Regina Ortmann

Paderborn University

Warburger Str. 100

Paderborn, 33098

Germany

TRR 266 Accounting for Transparency

Warburger Stra├če 100

Paderborn, 33098

Germany

SCHOLARLY PAPERS

5

DOWNLOADS
Rank 43,446

SSRN RANKINGS

Top 43,446

in Total Papers Downloads

1,528

SSRN CITATIONS

8

CROSSREF CITATIONS

2

Scholarly Papers (5)

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
Paderborn UniversityTRR 266 Accounting for Transparency, Paderborn University and Paderborn University - Faculty of Business Administration and Economics - Department of Taxation, Accounting & Finance
Downloads 922 (35,690)
Citation 10

Abstract:

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

2.

Distortional Effects of Separate Accounting and Formula Apportionment on Factor Allocation

WU International Taxation Research Paper Series No. 2015-28
Number of pages: 38 Posted: 26 Feb 2016 Last Revised: 03 Feb 2022
Regina Ortmann and Erich Pummerer
Paderborn UniversityTRR 266 Accounting for Transparency and University of Innsbruck - Department of Accounting, Auditing and Taxation
Downloads 223 (189,389)

Abstract:

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H21, H25, H26

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
Paderborn UniversityTRR 266 Accounting for Transparency and Paderborn University
Downloads 193 (216,350)
Citation 1

Abstract:

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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
Paderborn UniversityTRR 266 Accounting for Transparency
Downloads 126 (306,244)
Citation 1

Abstract:

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CCCTB, factor weights, formulary apportionment, tax uncertainty

5.

Real effects of an international tax reform for MNEs

TRR 266 Accounting for Transparency Working Paper Series No. 64
Number of pages: 41 Posted: 28 Sep 2021
Regina Ortmann, Dirk Simons and Dennis Voeller
Paderborn UniversityTRR 266 Accounting for Transparency, University of Mannheim - Accounting and Taxation and University of Mannheim - Accounting and Taxation
Downloads 64 (464,206)

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BEPS, corporate taxation, minimum taxation, profit shifting, tax avoidance