Publications
Dissertation "Corporate tax treatment of national groups in Germany and Spain - Comparative analysis of the consolidated tax group and the system of consolidated taxation (régimen de tributación consolidada)
Articles in the journal "Steuer & Studium"
* Case of Christian Tillt, Steuer & Studium 12/1997, pp. 567-575
* Case of Claudia Kiffer, Steuer & Studium 3/1998, pp. 137-144
Going Public - Der Gang mittelständischer Unternehmen an die Börse - published by
Verlag der Frankfurter Allgemeine Zeitung, 2nd edition
The treatment of R&D expenses when determining the issue price (together with Dr Matthias Popp), issue 11/1998 of the journal "Going Public"
Stock options - an innovative form of participation for managers and employees (article for the "Handbuch Mitarbeiterbeteiligung", Luchterhand Verlag), together with Peter Schimpfky
The "as-if" annual financial statements (together with Michael-C. Schlecht), special issue "Praxis" 1999 of the magazine "Going Public"
Risk management / opportunity management (together with Bernd Stocker), issue 5/2001 of the magazine "Going Public"
"Going Public ohne Lampenfieber (together with Sonja Ramming), in: Management-Handbuch Biotechnologie, Schäffer-Poeschel-Verlag, published in spring 2002
Asset Backed Securities - An Alternative to Loan Financing?, VentureCapital Magazin 10/02, p. 38 f.
Corporate financing in transition - the search for alternatives to loans,
VentureCapital Magazin, special supplement "Mittelstandsfinanzierung" 12/02, p. 4 f.
Conversion of accounting to IAS - Improved position in loan negotiations, Venture Capital Magazin 2003, p. 132 f.
G-Reit: An attractive asset class for the tax-orientated investor. A tax burden comparison taking into account alternative indirect property investments (together with Thomas Krönauer), Institutional Investment Real Estate Magazin, 2/2007, p. 52 ff.
Expenses on the occasion of annual general meetings (together with Sabine Swiers), Der Aufsichtsrat, 01/2009, p. 4 et seq.
The agony of choice - taxation differences between partnerships and corporations, Unternehmeredition "Steuern und Recht 2009, p. 26 f.
An attractive financing alternative - private equity for medium-sized companies, Unternehmer Edition 2010, p. 6 f.
Inheritance is becoming more complex - Significant changes due to new legislation,
Unternehmer Edition, February 2017, p. 24 f.
Article on bookkeeping / accounting, Handbuch Fachanwalt Insolvenzrecht 8th edition, 2018
Minimising risks under criminal tax law, Unternehmeredition "Steuern und Recht 2018", p. 18 f.
Risks of tax transfer pricing in value creation networks and hybrid business models, Der Betrieb 2018, p. 2317 et seq.
Caution when travelling abroad on business, Unternehmeredition "Steuern und Recht 2019", p. 14 et seq.
The Inheritance Tax Guidelines 2019 - Has the tax authority realised?, Special Corporate Finance Law 2020, March 2020, p. 14 f.
Loss offsetting in the focus of Corona tax aids, Special Corporate Finance Law 2021, March 2021, p. 20 f.
All's well that ends well? - Shareholder liabilities in the liquidation of a GmbH, Unternehmeredition 2/2021, p. 76 f.
The following articles were written in collaboration with Prof. Dr Angeles García Frías, University of Barcelona and University of Salamanca:
Konzernbesteuerung in Spanien, IStR 1996, p. 570 ff.
Spanisches Haushaltsgesetz und Jahressteuergesetz 1998, IStR 1998
Das System der Konzernbesteuerung im neuen spanischen Körperschaftsteuergesetz, IStR 12/1996, pp. 570- 574
Investments in Spain, IStR 1999, pp. 55-64
Article in Revista Latinoamericana de Derecho Tributario, No. 2/1997
The new Spanish income tax law, IStR 18/1999, pp. 550 ff.
Tax law of the EU states: Spain. Contribution to the Tax Advisor Handbook 1998/1999 as well as 2000/2001 and 2002/2003
Various IStR country reports "Spain"