university of augsburg chair of taxation prof. dr. …...team of the chair 3 prof. dr. robert...

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.)


Christian Fürst, M.Sc.



tion

2014-2016 Studies in Business Administra-

tion at the University of Augs-

burg (M.Sc.)


tion at the University of Augs-

burg (B.Sc.)


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.



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.)


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


Drahomir Klimsa, M.Sc.



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.)


Team of the Chair

6

Natalie Steiner, M.Sc.



tion

2014-2016 Studies in Law and Business at

the University of Augsburg

(M.Sc.)



(B.Sc.)


Johannes Zimmermann, M.Sc.



tion



(M.Sc.)



(B.Sc.)


Team of the Chair

7

Mustafa Özkara, M.Sc.

Since 06/2017 PhD Candidate at the Chair of

Taxation


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.)


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.

https://ssrn.com/abstract=3039449

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).

http://www.wiwi.uni-augsburg.de/bwl/ullmann/Lehre/Studienfuehrer/

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


6 ECTS

MTax11 - Empirical Research Semi-

nar


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


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


(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

http://www.xing.com/gruppen/taxatuniaugsburg

mailto:[email protected]

http://www.wiwi.uni-augsburg.de/bwl/ullmann

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