Personal data:
Prof. Dr. Andreas Oestreicher has been Director of the Division and holder of the professorship Business Administration with a focus on business taxation at the University of Göttingen since January 2001. Professor Oestreicher studied at the University of Mannheim, where he also received his doctorate and postdoctoral lecturing qualification (Habilitation) in business administration. He spent two years working with a major international accounting firm as a tax advisor (Steuerberater) before taking up his appointment as University Professor in Göttingen in 2001. He specializes in international business transactions, transfer pricing, tax accounting and the taxation of companies in the European Union. The topic of his postdoctoral lecturing qualification was "Konzerngewinnabgrenzung" (profit attribution in corporate groups).

Main research:
Professor Oestreicher´s research activities concentrate primarily on the impact of taxation on business decisions relating to company location and the design of group structures. From a methodological perspective, empirical research, experimental studies and development of micro-simulation models are the instruments of choice. He has produced a large number of publications in the area of accounting and taxation (including a large number of books and numerous articles in journals and collected editions) and is greatly in demand as speaker at tax conferences and academic events in Germany and abroad.

Selected memberships:

  • Bundessteuerberaterkammer, Commission "Internationales Steuerrecht"
  • Center for European Policy Studies, Brussels
  • Group of Experts on Corporate Taxation, EU Commission, Brussels
  • “Independent Person of Standing”, eligible to become a Member of the Advisory Commission as referred to in the EU Arbitration Convention, Brussels/Germany
  • International Fiscal Association
  • Mannheim Taxation ScienceCampus (MaTax), ZEW / University of Mannheim, Member of Scientific Advisory Board
  • Conciliation committee in arbitration proceedings under the DTT USA/Canada
  • Schmalenbach-Gesellschaft für Betriebswirtschaft e. V., Köln, Mitglied im Arbeitskreis Steuern
  • Association of University Professors of Management
  • Verein für Socialpolitik, Gesellschaft für Wirtschafts- und Sozialwissenschaften
  • Centre of European Economic Research (ZEW), Mannheim, research associate