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

4

DOWNLOADS
Rank 43,745

SSRN RANKINGS

Top 43,745

in Total Papers Downloads

1,259

SSRN CITATIONS

8

CROSSREF CITATIONS

1

Scholarly Papers (4)

1.

COVID-19 and Investor Behavior

Finance Research Letters, 101717, Doi.org/10.1016/j.frl.2020.101717, TAF Working Paper No. 54/April 2020 , TRR 266 Accounting for Transparency Working Paper Series No. 25
Number of pages: 19 Posted: 03 May 2020 Last Revised: 05 May 2021
University of Paderborn, Paderborn University and Paderborn University - Faculty of Business Administration and Economics - Department of Taxation, Accounting & Finance
Downloads 745 (41,085)
Citation 8

Abstract:

Loading...

Trading Behavior, Risk-Taking, Pandemic, COVID-19

2.

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 204 (180,960)

Abstract:

Loading...

3.

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 188 (194,881)
Citation 1

Abstract:

Loading...

Loss-Offset, CCCTB, Separate Accounting, Investment Decisions

4.

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 122 (277,421)
Citation 1

Abstract:

Loading...

CCCTB, factor weights, formulary apportionment, tax uncertainty