Tax Division

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. more ...

Current information on the teaching program in the Winter Semester 2021/22
(Status: 12.08.2021)

In the Winter Semester 2021/22, due to the measures to contain the Corona virus, our lectures and other teaching events are being held only partly in person and otherwise in hybrid form or online. In the semester recently completed, all examinations were carried out in person and we expect that to be the case for the forthcoming Winter 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 program for the Winter Semester 2021/22 can be found via the corresponding link to each course.

In the Bachelor programme, the following courses are offered in Winter Semester 2021

In the Master programme Finance Accounting Taxes , the following courses are offered in Winter Semester 2021

In the Master programme Taxation, the following courses are offered in Winter Semester 2021


Research project on „Framework conditions for investment incentives“ (BMWI)

  Prof. Dr. Reinald Koch (projekt coordinator), Prof. Dr. Dominika Langenmayr and Prof. Dr. Andreas Oestreicher, Universities of Eichstätt-Ingolstadt and Göttingen, have successfully fundraised the research project "Analysis of the Effects of Tax Reform Measures on the Investment Response of Companies Using Micro Simulation Approaches – Framework Conditions for Investment Incentives" tendered by the Federal Ministry for Economy and Energy.
Click here
for more information.

Research project: Transfer pricing procedures

logo_stiftung familienunternehmen  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.

Transfer Prices and Digitalization (in German)

ifst  This Report on the Research project “Consequences of digitalization on the determination and auditing of tax transfer prices – The future of the transactional profit split method”, authored by Andreas Oestreicher, Robert Schwager and Jan Muntermann, has been published as ifst text no. 537. Berlin/Cologne 2020 (book).
Order here this text no. 537.

Research project „Digitalization and Transfer pricing“

Prof. Dr. Andreas Oestreicher (project coordinator), Prof. Dr. Jan Muntermann and Prof. Dr. Robert Schwager have successfully secured funding for the research project “The impact of digitalization on the determination and verification of transfer prices - the future of the transaction-related profit allocation method”.
Click here
for more information.


Latest books


Gewinnabgrenzung nach dem Authorised OECD Approach (AOA)

Gewinnabgrenzung   Herausgegeben von Oestreicher/Schnitger/Wellens
  1. Auflage. 2020. 747 Seiten. ISBN: 978-3-504-26106-1
  Hier
geht es zur Bestellung.

Procedural Law in Transfer Pricing: Basic issues, Experience, Perspectives (in German)

das_verfahrensrecht_der_verrechunungspreiseAuthors: Johannes Becker, Gerrit Kimpel, Andreas Oestreicher, Ekkehart Reimer
1st edition. 2016. ISBN: 978-3-658-16361-7
Order here
.

International Company Taxation (in German)

jacobs890w  JJacobs. International Company Taxation. German Outbound-Investments, Foreign Inbound-Investments. Handbook, 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 Transfer Prices – Challenges and Solutions for Family Businesses (in German)

Studie_Stiftung_Familienunternehmen_Internationale-Verrechnungspreise90wWith support of the Baden-Württemberg Association of Chambers of Industry and Commerce, the Family Business Foundation in Germany and Europe edited the study “International Transfer Prices – Challenges and Solutions for Family Businesses”

Taxation of Income from Domestic and Cross-Border Collective Investment

Taxation of Income90wAndreas 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.

BEPS concrete and further developments in German tax law (in German)

BEPS_konkret_buchEdited by Andreas Oestreicher
1st edition. 2018. XXXIII, 169 p. Bound. ISBN: 978-3-482-67431-0
Order here.

Mid-term Analysis of the Grand Coalition 2013/2017: Tax Simplification, Tax Avoidance, and Tax Reform (in German)

halbzeitanalyseGroKo201317Edited by Andreas Oestreicher
1st edition. 2016. XXIII, 248 p. Bound. ISBN 978-3-482-66581-3
Order here.

The taxation of international business activity in transition

Edited by Andreas Oestreicher
Authored by Astrid Bauer, Axel Eigelshoven, Stefan Greil, Christian Hundeshagen, Reimar Pinkernell, Christian Schoppe und Yvonne Weigelt, Christoph Spengel und Kathrin Stutzenberger, Georg Wamser 1. Auflage, Herne 2020