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Lukas Ortner

Catholic University of Eichstaett-Ingolstadt

Auf der Schanz 49

Ingolstadt, D-85049

Germany

  • Catholic University of Eichstaett-Ingolstadt

SCHOLARLY PAPERS

2

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166

TOTAL CITATIONS

0

Scholarly Papers (2)

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1.

Tax Department Design, Tax Planning, and Tax Risk

WU International Taxation Research Paper Series No. 2026-02
Number of pages: 68 Posted: 17 Feb 2026
Harald Amberger, Henning Giese, Reinald Koch and Lukas Ortner
Vienna University of Economics and Business, Paderborn University, Catholic University of Eichstaett-Ingolstadt and Catholic University of Eichstaett-Ingolstadt
Downloads 124 (649,907)

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management structure, tax planning, tax risk

2.

Within-Country Profit-Shifting: From Treat to Threat?

Number of pages: 36 Posted: 30 Apr 2026
Reinald Koch, Dominika Langenmayr, Dominika Langenmayr and Lukas Ortner
Catholic University of Eichstaett-Ingolstadt, Catholic University of Eichstaett-IngolstadtCESifo (Center for Economic Studies and Ifo Institute) and Catholic University of Eichstaett-Ingolstadt
Downloads 42 (1,236,159)

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local tax planning, tax avoidance, profit shifting