Author's Profile

Katharina Nicolay
Katharina is an assistant professor for accounting and taxation at the University of Mannheim and a researcher at ZEW’s Research Department "Corporate Taxation and Public Finance". Her research interest cover topics of international business taxation, empirical tax research, evaluation of tax reforms, and tax accounting.
Contact Details
Website : https://www.zew.de/en/team/kfi
Recent Comments
Perhaps have a look at (current) art 2(3)?…
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