Jessica M. Müller

Bachelor:

• Bachelor Thesis

Master:

• TAX 520: Besteuerung der Unternehmen
• Seminar and Master Thesis

Mannheim Master Accounting and Taxation:

• T-TAX 531: Unternehmensbesteuerung
• Seminar and Master Thesis

Publications

Müller, Jessica M., Spengel, Christoph, & Steinbrenner, Daniela, IP Box Regimes and Multinational Enterprises: Does Nexus Pay Off? World Tax Journal 2022 (Vol. 14, Issue 1).

Discussion Papers und Working Papers

Spengel, Christoph, Fischer, Leonie, Ludwig, Christopher, Müller, Jessica, Weck, Stefan, & Winter, Sarah, Debt-equity bias should be addressed on national rather than on EU level, ZEW policy brief no. 21-07, Mannheim 2021. Download

Spengel, Christoph, Klein, Daniel, Ludwig, Christopher, Müller, Jessica, Müller, Raphael, Weck, Stefan, & Winter, Sarah, EU sollte statt einer Digitalabgabe die indirekten Steuern stärker in den Blick nehmen, ZEW policy brief no. 21-02, Mannheim 2021. Download

_{Project duration 2021/01/01 – 2021/12/31}

Implications of the Modified Nexus Approach on Effective Tax Burdens and Tax Planning Strategies of Multinational Enterprises

2022

• Doctorate Seminar on European Tax Law, organized by the Institute for Austrian and International Tax Law, WU (Vienna University of Economics and Business) (Poster Presentation)
• MannheimTaxation Campus Meeting (Paper Presentation)

2021 

• 77th Annual Congress of International Institute of Public Finance (IIPF) organized by the University of Iceland (Paper Presentation)
• Third Global Tax Symposium by GLOBTAXGOV (Participation)
• Brown Bag Seminar Area Accounting and Taxation, University of Mannheim (Paper Presentation)

_{Project duration 2021/01/01 – 2021/12/31}

Implications of the Modified Nexus Approach on Effective Tax Burdens and Tax Planning Strategies of Multinational Enterprises