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 2022/23
(Status: 04.10.2022)

In the current semester, teaching can take place in presence for the time being. Further information can be found in the module descriptions on this website. If there are any changes, you will be informed at short notice.

In the Bachelor programme, the following courses are offered in Winter Semester 2022/2023

In the Master programme Finance Accounting Taxes , the following courses are offered in Winter Semester 2022/2023

In the Master programme Taxation, the following courses are offered in Winter Semester 2022/2023


Research project: Transfer pricing procedures

logo_stiftung familienunternehmen  („Munich 2022“)
The report on the research project "Possibilities for improving the procedural framework for the adjustment and reconciliation of transfer prices against the background of current developments in the area of tax transfer prices", written by Form/Oestreicher/Reimer/Schaupp, published by the Stiftung für Familienunternehmen, has been published.
Click here to download.

Annual Conference of the Commission for Business Taxation in the Association of University Teachers in Göttingen

VHBBild1  On September 29/30, 2022 the annual conference of the Commission for Business Taxation in the Association of University Teachers took place in the Festsaal of the Paulinerkirche in Göttingen. The scientific programme consisted of eight contributions on current issues in theoretical and empirical tax research as well as a panel discussion with the State Secretary in the Federal Ministry of Finance, Prof. Dr. Luise Hölscher on the perspectives of tax policy.
Click here
for more information.

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

  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.
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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.
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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


Straffung und Stärkung der Verrechnungspreisverfahren, Ökonomie und Reformoptionen

Stiftung Familienunternehmen klein Form, A., Oestreicher, A., Reimer, E., Schaupp, M.
1st edition. 2022, ISBN: 78-3-948850-19-7
Click here to download.

Gewinnabgrenzung nach dem Authorised OECD Approach (AOA)

Gewinnabgrenzung   Herausgegeben von Oestreicher/Schnitger/Wellens
  1st edition. 2020. 747 Seiten. ISBN: 978-3-504-26106-1
 Order here
this text.

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
this text.

International Company Taxation (in German)

jacobs890w  Jacobs. 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 p, 106.99 €
ISBN 978-3-319-00448-8
Order here this text.

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 this text.

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 this text.

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 1st edition, Herne 2020