Andreas Oestreicher

University of Goettingen (Gottingen)

Platz der Gottinger Sieben 3

Gottingen, D-37073

Germany

SCHOLARLY PAPERS

5

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SSRN CITATIONS

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CROSSREF CITATIONS

5

Scholarly Papers (5)

1.

Tax Harmonisation in Europe - The Determination of Corporate Taxable Income in the EU Member States

ZEW - Centre for European Economic Research Discussion Paper No. 07-035
Number of pages: 39 Posted: 29 Jun 2007 Last Revised: 26 Aug 2008
Christoph Spengel and Andreas Oestreicher
Centre for European Economic Research (ZEW) and University of Goettingen (Gottingen)
Downloads 793 (37,096)
Citation 1

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International Company Taxation, Effective Tax Burden, Tax Accounting, International Accounting Standards/ International Financial Reporting Standards, Common Consolidated tax base, European Union

2.

Corporate Average Tax Rates Under the CCCTB and Possible Methods for International Loss-Offset

Number of pages: 25 Posted: 10 Sep 2009
Andreas Oestreicher and Reinald Koch
University of Goettingen (Gottingen) and Catholic University of Eichstaett-Ingolstadt
Downloads 342 (105,625)
Citation 7

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international company taxation, average corporate tax rates, common consolidated corporate tax base, European Union

3.

Common Corporate Tax Base (CCTB) and Effective Tax Burdens in the EU Member States

ZEW - Centre for European Economic Research Discussion Paper No. 09-026
Number of pages: 25 Posted: 11 Jul 2009
Timo Reister, Christoph Spengel and Andreas Oestreicher
ZEW – Leibniz Centre for European Economic Research, Centre for European Economic Research (ZEW) and University of Goettingen (Gottingen)
Downloads 204 (178,430)
Citation 5

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European taxation, tax harmonization, tax accounting, effective tax burdens

The CCCTB Option – An Experimental Study

CIRANO - Scientific Publications 2014s-24
Number of pages: 65 Posted: 03 Jun 2014
Claudia Keser, Gerrit Kimpel and Andreas Oestreicher
University of Goettingen (Gottingen), University of Goettingen (Gottingen) - Department of Finance, Accounting, and Taxes and University of Goettingen (Gottingen)
Downloads 101 (314,521)

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International company taxation, separate accounting, formula apportionment, transfer pricing, experimental economics

The CCCTB Option – An Experimental Study

CEGE Discussion Paper No. 199
Number of pages: 64 Posted: 27 Mar 2014
Claudia Keser, Gerrit Kimpel and Andreas Oestreicher
University of Goettingen (Gottingen), University of Goettingen (Gottingen) - Department of Finance, Accounting, and Taxes and University of Goettingen (Gottingen)
Downloads 36 (531,126)

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International Company Taxation; Separate Accounting; Formula Apportionment; Transfer Pricing; Experimental Economics

5.

Taxation and Corporate Group Structure – Evidence from a Sample of European Multinationals

Schmalenbach Business Review, Vol. 64, October 2012, pp. 254-280
Number of pages: 27 Posted: 01 Dec 2012
Andreas Oestreicher and Reinald Koch
University of Goettingen (Gottingen) and Catholic University of Eichstaett-Ingolstadt
Downloads 94 (327,201)

Abstract:

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Corporate Group Structure, Corporate Income Tax, Firm-Level Data, Multinationals