Lukas Mueller

University of St. Gallen

Assistant Professor of Business Law with special emphasis on Company Law

Varnbüelstrasse 19

St. Gallen, 9000

Switzerland

http://www.alexandria.unisg.ch/persons/Lukas_Mueller3

University of Zurich - Rechtswissenschaftliches Institut (School of Law)

Ramistrasse 74

CH-8001 Zurich

Switzerland

http://www.lexwiki.ch/author/lukas-mueller/

SCHOLARLY PAPERS

23

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Top 3,343

in Total Papers Downloads

10,434

CITATIONS

1

Scholarly Papers (23)

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 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 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 2,300 (5,163)
Citation 1

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

2.

Internal Control System in SME – Legal and Business Considerations for Small and Medium-Sized Joint Corporations [Das Interne Kontrollsystem beim KMU – Rechtliche und betriebswirtschaftliche Aspekte bei kleinen und mittleren Aktiengesellschaften]

WIRTSCHAFTSRECHT IN BEWEGUNG, FESTGABE ZUM 65 GEBURTSTAG VON PETER FORSTMOSER, pp. 317-345, Patrik R. Peyer, Bertrand Schott & Gaudenz Zindel, eds., 2008
Number of pages: 20 Posted: 20 Mar 2011 Last Revised: 31 Mar 2011
Lukas Mueller
University of St. Gallen
Downloads 1,103 (17,111)

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Internal Control, Corporations Law, Committee of Sponsoring Organizations of the Treadway Commission (COSO), SME, small or medium sized enterprises

3.

Regulation of Say on Pay: Engineering Incentives for Executives and Directors – Experiences from the United States and Implications for Regulation in Switzerland

Schweizerische Zeitschrift für Wirtschafts – Und Finanzmarktrecht, Vol. 83, pp. 167-183, 2011
Number of pages: 17 Posted: 09 Jul 2011
Lukas Mueller
University of St. Gallen
Downloads 872 (24,222)

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executive compensation, performance based compensation, golden parachute, say on pay, say on golden parachutes, taxation of executive compensation, salary cap, § 162 I.R.C., Swiss Code of Obligations, Corporations, Dodd-Frank

4.

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 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 720 (31,663)

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

5.

Contribution in Kind with Intangible Assets and Goodwill - Interpreting Corporation Law with International Financial Reporting Standard Principles (Die Sacheinlagefähigkeit von immateriellem Anlagevermögen und Goodwill Im Lichte der internationalen Rechnungslegung)

Schweizerische Zeitschrift für Gesellschafts- und Kapitalmarktrecht sowie Umstrukturierungen, Vol. 3, pp. 50-60, 2008
Number of pages: 11 Posted: 23 Mar 2011
Lukas Mueller
University of St. Gallen
Downloads 657 (35,889)

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Issuing Capital, Corporations Law, Stock Corporations, Accounting, Goodwill, Intangible Assets, Intellectual Property Rights, International Accotunging, IFRS

6.

Equity-Based Compensation de lege ferenda - Legal and Business Aspects (Eigenkapitalbasierte Vergütung de lege ferenda – Rechtliche und Betriebswirtschaftliche Aspekte)

Aktuelle Juristische Praxis, Vol. 17, pp. 527-534, 2008
Number of pages: 8 Posted: 23 Mar 2011
Lukas Mueller
University of St. Gallen
Downloads 489 (52,525)

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share-based payments, executive compensation, employee stock options plans, Swiss Code of Obligations, corporations law

7.

Provisions, Contingent Liabilities in the New Corporations and Accounting Code (Handelsrechtliche Rückstellungen und Eventualverbindlichkeiten: Analyse des Entwurfes zum Aktien- Und Rechnungslegungsrecht)

FREIHEIT OHNE GRENZEN - GRENZEN DER FREIHEIT, pp. 179-196, Guido Muehlemann, Annja Mannhart, eds., Zuerich/St.Gallen, 2008
Number of pages: 18 Posted: 23 Mar 2011
Lukas Mueller
University of St. Gallen
Downloads 485 (53,064)

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provisions, contingent liabilities, Swiss Code of Obligations, IAS 37, International Accounting Standards, International Financial Reporting Standards

8.

The Accounting Framework in the Draft of the Swiss Accounting Statutes (Das Rahmenkonzept des Rechnungslegungsrechtsentwurfes)

Schweizerische Zeitschrift für Wirtschafts - und Finanzmarktrecht, Vol. 80, pp. 400-412, 2008
Number of pages: 13 Posted: 23 Mar 2011
Lukas Mueller
University of St. Gallen
Downloads 415 (64,269)

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asstes, liabilities, equity, Swiss Code of Obligations, International Financial Reporting Standards, Swiss Corporations Law

9.

Introduction of the Asset Definition in the new Swiss Joint Stock Corporations Code (Zur Einführung des Aktivenbegriffes durch das neue Aktien- und Rechnungslegungsrecht in das Schweizer Gesetz)

Schweizerische Zeitschrift für Wirtschafts - und Finanzmarktrecht, Vol. 79, pp. 298-304, 2007
Number of pages: 7 Posted: 23 Mar 2011
Lukas Mueller
University of St. Gallen
Downloads 352 (78,053)

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Swiss Code of Obligations, Accounting Code, International Financial Reporting Standards, Assets

10.

Preliminary Injunctions Against Content on the Internet - Legal and Technical Analysis of the New Swiss Rules of Civil Procedure (Einstweiliger Rechtsschutz Gegen Internetinhalte Nach Schweizerischer Zivilprozessordnung - Rechtliche und Technische Aspekte)

BRENNPUNKT MEDIENRECHT, DAS MEDIALE ZEITALTER ALS JURISTISCHE HERAUSFORDERUNG, Julia Haenni, Daniela Kuehne, hrsg., pp. 151-177, Zurich/St.Gallen, 2009
Number of pages: 29 Posted: 22 Mar 2011
Lukas Mueller
University of St. Gallen
Downloads 341 (80,977)

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Swiss Code of Civil Procedure, Internat Law, Freedom of Speech

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chapter 11, chapter 13, corporate restructuring, Sanierung, Nachlassstundung, Nachlassverfahren, SchKG, aussergerichtliche Sanierung, Restschuldbefreiung

12.

The Revised Lugano Convention from the Swiss Perspective

The Columbia Journal of European Law Online, Vol. 18, pp. 9-16, 2011
Number of pages: 12 Posted: 31 Jan 2012
Lukas Mueller
University of St. Gallen
Downloads 307 (91,076)

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International Civil Procedure, Lugano Convention, Brussels I Regulation, Civil Procedure, Enforcement and Recognition of Foreign Judgments, European Law

13.
Downloads 301 (93,144)

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Corporate Governance, Organisationsmängel, Organisation, Gesellschaftsrecht, Konkursrecht, Zivilprozessrecht, defects in the organization, corporate law, legal entity, Art. 731b OR, Art. 154 HRegV, Handelsregister, Commercial Register, Commercial Registrar, Litigation, Prozessführung

14.

Der Beweis der Kausalität mittels 'Event Study' - Gutachten im Kontext des Kapitalmarktrechts (Proving Causation with an Event Study in Capital Markets Law)

Aktuelle Juristische Praxis, Vol. 24, pp. 251-268, 2015 , U. of St.Gallen Law & Economics Working Paper No. 2016-01
Number of pages: 19 Posted: 20 Dec 2015 Last Revised: 19 Feb 2016
Lukas Mueller
University of St. Gallen
Downloads 289 (97,322)

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event study, IPO, capital markets, Swiss law, corporate law, equity, debt, securities regulations, Ereignisstudie, Ereignis, Schweizer Recht, Obligationenrecht, Aktienrecht, Aktiengesellschaft, Haftung, Emissionsprospekt, Kausalität, causality, causation, correlation, misleading information

15.

Forschungs- und Entwicklungskosten nach neuem Rechnungslegungsrecht - Sind diese Kosten als Aufwände oder als Aktiven zu erfassen? (Accounting for Research and Development Costs Under the New Swiss Accounting Code - To Capitalize or to Expense?)

Aktuelle Juristische Praxis, Vol. 22, pp. 1639-1652, 2013
Number of pages: 14 Posted: 22 Nov 2014 Last Revised: 14 Jun 2015
Lukas Mueller and Markus Muehlemann
University of St. Gallen and University of St. Gallen
Downloads 272 (103,779)

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Forschungs- und Entwicklungskosten, F&E, Forschungskosten, Entwicklungskosten, Aufwand, Aktivum, Vermögenswert, Schweizer Obligationenrecht, Research and Development, Research and Development Costs, Research, Development, R&D, IFRS, Asset, Expense, Swiss Code of Obligations

16.
Downloads 231 (122,863)

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Sacheinlage, Sachübernahme, Wirtschaftsprüfer, Notar, Aktienkapital, Stammkapital, Kapitalerhöhung, Gründungsschwindel, Emissionsschwindel, Gründerhaftung, promoter's liability, contribution, disguised contribution, shares, subscribed capital, capital increase, auditor, audit, civil law notary

17.

Unzulässige Entgegennahme Von Publikumsgeldern, Gruppenweises Handeln Und Veröffentlichung Eines Werbeverbots ('Naming and Shaming') (Prohibited Management of Savings Deposits, Collective Action and Publishing an Advertising Ban ('Naming and Shaming')

Schweizerische Zeitschrift für Gesellschafts- und Kapitalmarktrecht sowie Umstrukturierungen, Vol. 6, pp. 423-428, 2011
Number of pages: 7 Posted: 25 Nov 2011
Lukas Mueller
University of St. Gallen
Downloads 231 (122,863)

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Naming and Shaming, Swiss Banking, Swiss Financial Market Authority, FINMA, Administrative Law, Securities Regulation

18.

Dürfen Anwälte für ihre Mandanten lügen? Und falls ja, lohnt es sich? (Are Lawyers Allowed to Lie for Their Clients? And If so, Should They?)

Aktuelle juristische Praxis, Vol. 25, pp. 551-552, 2016, U. of St.Gallen Law & Economics Working Paper 2016-06
Number of pages: 2 Posted: 17 May 2016
Lukas Mueller
University of St. Gallen
Downloads 175 (159,384)

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litigation, Anwaltsrecht, Prozessführung, professional responsibility, lying, lügen, reputation, attorney influence, law firm influence, empirical legal studies, judicial behavior, Klageschriften, Gericht, Rechtsschriften, merits, briefs

19.

Aufbau einer Rechtsschrift (How to Write a Brief)

Number of pages: 5 Posted: 27 Mar 2016
Lukas Mueller
University of St. Gallen
Downloads 141 (191,333)

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Rechtsschrift, legal brief, brief, Klageschrift, complaint, legal writing

20.

Sanierungsfusion und Rechnungslegung (Capital-Restructuring Merger and Accounting)

Lukas Mueller, Sanierungsfusion und Rechnungslegung, Zurich/St.Gallen 2008
Number of pages: 296 Posted: 19 Jul 2016
Lukas Mueller
University of St. Gallen
Downloads 121 (217,192)

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financial reporting, accounting, ifrs, swiss code of obligations, swiss merger act, Fusionsgesetz, Obligationenrecht, Gesellschaftsrecht, Buchführung, Rechnungslegung, Kapitalverlust, Überschuldung, insolvency, over-indebtedness, capital loss, corporate law, law

21.

Vorsorgliche Massnahmen [Temporary Restraining Orders]

Number of pages: 14 Posted: 13 Feb 2016
Lukas Mueller
University of St. Gallen
Downloads 107 (236,020)

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vorsorgliche massnahmen, einstweilige massnahmen, temporary restraining order, injunction, preliminary measures

22.

Unentgeltliche Rechtspflege (Court Grants of Legal Aid and Legal Aid)

lexwiki.chrecht verständlich erklärt (2015)
Number of pages: 8 Posted: 12 Jul 2016
Lukas Mueller
University of St. Gallen
Downloads 105 (239,085)

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swiss civil procedure, court grants of legal aid, legal aid, Zivilprozessordnung, unentgeltliche Rechtspflege, Prozesskostenhilfe

23.

Rückwirkung in der Erbschaftssteuerinitiative [Popular Initiative Regarding an Ex Post Facto Inheritance and Gift Tax]

Lukas Müller, Rückwirkung in der Erbschaftssteuerinitiative, Lexwiki.ch, 30. Mai 2015
Number of pages: 17 Posted: 14 Jul 2016
Lukas Mueller
University of St. Gallen
Downloads 96 (254,130)

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inheritance tax, gift tax, Erbschaftssteuer, Schenkungssteuer, Rückwirkung, ex post facto law, Rückwirkungsverbot, double taxation, Doppelbesteuerung, tax avoidance, Steuerumgehung, Steuerplanung, Tax Planning