Regina Ortmann

University of Paderborn

Warburger Str. 100

Paderborn, D-33098

Germany

Vienna University of Economics and Business

Welthandelsplatz 1

Vienna, Wien 1020

Austria

SCHOLARLY PAPERS

3

DOWNLOADS

478

SSRN CITATIONS

1

CROSSREF CITATIONS

0

Scholarly Papers (3)

1.

Formula Apportionment or Separate Accounting? Tax-Induced Distortions of Multinationals' Locational Investment Decisions

WU International Taxation Research Paper Series No. 2015-28
Number of pages: 36 Posted: 26 Feb 2016
Regina Ortmann and Erich Pummerer
University of Paderborn and University of Innsbruck - Department of Accounting, Auditing and Taxation
Downloads 183 (172,914)

Abstract:

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2.

Can the CCCTB Alleviate Tax Discrimination Against Loss-Making European Multinational Groups?

WU International Taxation Research Paper Series No. 2014 - 08
Number of pages: 34 Posted: 31 May 2014 Last Revised: 11 Mar 2015
Regina Ortmann and Caren Sureth-Sloane
University of Paderborn and Paderborn University
Downloads 181 (174,634)
Citation 1

Abstract:

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Loss-Offset, CCCTB, Separate Accounting, Investment Decisions

3.

Uncertainty in Weighting Formulary Apportionment Factors and its Impact on After-Tax Income of Multinational Groups

WU International Taxation Research Paper Series No. 2015 - 10, Die Betriebswirtschaft 03/2015, 161-177
Number of pages: 32 Posted: 25 Feb 2015 Last Revised: 20 Jul 2015
Regina Ortmann
University of Paderborn
Downloads 114 (253,596)

Abstract:

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CCCTB, factor weights, formulary apportionment, tax uncertainty