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University of Augsburg
Chair of Taxation
Prof. Dr. Robert Ullmann
Report of Academic Activities 2017/2018
Table of
Contents
Editorial ...................................................................................................................... 1
Team of the Chair ...................................................................................................... 2
Research .................................................................................................................. 10
Research Focus .................................................................................................... 11
Published Manuscripts .......................................................................................... 12
Active Working Papers and Work in Progress ...................................................... 14
Highlight: Special Price of the Bar of Certified Tax Advisors for Natalie Steiner ... 15
PhD Seminars ....................................................................................................... 16
Highlight: PhD Seminar on Experimental Accounting Research ........................... 17
Brown Bag Seminars ............................................................................................ 18
Teaching ................................................................................................................... 20
Our Teaching Concept .......................................................................................... 21
Main Bachelor Courses ......................................................................................... 22
Additional Bachelor Courses ................................................................................. 22
Main Master Courses ............................................................................................ 23
Additional Master Courses .................................................................................... 23
Bachelor and Master Theses ................................................................................ 24
Lecture Series “Tax@UniAugsburg” ..................................................................... 28
Highlight: Judith Geyer Teaches at the Cusanuswerk ......................................... 29
Student Benefits ...................................................................................................... 32
Awards and Scholarships...................................................................................... 33
Events ................................................................................................................... 34
Our Partners ............................................................................................................. 36
Editorial
1
Editorial
Dear colleagues and friends,
Thank you for your interest in the aca-
demic activities of our Chair of Taxation
at the University of Augsburg. This re-
port provides a summary of major
events that have occurred during the
academic year 2017/2018 as well as
some general information about our re-
search and teaching.
We are glad to report that the Chair of
Taxation has quickly established itself
and continues to grow. Furthermore,
the chair’s PhD candidates have taken
many opportunities this year to present
our research activities on a national and
international level by joining seminars
and conferences. This also provided
valuable feedback for further work.
In addition, we have now established
the “Augsburg University Tax Reading
Group”. This group discusses tax re-
lated research on a regular basis. We
then provide feedback to the authors of
the papers that were discussed. Doing
so hopefully is beneficial to the authors
but also helps our PhD candidates to
gain experience in evaluating and ap-
propriately discussing research.
We are also delighted that the work of
our PhD candidates is well received in-
side and outside of academia. As one
example, the Munich Bar of Certified
Tax Advisors honored Natalie Steiner
for her master thesis, which also lead to
multiple publications after her beginning
of the PhD studies at the University of
Augsburg.
Finally, we are honored to report that
the Chair for Taxation received the Best
Teacher Award for this academic year.
The Award is given by the student coun-
cil of the Faculty of Business and Eco-
nomics based on student polls. We see
this award as an incentive to continue
on our path to motivate and train stu-
dents in the area of taxation.
We hope that our report on academic
activities 2017/2018 finds you well! We
look forward to any thoughts and sug-
gestions that you might have.
Yours sincerely,
Augsburg, October 2018
Prof. Dr. Robert Ullmann, StB/CFA
Team of the Chair
2
Team of the
Chair “Coming together is a beginning. Keep-
ing together is progress. Working to-
gether is success.”
- Henry Ford
Team of the Chair
3
Prof. Dr. Robert Ullmann, StB/CFA
Since
10/2015
Full Professor and Chair of Taxation
at the University of Augsburg, Ger-
many
04/2012-
09/2015
Assistant Professor in Accounting
and Taxation at the University of
Münster, Germany
12/2014-
03/2015
Visiting Scholar at the Saïd Business
School (Oxford, United Kingdom)
12/2013-
03/2014
Visiting Scholar at the Norwegian
School of Economics (Bergen, Nor-
way); Affiliated Member with the Nor-
wegian Center for Taxation since
03/2014
2008-2012 Postdoctoral Research Fellow at the
Münster Institute of Accounting and
Taxation (external affiliation while in
non-academic employment)
2010-2012 Occupation at a Partnership of Certi-
fied Tax Advisors, Auditors and Law-
yers (Bonn, Germany)
2006-2009 Occupation at a "Big4" Accounting
and Tax Law Firm (Düsseldorf, Ger-
many)
2008 Graduation as "Dr. rer. pol." at the
Münster Institute of Accounting and
Taxation
2001-2006 Undergraduate and Graduate Stud-
ies in Economics/Business Admin-
istration (Majors: Taxation, Finance;
Minor: Econometrics) at the West-
fälische Wilhelms-University Mün-
ster and at the Harvard University,
USA
2000 High School Graduation
Team of the Chair
4
Matthias Eckerle, M.Sc.
Since 04/2017 Research Associate and PhD
Candidate at the Chair of Taxa-
tion
2016-2017 Associate, Tax, Global Transfer
Pricing Services at KPMG AG
Wirtschaftsprüfungsgesell-
schaft, Munich
2013-2016 Studies in Management & Tech-
nology at the Technical Univer-
sity of Munich (M.Sc.)
2014 Studies in Business Administra-
tion at the University of Agder,
Norway
2009-2013 Studies in Management & Tech-
nology at the Technical Univer-
sity of Munich (B.Sc.)
2009 High School Graduation
Christian Fürst, M.Sc.
Since 05/2017 Research Associate and PhD
Candidate at the Chair of Taxa-
tion
2014-2016 Studies in Business Administra-
tion at the University of Augs-
burg (M.Sc.)
2011-2014 Studies in Business Administra-
tion at the University of Augs-
burg (B.Sc.)
2011 High School Graduation
2006-2009 Banking apprenticeship at the
Augusta-Bank eG Raiffeisen-
Volksbank Augsburg, Degree:
“Bankkaufmann”
Team of the Chair
5
Judith Geyer, M.Sc., LL.M. oec.
Since 03/2016 Research Associate and PhD
Candidate at the Chair of Taxa-
tion
2014-2016 Studies in Business and Eco-
nomic Law at the Martin Luther
University Halle-Wittenberg
(LL.M.oec.)
2013-2016 Studies in Accounting, Taxation
and Finance at the Martin Luther
University Halle-Wittenberg
(M.Sc.)
2010-2013 Studies in Business Administra-
tion at the University of Applied
Sciences Nordhausen (B.Sc.)
2009-2010 Studies in International Busi-
ness at the Harz University of
Applied Sciences Wernigerode
2009 High School Graduation
Drahomir Klimsa, M.Sc.
Since 04/2018 Research Associate and PhD
Candidate at the Chair of Taxa-
tion
2015-2018 Studies in Economics & Public
Policy at the University of Augs-
burg (M.Sc.)
2012-2015 Studies in Global Business Man-
agement at the University of
Augsburg (B.Sc.)
2012 High School Graduation
Team of the Chair
6
Natalie Steiner, M.Sc.
Since 10/2016 Research Associate and PhD
Candidate at the Chair of Taxa-
tion
2014-2016 Studies in Law and Business at
the University of Augsburg
(M.Sc.)
2011-2014 Studies in Law and Business at
the University of Augsburg
(B.Sc.)
2011 High School Graduation
Johannes Zimmermann, M.Sc.
Since 10/2017 Research Associate and PhD
Candidate at the Chair of Taxa-
tion
2015-2017 Studies in Law and Business at
the University of Augsburg
(M.Sc.)
2011-2015 Studies in Law and Business at
the University of Augsburg
(B.Sc.)
2011 High School Graduation
Team of the Chair
7
Mustafa Özkara, M.Sc.
Since 06/2017 PhD Candidate at the Chair of
Taxation
2013-2016 Studies in Business Administra-
tion at the University of Ankara,
Turkey (M.Sc.)
2008-2016 Occupation at the Ministry of Fi-
nance, Ankara, Turkey
2001-2007 Studies in Public Finance at the
University of Ankara, Turkey
(B.Sc.)
2001 High School Graduation
Karin Magg
Since 10/2010 Team Assistance at the Chair of
Taxation
2000-2010 Team Assistance at the Chair of
Political Science
Team of the Chair
8
Our Lecturers
We also very much appreciate the sup-
port of our lecturers from business prac-
tice. All of our lecturers are outstanding
experts in their respective subject areas
and enrich the academic program with
specialized courses for our students.
WP CFA CVA Christian Gerber
I-ADVISE
(Tax Valuation)
Prof. Dr. Gerhard Girlich
University of Applied Sciences
Biberach
(Taxation of Permanent Estab-
lishments)
StB RA Dr. Christina Hildebrand
Flick Gocke Schaumburg
(German Fiscal Code)
StB Dr. Jann Jetter
Linklaters
(Taxation of Direct Investments
and Fund Investments)
StB Dr. Reiner Kappler
Dr. Schwab & Dr. Kappler
(Value Added Tax)
StB RA Dr. Michael Puls
Flick Gocke Schaumburg
(ECJ Jurisprudence on Business
Taxation / International Taxation)
Dr. Jan Christoph Schumann
Federal Ministry of Finance, Fed-
eral Academy of Finance Brühl
(Taxation of Business Partner-
ships)
Team of the Chair
9
Research
10
Research “Research is the process of going up al-
leys to see if they are blind.”
- Marston Bates
Research
11
Research Focus
The Chair of Taxation focuses its re-
search activities in two clusters depend-
ing on method of research. The two
clusters are normative legal research
and positive research, which are used
to investigate the effects of taxation on
businesses. The overarching research
topic of both clusters is a focus on inter-
national taxation.
Normative legal research examines tax
code, current legislation, and case law.
The aim of this line of research is to par-
ticipate in the ongoing political and aca-
demic debate about the legal meaning
of the current tax code. Although, we
are focused on international topics, we
also participate in ongoing discussions
about current developments in German
national tax law.
The chair’s empirical research activities
are, among others, grounded on pub-
licly available databases, confidential
data from tax returns, or computational
simulations. The aim of this line of re-
search is to participate in the political
and academic debate about the observ-
able effects of taxation and about how
policy makers might best address unin-
tended effects.
All our PhD candidates assign them-
selves to either the legal or the empiri-
cal cluster of research at the beginning
of their studies. Since each cluster re-
quires a very specific skill set of our PhD
candidates, we have available a broad
set of expertise in all academic areas of
tax research.
Research
12
Published Manuscripts
Geyer/Puls/Ullmann
BREXIT: Application of the EU Arbitra-
tion Convention and Recourse to the
CJEU Following Departure of a Member
State from the EU.
British Tax Review 2018,
Vol. 63, No. 2, pp. 193-210.
Geyer/Ullmann/Wittkowski
Und immer wieder „Verunglückte Org-
anschaft“: Diskussion und Deskriptive
Erkenntnisse zur Abschaffung des Ge-
winnabführungsvertrags (!) im Gegen-
zug einer Erhöhung der beteiligungs-
mäßigen Anforderungen an die finanzi-
elle Eingliederung.
(Profit and Loss Transfer Agreements
as a Requirement of Establishing Fiscal
Unity - Discussion and Descriptive
Analysis)
Deutsche Steuerzeitung 2018,
Vol. 106, No. 6, pp. 197-208.
Research
13
Steiner/Ullmann
Sperrwirkung des Art. 9 Abs. 1 OECD-
MA gegenüber § 8b Abs. 3 Sätze 4 ff.
KStG bei Gewinnminderungen aus
grenzüberschreitenden konzerninter-
nen Darlehensforderungen.
(Blocking Effect of Article 9 (1)
OECD-MC against § 8b (3) 4 et seq.
German CTA in the Event of Losses
Caused by Revaluations in Cross-Bor-
der Intra-Group Loan Receivables)
Finanzrundschau Ertragsteuerrecht,
Forthcoming.
Geyer/Ullmann
Das Tatbestandsmerkmal der EU-
Staatsangehörigkeit im deutschen Er-
tragsteuerrecht - eine Untersuchung
der Auswirkungen des BREXIT vor dem
Hintergrund des Diskriminierungsver-
bots in Art. 25 Abs. 1 DBA-VK.
(The Criterion of EU Citizenship in Ger-
man Income Tax Law - An Examination
of the Effects of BREXIT against the
Background of the Prohibition of Dis-
crimination in Article 25 (1) of the
DTA-UK)
Internationales Steuerrecht,
Forthcoming.
Research
14
Active Working Papers and Work in
Progress
Boning/Slemrod/Ullmann:
Norderfriedrichskoog! Tax Havens, Tax
Competition, and the Introduction of a
Minimum Tax Rate. Working Paper.
Eckerle/Trede/Ullmann:
Using Mutual Agreement Procedures to
Create a Proxy for Bilateral Tax Contro-
versy. Working Paper.
Fürst/Sommer/Ullmann:
An Experimental Investigation of Be-
havioral Effects in International Tax Dis-
pute Resolution. Work in Progress.
Hopland/Ullmann:
Pushing the Wrong Buttons: VAT Eva-
sion by Misclassification of Meal Con-
sumption Type. Working Paper.
https://ssrn.com/abstract=3039449
Roeder/Ullmann:
Will you Marry Me… in December?
Tax-Induced Wedding Date Shifting
and Mismatching in Long-Term Rela-
tionships. Working Paper.
Research
15
Highlight:
Special Price of the Bar of Certified
Tax Advisors for Natalie Steiner
The Munich Bar of Certified Tax Advi-
sors awarded Natalie Steiner with the
student research award for her master
thesis "Zweifelsfragen der Realteilung -
eine Diskussion im Lichte der aktuellen
Rechtsprechung" ("Cases of “Realtei-
lung” - an Academic Discussion in the
Light of Current Jurisdiction"). The price
is endowed with a grant of EUR 2,000.
The master thesis investigates the ex-
tent to which - evaluating the most re-
cent case law at the time of the master
thesis - a real division with only individ-
ual economic goods (rather than entire
business units) can be conducted in a
tax neutral manner - without the liquida-
tion of the partnership.
Moreover, the master thesis elaborates
on the question, how the transfer of in-
dividual economic goods to an identical
sister partnership (identical in partners
or additionally participation per partner)
can take place in a tax-neutral manner
within the framework of the real division.
After the thesis was completed, the
Federal Fiscal Court has ruled on this
question and has in principle followed
the same line of argumentation as Na-
talie Steiner has proposed. This ruling
has led to a notable change of jurisdic-
tion in this area of German partnership
taxation.
We congratulate Natalie Steiner on her
outstanding achievement.
Natalie Steiner receiving her price from StB Dr. Hartmut Schwab and StB WP Günter Helmhagen
Research
16
PhD Seminars
The Chair of Taxation participates ac-
tively in several PhD seminars around
the country and beyond. To this end, we
cooperate with Chairs of Taxation at
other universities with similar research
interests as well as with academically
oriented practitioners.
PhD seminars provide our PhD candi-
dates with the opportunity to improve
their presentation skills and to receive
high quality feedback on their ongoing
research activities from a wide array of
tax researchers.
In addition to the academic exchange,
PhD seminars are naturally also a good
way for networking with other universi-
ties’ PhD candidates and faculty.
November 17, 2017
“Bamsburg” PhD Seminar,
jointly with the University of Bamberg
at the University of Augsburg
February 2, 2018
PhD Seminar on Tax Law,
hosted by Linklaters
at Frankfurt am Main
March 19-22, 2018
Seminar on Empirical Tax Research, hosted by the University of Münster at Münster
April 12-13, 2018
“ADFM” PhD Seminar, jointly with the Universities Düsseldorf, Freiburg i.B., and Münster at the University of Augsburg
April 27, 2018
“Augolstadt” PhD Seminar, jointly with the KU Eichstätt-Ingolstadt at the University of Augsburg
May 16-18, 2018
PhD Seminar on Current Methods for
Web-Based Data Collection and Analy-
sis
hosted by the University of Bristol
at Bristol
June 9, 2018
15th Bonn PhD Seminar, hosted by Flick Gocke Schaumburg at Bonn
June 12-15, 2018
PhD Seminar on Advanced Topics in
Experimental Accounting Research
hosted by the German Academic Asso-
ciation for Business Research
at Munich
Research
17
Highlight:
PhD Seminar on Experimental Ac-
counting Research
Positive taxation research is regularly
based on database information. Unfor-
tunately, particularly in the area of tax
research, information is often needed
which is not in sufficient condition or un-
available at all in databases. To solve
this research obstacle, Matthias Eckerle
and Drahomir Klimsa participated in the
course “Current Methods for Web-
Based Data Collection and Analysis us-
ing Python”, at the University of Bristol
(United Kingdom).
The three-day course was intended for
PhD candidates and faculty seeking to
update their knowledge of current meth-
ods for data collection and analysis. As
more and more source data finds its
way onto the internet the need of data-
bases decreases or changes while the
need for skills to efficiently extract and
analyze these web-based data in-
creases.
Taught by Prof. Andrew Leone from the
Northwestern University, the partici-
pants of the course learned how to ex-
tract data from the SEC filings using the
program language Python, the use of
regular expressions to browse through
the received data, and to extract the
found data into SQL databases for later
analyses.
Both Matthias Eckerle and Drahomir
Klimsa are looking forward to use their
new knowledge in their upcoming re-
search projects.
During the PhD seminar
Matthias Eckerle and Drahomir Klimsa at the University of Bristol
Research
18
Brown Bag Seminars
The Chair of Taxation is actively in-
volved in several series of research ori-
ented Brown Bag Seminars, which are
held internally at the University of Augs-
burg.
First, our chair regularly organizes its
own internal PhD Brown Bag Seminars.
In these seminars, PhD students pre-
sent and discuss their current state of
research on an irregular basis. This
Brown Bag Seminar has also now been
expanded to serve as the “Augsburg
University Tax Reading Group” and we
openly invite interested researchers to
send working papers to the Chair of
Taxation for in-depth feedback.
Another regular Brown Bag Seminar is
held by the Augsburg Center for Global
Economic Law and Regulation
(ACELR). The ACELR Brown Bag Sem-
inars are explicitly designed to foster
academic exchange and networking be-
tween the chairs both at the Faculty of
Law and the Faculty of Business and
Economics.
Finally, the Chair of Taxation is embed-
ded into the Cluster of Finance & Infor-
mation within the Faculty of Business
and Economics. This cluster organizes
the Cluster Brown Bag Seminar Series
each semester, which enables external
researchers to present work at the Uni-
versity of Augsburg and to receive feed-
back from our faculty. Given the broad
research focus of the Cluster of Fi-
nance & Information, the group is very
diverse, and consequently, has a broad
scope of research to be presented.
November 11, 2017 Prof. Dr. Evelina Gavrilova-Zoutman (NHH Bergen) Identifying and Estimating Supply and
Demand Elasticities using Exogenous
Variation in a Single Tax Rate.
November 29, 2017 Internal Brown Bag Seminar jointly with the Chair of Controlling
(Prof. Dr. Jennifer Kunz)
May 23, 2018 Prof. Dr. Sam Tiras (Indiana University) Revaluation Signaling
July 4, 2018 Tina Huynh (University of Sydney) Incremental Information Content of the
Disaggregation of Other Comprehen-
sive Income
Multiple Dates Internal PhD Brownbag Seminar and “Augsburg University Tax Reading Group”
Research
19
Matthias Eckerle after his presentation at the EAA 2018 in Milan
Natalie Steiner during her presentation at the “Bamsburg“ PhD Seminar
“Bamsburg” PhD Seminar at the University of Augsburg
“ADFM” PhD Seminar held in 2018 at the University of Augsburg
Teaching
20
Teaching “It is the supreme art of the teacher to
awaken joy in creative expression and
knowledge.”
- Albert Einstein
Teaching
21
Our Teaching Concept
The Chair of Taxation at the University
of Augsburg offers a broad range of
courses and seminars for bachelor and
master students. We put our main em-
phasis in teaching on the education in
tax law but also offer courses for stu-
dents explicitly focusing on positive re-
search on taxation of businesses. Our
main goal in teaching is to equip our stu-
dents with all necessary knowledge and
skills to enter a successful career in tax
advisory, in accounting/tax departments
of major businesses, or in academics.
For our bachelor students, we offer
three courses on principles in taxation.
These courses are designed to give an
overview of the most relevant taxation
problems that businesses face. Hence,
we focus particularly on the taxation of
corporations, partnerships and sole pro-
prietorships. However, the courses also
cover the taxation of individuals to some
extent.
For incoming bachelor students or for
interested bachelor students from the
University of Augsburg we offer one
course per term which is taught in Eng-
lish. Since the peculiarity of German tax
law are often not of specific interest to
incoming students, both of these
courses focus explicitly on international
taxation and general taxation concepts.
Our master courses focus on advanced
knowledge in taxation but also on
providing the skills needed to pro-
foundly analyze and discuss complex
matters. We offer three courses on ad-
vanced matters in taxation, focusing on
international taxation, on taxation of
M&A transactions, and on tax account-
ing and tax optimal business structur-
ing.
In addition to our own courses, we offer
to our master students a considerable
variety of specialized courses, which
are taught by our expert lecturers from
business practice. These courses ena-
ble the Chair of Taxation to provide our
students with in-depth knowledge on
specialized matters of taxation. These
do not necessarily fit in the topics taught
in our standard master program - but
are nonetheless of great relevance to
an academic education. Our lecturers
are high profile practitioners who are
experts in their specific field and who
provide our students not only with theo-
retical and current knowledge but also
with business insight into the practical
problems.
We also offer one bachelor seminar and
two master seminars per semester.
These are designed to advance stu-
dents in their academic writing and to
prepare them for their final theses.
More detailed information about our
teaching activities can be found in our
study guide (in German).
Teaching
22
Main Bachelor Courses
BTax1 - Fundamentals in Taxation
Summer term
5 ECTS
BTax2 - Tax Profit Assessment
Winter term
5 ECTS
BTax3 - Taxation of Companies and
Company Groups
Summer term
5 ECTS
BTax10 - Bachelor Research Semi-
nar
Summer and winter term
5 ECTS
Additional Bachelor Courses
International Taxation
jointly with StB RA Dr. Michael Puls
Summer term
5 ECTS
Principles of Accounting, Control-
ling and Taxation
jointly with the Chair of Accounting &
Controlling and the Chair of Controlling
Winter term
5 ECTS
Teaching
23
Main Master Courses
MTax1 - International Taxation
Winter term
6 ECTS
MTax2 - Legal Form Choice and M&A
Tax Law
Summer term
6 ECTS
MTax3 - Tax Planning and Tax Ac-
counting Policy
Winter term
6 ECTS
MTax10 - Legal Research Seminar
Summer and winter term
6 ECTS
MTax11 - Empirical Research Semi-
nar
Summer and winter term
6 ECTS
Additional Master Courses
ECJ Jurisprudence on Business Tax-
ation
StB RA Dr. Michael Puls
Winter term
3 ECTS
German Fiscal Code
StB RA Dr. Christina Hildebrand
Summer term
3 ECTS
Taxation of Business Partnerships
Dr. Jan Christoph Schumann
Summer term
3 ECTS
Taxation of Permanent Establish-
ments
Prof. Dr. Gerhard Girlich
Winter term
3 ECTS
Taxation of Direct Investments and
Fund Investments
StB Dr. Jann Jetter
Summer term
3 ECTS
Tax Valuation
WP Christian Gerber, CFA/CVA
Summer term
3 ECTS
Value Added Tax
StB Dr. Reiner Kappler
Winter term
3 ECTS
Teaching
24
Bachelor and Master Theses
The Chair of Taxation has supervised a
considerable number of students in
their final bachelor or master theses.
The topics covered in these theses are
diverse and correspond both to the in-
terest of the students and to the re-
search focus of the chair. Topics are of-
fered in both German and English and
are listed below in the original language
of the theses.
Bachelor Theses
Einlagenrückgewähr von Drittstaaten-
gesellschaften auf dem unionsrechtli-
chen Prüfstand
Voraussetzungen und Rechtsfolgen
des Goldfinger-Modells - eine Analyse
vor dem Hintergrund der neueren
Rechtsprechung
Personengesellschaften als Organge-
sellschaften bei der umsatzsteuerlichen
Organschaft - Aktuelle Entwicklungen
in der Rechtsprechung des BFH
Der Einfluss von unternehmerischer
Steuerplanung auf das Kapitalmarktri-
siko
Aktuelle Rechtsprechung zur Abzugsfä-
higkeit von Aufwendungen für ein häus-
liches Arbeitszimmer gem. § 4 Abs. 5
Satz 1 Nr. 6b EStG
Die steuerliche Gewinnermittlung von
Betriebsstätten
Der Einfluss von Patentboxen auf Steu-
erverschiebung und Investitionen
Das Tatbestandsmerkmal der Ein-
künfteerzielungsabsicht bei leerstehen-
den Wohnimmobilien - Darstellung und
Analyse des aktuellen Stands
Der Begriff der Instandsetzungs- und
Modernisierungsaufwendungen nach
§ 6 Abs. 1 Nr. 1a EStG - eine kritische
Analyse der aktuellen Rechtsprechung
Die bilanzielle Behandlung von selbst-
geschaffenen immateriellen Wirt-
schaftsgütern - ein Vergleich von Han-
dels-, Steuer- und internationalen
Rechtsvorschriften
Die Abschaffung der Abgeltungs-
teuer - eine Untersuchung der Auswir-
kungen sowie möglicher alternativer
Besteuerungsansätze
Die Messung des aggressiven Anteils
an internationaler Steuervermeidung
Die steuerliche Behandlung von Kryp-
toassets
Der neue Verwaltungsvermögenstest in
der Erbschaftsteuerreform
Empirische Auswertung von Gehaltsun-
terschieden bei Steuerberatern, Wirt-
schaftsprüfern und Rechtsanwälten
Die Verfassungsmäßigkeit der Zins-
schranke
Die gemeinsame konsolidierte Körper-
schaftsteuer-Bemessungsgrundlage:
eine kritische Analyse des Richtlinien-
vorschlags der Europäischen Kommis-
sion vom 25.10.2016
Teaching
25
Darstellung und Analyse der neuen An-
ordnungen an die Aufzeichnungspflich-
ten bei Kassensystemen
Darstellung des europäischen Beihilfe-
verbots und dessen Auswirkung auf das
deutsche Steuerrecht
Ertragsteuerliche Würdigung von Über-
tragungen unter Nießbrauchvorbe-
halt - eine kritische Analyse der aktuel-
len Entwicklung
Der Zusammenhang zwischen öffentli-
chen Kapitalzuführungen und aggressi-
ver Steuerplanung bei Banken
Crowdfunding als alternative Finanzie-
rungsmöglichkeit - Darstellung der we-
sentlichen steuerlichen Aspekte
Der Einfluss der Offenlegung von Kon-
zernstrukturen auf die Steuervermei-
dung von Konzernen
Die steuerliche Behandlung des Ran-
grücktritts - Eine Darstellung und Dis-
kussion im Lichte aktueller Rechtspre-
chung
Korrespondierende Bilanzierung zwi-
schen Gesamthands- und Sonderbe-
triebsvermögen
Steuerliche Aspekte einer entgeltlichen
Namensnutzung im Konzern
Darstellung und Analyse ausgewählter
Problemfelder der Einlagenrückgewähr
unter besonderer Berücksichtigung feh-
lerhafter Steuerbescheinigungen gem.
§ 27 Abs. 5 KStG
Die steuerliche Behandlung von
Glücks- und Gewinnspielgewinnen
Die unionsrechtliche Behandlung finaler
Betriebsstättenverluste
Steuerliche Behandlung von Verlusten
aus dem Ausfall von Darlehensforde-
rungen
Die Gemeinnützigkeit des Vereins - Vo-
raussetzungen, Auswirkungen, Gren-
zen
Die Neuregelung der Besteuerung von
Sanierungsgewinnen - eine kritische
Analyse
Aktuelle Rechtsprechung zum Erwerb
einer Vertragsarztpraxis
Rücklagen- und Vermögensbildung bei
gemeinnützigen Vereinen als Aus-
nahme zum Grundsatz der zeitnahen
Mittelverwendung
Anzeigepflicht für Steuergestaltungs-
modelle - Eine Darstellung und Diskus-
sion im Lichte aktueller Entwicklungen
Umsatzsteuerliche Abgrenzung zwi-
schen Restaurationsleistungen und
Speisenlieferungen
Ertragsteuerliche Behandlung von Ge-
nussrechten unter besonderer Würdi-
gung der neuen Ansicht der Finanzver-
waltung
Aktuelle Rechtsprechung zum Erwerb
einer Vertragsarztpraxis
Ertragsteuerliche Behandlung von Mie-
tereinbauten
Die anteilige Freibetragsgewährung
nach § 16 Abs. 2 ErbStG - eine kritische
Analyse der Neuregelung
Teaching
26
Eine kritische Analyse der (fortbeste-
henden) Unionsrechtswidrigkeit des
§ 6b EStG
Steuerliche Behandlung von Cum/Cum-
Transaktionen
Erbschaftsteuerreform 2016 - Auswir-
kungen auf die Nachfolgeplanung von
kleinen und mittleren Unternehmen
Aktuelle Entwicklungen bei der Firmen-
wagenbesteuerung bei Arbeitnehmern
Preisanpassungsklauseln im Verrech-
nungspreiskontext - eine kritische Ana-
lyse von § 1 Abs. 3 Satz 12 AStG sowie
der OECD-Leitlinien zu hard-to-value
intangibles
Die Folgen des Brexit für Europa und
das Vereinigte Königreich aus deut-
scher ertragsteuerlicher Sicht
Die US-Steuerreform und mögliche
Auswirkungen auf deutsche Unterneh-
men
Steuerliche Förderung von Forschung
und Entwicklung in Deutschland
Dividendenbesteuerung in deutsch-bri-
tischen Fällen - eine kritische Analyse
vor dem Hintergrund des Brexit
Aktuelle steuerliche Rechtsprechung
zum häuslichen Arbeitszimmer gem.
§ 4 Abs. 5 Satz 1 Nr. 6b EStG
Teaching
27
Master Theses
Der Einfluss des automatischen Infor-
mationsaustauschs von Steuerdaten
auf die Wertentwicklung von Schweizer
Banken
Die Änderungen der Erbschaftsteuerre-
form 2016 im Kontext von Unterneh-
mensbewertungen - Darstellung und
Diskussion
Country-by-Country Reporting - Neue
Herausforderungen und Chancen für
multinationale Konzerne
Die bilanzielle und steuerliche Behand-
lung von Genussrechten
Freiberufliche Einkünfte unter Mithilfe
fachlich vorgebildeter Arbeits-
kräfte - Auslegung des Merkmals der
leitenden und eigenverantwortlichen
Tätigkeit auf Grund eigener Fachkennt-
nisse
Steuervermeidungsverhalten im Ver-
gleich zwischen Familienunternehmen
und Nicht-Familienunternehmen - eine
Empirische Analyse
Vergleich der Informationsverbreitung
im Markt anhand des BVerfG-Urteils zur
Brennelementesteuer und Energiekon-
zernen in Deutschland
Vergleich der Informationsverbreitung
im Markt anhand des BVerfG-Urteils zur
Brennelementesteuer und Energiekon-
zernen im In- und Ausland
Vermeidung von doppelt berücksichtig-
ten Sonderbetriebsausgaben gemäß
§ 4i EStG - eine kritische Analyse
Der Zusammenhang von Steueraggres-
sivität und Abschlussprüfungskosten
Die Durchführung des Gewinnabfüh-
rungsvertrags in der körperschaftsteu-
erlichen Organschaft - Voraussetzung,
Risiken und Handlungsmöglichkeiten
Der Verlustabzug bei Körperschaf-
ten - Eine kritische Analyse des § 8c
Abs. 1 Satz 1 und 2 KStG vor dem Hin-
tergrund verfassungsrechtlicher Zweifel
Auswirkungen der Anti-Tax Avoidance
Richtlinie (ATAD) auf die deutsche Hin-
zurechnungsbesteuerung
Die US-Steuerreform - Auswirkungen
auf die In- und Outbound-Gestaltungen
deutsch-amerikanischer Unternehmen
Aktuelle Entwicklungen bei der Ge-
meinsamen (konsolidierten) Körper-
schaftsteuerbemessungsgrund-
lage - GK(K)B
Rückhalt im Konzern bei konzerninter-
ner Finanzierung
Teaching
28
Lecture Series “Tax@UniAugsburg”
The Chair of Taxation at the University
of Augsburg strongly builds its own
teaching activities on theory. Nonethe-
less, practical application and under-
standing of “real world problems”, which
derive as a result of theory, is essential
to a well-rounded education in taxation.
In consequence, we find it indispensa-
ble to regularly invite guest speakers
from business practice to our lectures to
give insights in their practical work. Re-
spective lectures are consolidated in
the lecture series “Tax@UniAugsburg”.
This combination of theory and practice
is aimed at motivating students to use
acquired knowledge to think “outside
the box”.
StB Andrea Voßbeck, RA Tanja Berg-
mann
(PricewaterhouseCoopers)
Stages of Tax Assessment - a Practical
Overview
Dr. Jan Christoph Schumann
(Federal Ministry of Finance, Federal
Academy of Finance Brühl)
Digitalization in Tax Audits
StB WP Wolfgang Fratz, StB Bernd
Weichlein
(Sonntag & Partner)
Benefits of Profit and Loss Transfer
Agreements in Cross-Border Tax Plan-
ning
StB Andreas Schaflitzl
(Linklaters)
Current Issues in Tax Planning - Tax
Optimization in Times of Increased
Compliance Requirements
StB Dr. Pinkas Fußbroich
(Ernst & Young)
Selected Tax Aspects of a Company
Acquisition by a US Investor
StB Dr. Markus Greinert
(Flick Gocke Schaumburg)
Recent Developments in International
Tax Law
StB Dr. Hartmut Schwab, StB Anika
Schweiger
(Bar of Certified Tax Advisors Munich)
How to Become a Certified Tax Advisor
Teaching
29
Highlight:
Judith Geyer Teaches at the Cusan-
uswerk
The Cusanuswerk, the organization for
the advancement of talented young stu-
dents of the Catholic Church, organizes
several Holiday Academies every year
as part of the immaterial advancement
of scholarship fellows. The September
2018 Holiday Academy at “Haus
Werdenfels” near Regensburg was ti-
tled "Fully Taxed - Basic Features of the
Fiscal System".
Judith Geyer was responsible for this
lecture and conducted a workshop on
"Income Tax Consequences of Brexit".
In this workshop, she first taught the ba-
sics of tax law to the 14 scholarship fel-
lows of her working group, which con-
sisted of students from various disci-
plines.
Based on this first introduction, the
complex tax consequences that Brexit
can trigger were explained and dis-
cussed in detail based on case studies.
A constructive discussion on the inter-
pretation of the relevant tax law regula-
tions with the participants lead to a well-
rounded workshop.
We congratulate Judith Geyer on being
invited to arrange this workshop for the
September 2018 Cusanuswerk Holiday
Academy.
Judith Geyer in front of the conference hotel
Teaching
30
BTax10 seminar summer term 2018 at Deloitte
StB Dr. Markus Greinert during his guest lecture
MTax10 seminar winter term 2017/2018 at Ebner Stolz
Dr. Jan Christoph Schumann with Professor Ullmann after his guest lecture
StB Andreas Schaflitzl with Professor Ullmann after his guest lecture
Teaching
31
Team of the Chair of Taxation after receiving
the “Best Teacher Award”
BTax10 seminar winter term 2017/2018 at Baker Tilly
MTax10 seminar summer term 2018 at Mazars
StB Andrea Voßbeck and RA Tanja Bergmann with Professor Ullmann after their guest lecture
Student Benefits
32
Student Benefits “The secret in education lies in respect-
ing the student.”
- Ralph Waldo Emerson
Student Benefits
33
Awards and Scholarships
Academic success is mainly driven by
the students’ intrinsic motivation. Nev-
ertheless, student success must also be
celebrated visibly. Considering this, the
Chair of Taxation at the University of
Augsburg honors outstandingly per-
forming students with several awards,
scholarships, and other student bene-
fits.
Outstanding Tax Student Award
The Outstanding Tax Student Awards
are granted to students who partici-
pated in the various exams at the Chair
of Taxation with outstanding results, rel-
ative to their peers.
The award ceremony is part of the Se-
mester Opening Taxation event, which
is held at the beginning of each semes-
ter and is generously supported by our
partner society Rödl & Partner.
Outstanding Tax Thesis Award
The Outstanding Tax Thesis Awards
are granted to students who finalized in
their bachelor thesis or master thesis at
the Chair of taxation with outstanding
results, relative to their peers. The best
three theses for bachelor and master,
respectively, are honored each year.
The Outstanding Tax Thesis Awards
are generously supported by our part-
ner society Ebner Stolz.
Certificate “Tax Specialist”
Students at the University of Augsburg
are able to choose their path of study
from a very large variety of subjects.
This is broadly seen as an advantage to
the university’s program in business
and economics. However, to distinguish
students with a strong focus on taxa-
tion, respective students receive a cer-
tificate “Tax Specialist” from the Chair of
Taxation.
Tax Goes CFA Scholarship
Advanced knowledge in finance be-
comes more and more necessary in
many areas of tax advisory. On the
other hand, the Chair of Taxation sees
it as part of its mission to increase the
level of tax affluence in the finance in-
dustry.
Thus, we are happy to present out-
standing students with the Tax Goes
CFA Scholarship. The scholarship is
given on a yearly basis to students with
a background in both taxation and fi-
nance who are interested in taking the
CFA exam.
Student Benefits
34
Events
Students Get Togethers and Student
Field Trips
The Chair of Taxation organizes infor-
mal get togethers for selected students
(GT) and student field trips (FT) on a
regular basis. As a minimalistic program
for the get togethers, we usually invite
interesting guests from any area of tax-
ation who give short keynote speeches
about their careers, research, or taxa-
tion in general. Student field trips pro-
vide our students with the opportunity to
visit businesses, courts or authorities
and to gain an on-site impression of
their work.
January 11, 2018 (GT)
Prof. Dr. Robert Ullmann
Career Paths in Academia
January 22, 2018 (GT)
StB Dr. Markus Greinert
(Flick Gocke Schaumburg)
Q&A Business Lunch
April 13, 2018 (FT)
Augsburg Tax Office
Office Visit and Workshop
April 24, 2018 (GT)
StB Dr. Pinkas Fußbroich
(Ernst & Young)
Going Global. Why working for a Big
Four company?
June 4, 2018 (FT)
Wolfgang Schindler
(KUKA AG)
Working for an Industry Company as a
Tax Expert
Tax Sponsors Dinner
To support and to honor excellent stu-
dents, the German Federal Govern-
ment provides scholarships in coopera-
tion with private partners, called
Deutschlandstipendien. We are happy
that several sponsors donate respective
scholarships especially for students
with a focus on taxation. To thank these
sponsors, the chair organized a Spon-
sors Dinner, where all scholarship stu-
dents and their sponsors are invited.
Semester Opening Taxation
Students often feel that it is not always
easy to get in contact with faculty and
staff on a personal level. The Semester
Opening Taxation aims at mitigating
this concern. Once each semester, we
invite all students interested in taxation
to a small get together with short
presentations on the chair’s activity and
some finger food as well as drinks. This
occasion is also used to honor the win-
ners of the Outstanding Tax Student
Awards for the previous semester. The
event usually lasts well into the evening
until the university buildings shut down.
Students enjoy the informal discussions
about teaching, research and all other
matters related to the Chair of Taxation.
Student Benefits
35
StB Dr. Pinkas Fußbroich discussing with Professor Ullmann
Mario Rieger receives his Tax Goes CFA Scholarship from Professor Ullmann
Student Field Trip to KUKA AG
Student Field Trip to Augsburg Tax Office
Students receiving their Outstanding Tax Student Awards from StB Dr. Hans Weggenmann and Professor Ullmann as part of the Semester Opening Taxation
Students receiving their Outstanding Tax Thesis Awards from Dean Prof. Dr. Robert Klein and Professor Ullmann
Our Partners
36
Our Partners “Strategic partnership is based on a
shared set of values.”
- Benigno Aquino III.
Our Partners
37
Thank you!
We would like to thank all our partners
for their distinguished support of our ac-
tivities in research and teaching. We are
looking forward to continuing these co-
operations in the future.
Baker Tilly
Deloitte
Dr. Schwab & Dr. Kappler
Ebner Stolz
Ernst & Young
Kesel & Partner
Küffner Maunz Langer Zugmaier
Linklaters
LW Tax Lemaitre Wittkowski
Mazars
Peters, Schönberger & Partner
PricewaterhouseCoopers
Rödl & Partner
Scheidle & Partner
Schneider, Gleich & Burger
Sonntag & Partner
Our Partners
38
Our Partners
39
Follow us on XING: www.xing.com/gruppen/taxatuniaugsburg
Chair of Taxation
Prof. Dr. Robert Ullmann, StB/CFA (V.i.S.d.P.)
University of Augsburg
Faculty of Business and Economics
Universitätsstr. 16
D-86159 Augsburg
Tel.: +49 (0)821 598-4035
Mail: [email protected]
www.wiwi.uni-augsburg.de/bwl/ullmann