Andreas Oestreicher

University of Goettingen (Göttingen)

Platz der Gottinger Sieben 3

Gottingen, D-37073

Germany

  • University of Goettingen (Göttingen)

SCHOLARLY PAPERS

7

DOWNLOADS

1,912

SSRN CITATIONS

1

CROSSREF CITATIONS

3

Scholarly Papers (7)

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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
University of Mannheim - Accounting and Taxation and University of Goettingen (Göttingen)
Downloads 883 (53,434)
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 (Göttingen) and Catholic University of Eichstaett-Ingolstadt
Downloads 398 (144,987)

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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, University of Mannheim - Accounting and Taxation and University of Goettingen (Göttingen)
Downloads 237 (249,733)
Citation 5

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

4.

The CCCTB Option – An Experimental Study

Downloads 198 (295,469)

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 (Göttingen), University of Goettingen (Göttingen) - Department of Finance, Accounting, and Taxes and University of Goettingen (Göttingen)
Downloads 142 (393,851)

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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 (Göttingen), University of Goettingen (Göttingen) - Department of Finance, Accounting, and Taxes and University of Goettingen (Göttingen)
Downloads 56 (719,643)

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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 (Göttingen) and Catholic University of Eichstaett-Ingolstadt
Downloads 131 (418,821)

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

6.

Die fiskalische Wirkung von Steuersatzsenkungen, Abschreibungsvergünstigungen und Investitionsprämien in Krisenzeiten – Eine quantitative Analyse in Bezug auf deutsche Kapitalgesellschaften (The Fiscal Impact of Tax Rate Reductions, Depreciation Allowances and Investment Bonuses in Times of Crisis – A Quantitative Analysis in Reference to German Corporations)

ZEW - Centre for European Economic Research Discussion Paper No. 24-008
Number of pages: 46 Posted: 22 Feb 2024 Last Revised: 24 Feb 2024
Matti Boie-Wegener, Reinald Koch, Andreas Oestreicher and Lena Schoen
University of Goettingen (Göttingen), Catholic University of Eichstaett-Ingolstadt, University of Goettingen (Göttingen) and Research School of International Taxation (RSIT)
Downloads 42 (795,054)

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Steuerliche Investitionsanreize, Investitionsprämie, Steuersatzsenkung, Abschreibung

7.

Possibilities for improving transfer pricing procedures

Number of pages: 87 Posted: 18 Jun 2024
Annalena Form and Andreas Oestreicher
University of Goettingen (Göttingen) and University of Goettingen (Göttingen)
Downloads 23 (958,021)
Citation 1

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tax transfer pricing, tax compliance, uncertainty, tax procedures