institute for Tax Law and Public Finance, Max Planck Institute for Tax Law and Public Finance, Vienna University, Institute for Austrian and International Taxlaw, Max Planck Institute for Tax Law and Public Finance, Independent, Max Planck Institute for Tax Law and Public Finance, Max Planck Institute for Tax Law and Public Finance, Max Planck Institute for Tax Law and Public Finance, Freshfields Bruckhaus Deringer LLP, University of St. Gallen, Max Planck Institute for Tax Law and Public Finance, Max Planck Institute for Tax Law and Public Finance, Independent, HgCapital, Max Planck Institute for Tax Law and Public Finance, Max Planck Institute for Tax Law and Public Finance and Max Planck Institute for Tax Law and Public Finance
Downloads 268 (31,462)

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corporate law, business taxation, international tax law, debt equity distinction, comparative law, tax policy, comparative policy analysis

3.

Business Restructuring and German Loss-Limitation-Rules (Unternehmensnachfolge und Verluste)

MPI Studies on Intellectual Property, Competition and Tax Law, Vol. 12, 2009
Number of pages: 31 Posted: 22 Aug 2009 Last Revised: 11 Jan 2011
Karin E.M. Kopp
Max Planck Institute for Tax Law and Public Finance
Downloads 51 (334,704)

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tax law, crisis, subsidiarity, business restructuring, Germany, Europe, CCCTB, CCTB, loss, § 8c KStG, loss-trafficking rule, property right, Art. 14 GG, German Constitution, net principle

4.

Tax Issues for German Real Estate Holding Companies Under the Germany-U.S. Treaty

Tax Notes International, Vol. 43, No. 6, p. 511, 2006
Number of pages: 5 Posted: 02 Feb 2010
Karin E.M. Kopp and Harald Plewka
Max Planck Institute for Tax Law and Public Finance and HPL Plewka & Coll. LLP
Downloads 43 (352,656)

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Tax, income, immovable property, tax treaty, Art. 6, Art. 7, Art. 13, 50% test, situs, resisdence, Germany, United States

5.

Finance Ministry Issues Draft Reg on Attribution of PE Profits

Tax Notes International, Vol. 71, No. 9, August 2013
Number of pages: 3 Posted: 06 Oct 2013
Karin E.M. Kopp
Max Planck Institute for Tax Law and Public Finance
Downloads 35 (358,958)

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base erosion, profit shifting, AOA, OECD, PE, permanent establishment

6.

Interest Limitation Rules and Islamic Finance (Zinsschranke und islamisches Finanzrecht)

IStR, Forthcoming
Posted: 21 Nov 2009 Last Revised: 19 Dec 2010
Carlo Pohlhausen and Karin E.M. Kopp
HgCapital and Max Planck Institute for Tax Law and Public Finance

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Islamic finance, interest, riba, corporate tax law, interest cap, thin capitalization rules

Other Papers (1)

Total Downloads: 0    Citations: 0
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1.

Tax incentives for German Trainee Lawyers Spending Time Abroad

Posted: 06 Feb 2010 Last Revised: 23 Feb 2010
Karin E.M. Kopp
Max Planck Institute for Tax Law and Public Finance

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DTT, DBA, Germany-U.S. Treaty, Tax Law, Tax Deduction, Income Tax, Trainee Layers, Legal Education, Trainee Lawyer