Erik Röder

Max Planck Institute for Tax Law and Public Finance

Marstallplatz 1

Munich, 80539

Germany

SCHOLARLY PAPERS

5

DOWNLOADS
Rank 11,154

SSRN RANKINGS

Top 11,154

in Total Papers Downloads

3,479

CITATIONS

1

Scholarly Papers (5)

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
Max Planck Institute for Tax Law and Public Finance, Department of Business and Tax Law, Max Planck Institute for Tax Law and Public Finance, Max Planck Society for the Advancement of the Sciences - 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, Max Planck Institute for Tax Law and Public Finance, Max Planck Institute for Tax Law and Public Finance, University of St. Gallen, Max Planck Society for the Advancement of the Sciences - Max Planck Institute for Tax Law and Public Finance, HgCapital, Max Planck Institute for Tax Law and Public Finance and Max Planck Institute for Tax Law and Public Finance
Downloads 1,777 (4,692)
Citation 1

Abstract:

Debt, equity, business tax, international tax, corporate law, corporate tax

2.

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 297 (51,518)

Abstract:

3.

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
Max Planck Institute for Tax Law and Public Finance, Department of Business and Tax Law, Max Planck Society for the Advancement of the Sciences - 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 Society for the Advancement of the Sciences - 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 Society for the Advancement of the Sciences - Max Planck Institute for Tax Law and Public Finance
Downloads 268 (31,073)

Abstract:

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

4.

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 52 (222,862)

Abstract:

5.

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: 56 Posted: 15 May 2017 Last Revised: 02 Jun 2017
Erik Röder
Max Planck Institute for Tax Law and Public Finance
Downloads 0 (308,891)

Abstract:

Limited Liability, Transparent Taxation, Business entities, Entity forms, Entity rationalization, GmbH & Co. KG, LLC, LLP, S Corporation, Trading trust, SARL, société en commandite