Erik Röder

Max Planck Institute for Tax Law and Public Finance

Marstallplatz 1

Munich, 80539

Germany

  • Max Planck Institute for Tax Law and Public Finance

SCHOLARLY PAPERS

5

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Top 19,955

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5,395

TOTAL CITATIONS

4

Scholarly Papers (5)

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1.

Debt and Equity: What's the Difference? A Comparative View

Max Planck Institute for Intellectual Property, Competition & Tax Law Research Paper No. 09-09
Number of pages: 99 Posted: 17 Sep 2009
Wolfgang Schoen, Tobias A. Beuchert, Astrid Roesener, Astrid Roesener, Andreas Gerten, Maximilian Haag, Sabine Heidenbauer, Sabine Heidenbauer, Carsten Hohmann, Daniel Kornack, Nadia Lagdali, Lukas Mueller, Christine Osterloh-Konrad, Carlo Pohlhausen, Carlo Pohlhausen, Philipp Redeker and Erik Röder
Max Planck Institute for Tax Law and Public Finance, Department of Business and Tax Law, Max Planck Institute for Tax Law and Public Finance, CMS Hasche SigleMax 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 TaxlawMax 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, Max Planck Institute for Tax Law and Public Finance, University of St. Gallen, University of Tübingen - Faculty of Law, Max Planck Institute for Tax Law and Public FinanceHgCapital, Max Planck Institute for Tax Law and Public Finance and Max Planck Institute for Tax Law and Public Finance
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Debt, equity, business tax, international tax, corporate law, corporate tax

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, Sabine Heidenbauer, Carsten Hohmann, Alexander Jehlin, Dr. Karin E.M. Kopp LL.M., Daniel Kornack, Nadia Lagdali, Christian Marquart, Lukas Mueller, Marta Castelon, Christine Osterloh-Konrad, Natalia Paxinou, Carlo Pohlhausen, Carlo Pohlhausen, Philipp Redeker, Erik Röder, Astrid Roesener 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 TaxlawMax Planck Institute for Tax Law and Public Finance, Max Planck Institute for Tax Law and Public Finance, Independent, Deutscher Juristinnenbund e.V., 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, University of Tübingen - Faculty of Law, Independent, Max Planck Institute for Tax Law and Public FinanceHgCapital, Max Planck Institute for Tax Law and Public Finance, Max Planck Institute for Tax Law and Public Finance and CMS Hasche SigleMax Planck Institute for Tax Law and Public Finance
Downloads 1,060 (45,332)

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

3.

Proposal for an Enhanced CCTB as Alternative to a CCCTB with Formulary Apportionment

World Tax Journal, Volume 4, Issue 2, June 2012, pp. 125-150, Working Paper of the Max Planck Institute for Tax Law and Public Finance No. 2012-01
Number of pages: 28 Posted: 29 Feb 2012 Last Revised: 27 May 2013
Erik Röder
Max Planck Institute for Tax Law and Public Finance
Downloads 718 (77,037)
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4.

Combining Limited Liability and Transparent Taxation: Lessons from the Convergent Evolution of GmbH & Co. KG, S Corporation, LLC and Co.

Working Paper of the Max Planck Institute for Tax Law and Public Finance No. 2017-3
Number of pages: 85 Posted: 15 May 2017 Last Revised: 22 Oct 2019
Erik Röder
Max Planck Institute for Tax Law and Public Finance
Downloads 201 (321,951)

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Limited Liability, Transparent Taxation, Business Entities, Entity Forms, Entity Rationalization, GmbH & Co. KG, LLC, LLP, S Corporation, Trading Trust, SARL, société en commandite

5.

Co-Ordination of Corporate Exit Taxation in the Internal Market and Beyond

First published in British Tax Review (BTR), 2014, Nr. 5, p. 574 - 604. © Thomson Reuters (Professional) UK Limited and Erik Röder, Working Paper of the Max Planck Institute for Tax Law and Public Finance No. 2014 - 22
Number of pages: 34 Posted: 16 Dec 2014 Last Revised: 17 Dec 2014
Erik Röder
Max Planck Institute for Tax Law and Public Finance
Downloads 171 (372,769)

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