Saskia Kohlhase

Erasmus University Rotterdam

P.O. Box 1738

Room T08-21

3000 DR Rotterdam, 3000 DR

Netherlands

SCHOLARLY PAPERS

6

DOWNLOADS

508

SSRN CITATIONS

1

CROSSREF CITATIONS

0

Scholarly Papers (6)

1.

CSR Reporting under the Non-Financial Reporting Directive: Evidence from Non-publicly Listed Firms

Number of pages: 47 Posted: 28 Mar 2022
Maryna Gulenko, Saskia Kohlhase and Urska Kosi
University of Paderborn, Erasmus University Rotterdam and Paderborn University
Downloads 277 (184,315)

Abstract:

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Corporate social responsibility, Mandatory reporting, Non-publicly listed banks, Double materiality, Stakeholder groups, Political influence

2.

Accumulation of Tax-Loss Carryforwards: The Role of Book-Tax Non-Conformity

WU International Taxation Research Paper Series No. 2016-03
Number of pages: 41 Posted: 14 Jun 2016 Last Revised: 26 Jan 2017
Saskia Kohlhase
Erasmus University Rotterdam
Downloads 195 (257,916)

Abstract:

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Loss firms, Book-tax differences, Corporate taxation, Public finance

3.

Tax Rule Changes and the Timing of Asset Write-Offs in Loss Firms

Journal of Business Finance & Accounting, Vol. 48, No. (5-6), pp. 815-840, 2021. doi: 10.1111/jbfa.12502
Number of pages: 45 Posted: 02 Dec 2020 Last Revised: 11 Jun 2021
Saskia Kohlhase and Jochen Pierk
Erasmus University Rotterdam and Erasmus University Rotterdam (EUR) - Erasmus School of Economics (ESE)
Downloads 36 (725,964)
Citation 1

Abstract:

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Accounting choice; Loss firms; Tax-loss carryforwards; Write-offs; Big bath

4.

International Taxation and the Organizational Form of Foreign Direct Investment

Journal of International Business Studies, Forthcoming, WU International Taxation Research Paper Series No. 2017-02
Posted: 07 Feb 2023
Harald Amberger and Saskia Kohlhase
Vienna University of Economics and Business and Erasmus University Rotterdam

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International Taxation, Multinational Corporations (MNCs) and Enterprises (MNEs), Real Effects, Multiple Regression Analysis, Organizational Form Choice, Withholding taxes

5.

Tax and Tariff Planning Through Transfer Prices: The Role of The Head Office and Business Unit

Journal of Accounting & Economics (JAE), Forthcoming
Posted: 11 Nov 2022
Saskia Kohlhase and J. Wielhouwer
Erasmus University Rotterdam and Vrije Universiteit Amsterdam

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Tax optimization, tariff optimization, multinational corporations, transfer price, incoterms

6.

The Effect of a Worldwide Tax System on Tax Management of Foreign Subsidiaries

Journal of International Business Studies, Vol. 51(8), pp. 1312-1330, 2020. doi: 10.1057/s41267-019-00287-9
Posted: 29 Jul 2016 Last Revised: 18 Oct 2021
Saskia Kohlhase and Jochen Pierk
Erasmus University Rotterdam and Erasmus University Rotterdam (EUR) - Erasmus School of Economics (ESE)

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cross-border investments; foreign subsidiaries; dividend repatriation; tax avoidance; territorial tax system; worldwide tax system