Tax Division
The Division...
... provides specialized training in the area of "Business Taxation" and conducts research in the field of domestic and international company taxation at the Georg-August-Universität Göttingen. These pages inform you about the lectures and other teaching offers in the department and about current developments in our research portfolio.
Before you move on to other pages, allow us to set out the aims of our division.
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Aktuelle Informationen zum Lehrprogramm für das Sommersemester 2020
(Stand: 15.03.2021)
In the Summer Semester 2021, due to the measures to contain the Corona virus, our lectures and other teaching events are being held only partly in person and otherwise online. In the semester recently completed, all examinations were carried out in digital form and we expect that to be the case for the forthcoming Summer Semester. However, all such information is provided on the basis that changes are possible due to further measures concerning the Corona pandemic. Details on the content and form of our course programm for the Summer Semester 2021 can be found via the corresponding link to each course
Business Administration (Bachelor programme)
Fincance Accounting Taxes (Master programme)
Taxation (Master programme)
(Stand: 15.03.2021)
In the Summer Semester 2021, due to the measures to contain the Corona virus, our lectures and other teaching events are being held only partly in person and otherwise online. In the semester recently completed, all examinations were carried out in digital form and we expect that to be the case for the forthcoming Summer Semester. However, all such information is provided on the basis that changes are possible due to further measures concerning the Corona pandemic. Details on the content and form of our course programm for the Summer Semester 2021 can be found via the corresponding link to each course
Business Administration (Bachelor programme)
In the Bachelor programme, the following courses are offered in Summer Semester 2021
In the Master programme Finance Accounting Taxes , the following courses are offered in Summer Semester 2021
- Company taxation
- Tax transfer pricing
- Status and methods of empirical tax research
- Legal methodology
- M&A, Finance, and Taxation
- Colloquia for master theses
In the Master programme Taxation, the following courses are offered in Summer Semester 2021
- Company taxation
- Tax transfer pricing
- Status and methods of empirical tax research
- Legal methodology
- M&A, Finance, and Taxation
- Colloquia for master theses
Research project: Transfer pricing procedures | ||
 | The foundation „Stiftung Familienunternehmen“ approved the joint proposal by Prof. Dr. Andreas Oestreicher und Prof. Dr. Ekkehart Reimer (Ruprecht-Karls-Universität Heidelberg) for the funding of a scientific research project on the topic “Possible approaches to the procedural framework for the adjustments and approval of transfer prices gainst the background of current tax transfer pricing developments.
Click here for more information. | |
Ernennung von Herrn Dr. Nacke zum Honorarprofessor | ||
 | Im März 2019 wurde Herr Richter am BFH Dr. Alois Nacke vom Präsidium unserer Universität zum Honorarprofessor an der Georg-August-Universität Göttingen bestellt. Im Auftrag des Präsidiums und des Dekanats der Wirtschaftswissenschaftlichen Fakultät überreichte Professor Dr. Andreas Oestreicher am 16. April die Ernennungsurkunde im Rahmen einer feierlichen Veranstaltung. Hier lesen sie mehr darüber. | |
Seminarwochenende mit PwC | ||
 | Am Freitag und Samstag, den 2./3. November 2018 veranstaltete die Abteilung für deutsche und internationale Besteuerung im Rahmen des Bachelorstudiengangs Betriebswirtschaftslehre ein Blockseminar zum Thema „Steuerbelastung der Unternehmen“ mit finanzieller Unterstützung durch PwC. Hier lesen Sie mehr darüber. | |
Forschungsprojekt Digitalisierung und Verrechnungspreise (BMF) | |
| Prof. Dr. Andreas Oestreicher (Projektkoordinator), Prof. Dr. Jan Muntermann und Prof. Dr. Robert Schwager haben erfolgreich das Forschungsprojekt "Auswirkungen der Digitalisierung auf die Bestimmung und Prüfung von Verrechnungspreisen - Die Zukunft der transaktionsbezogenen Gewinnaufteilungsmethode" vom Bundesministerium der Finanzen eingeworben. Hier lesen Sie mehr darüber. | |
Steuern und Besteuerung im Zeitalter der Digitalisierung | |
| Am 27. November 2017 fand an der Georg-August-Universität Göttingen eine Diskussionsveranstaltung zum Thema "Steuern und Besteuerung im Zeitalter der Digitalisierung" statt. Hier lesen Sie mehr darüber. | |
Gewinnabgrenzung nach dem Authorised OECD Approach (AOA) (in German) | |
 | Edited by Oestreicher/Schnitger/Wellens 1st edition. 2020. 747 p. ISBN: 978-3-504-26106-1Order here. |
BEPS concrete and further developments in German tax law | |
 | Edited by Andreas Oestreicher 1st edition. 2018. XXXIII, 169 p. Bound. ISBN: 978-3-482-67431-0 Order here. |
Procedural Law in Transfer Pricing: Basic issues, Experience, Perspectives (in German) | |
 | Authors: Johannes Becker, Gerrit Kimpel, Andreas Oestreicher, Ekkehart Reimer 1st edition. 2016. ISBN: 978-3-658-16361-7 Order here. |
Mid-term Analysis of the Grand Coalition 2013/2017: Tax Simplification, Tax Avoidance, and Tax Reform (in German) | |
 | Edited by Andreas Oestreicher 1st edition. 2016. XXIII, 248 p. Bound. ISBN 978-3-482-66581-3 Order here. |
International Company Taxation (in German)
 | Jacobs - Internationale Unternehmensbesteuerung Deutsche Investitionen im Ausland. Ausländische Investitionen im Inland Handbuch 8th, revised and extended edition 2016. Book. LI, 1548 p: with 20 illustrations and 56 tables. Linen bound C.H.BECK ISBN 978-3-406-67941-4 |
International Tax Transfer Pricing – Challenges and Solutions for Family Businesses (in German) | |
 | Published by Stiftung Familienunternehmen with support from the Baden-Württembergischer Industrie- und Handelskammertag |
Taxation of Income from Domestic and Cross-Border Collective Investment
 | Andreas Oestreicher/Markus Hammer (Eds.) Prepared by Andreas Oestreicher and Sebastian Bause Heidelberg 2014, 150 Seiten, 106.99 € ISBN 978-3-319-00448-8 Hier geht es zur Bestellung. |