Teaching
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
Research Interests
Publications
- Farwick, P. F. and Müller, J. (2023). Unternehmen im Metaverse – Ertragsteuerliche Einordnung von Tochterkapitalgesellschaft und Betriebsstätte. Beck.digitax, 4, 70–76.
- Farwick, P. F., Müller, J. and Spengel, C. (2023). Unternehmen im Metaverse – Eine steuerrechtliche Einordnung. Steuer und Wirtschaft : StuW, 100, 219–228.
- Fischer, L., Müller, J. and Spengel, C. (2023). The distorting effects of imputation systems on tax competition in the EU. Intertax : International Tax Review, 51, 196–218.
- Spengel, C., Klein, D., Müller, J., Pfrang, A., Schulz, I., Winter, S., Gaul, J., Weck, S. and Wickel, S. (2023). Die globale Mindeststeuer – Kosten und Nutzen aus deutscher Sicht. Der Betrieb, 76, 1–14.
- Müller, J. and Spengel, C. (2022). European Union/
OECD/International – Intellectual property income as “per se” passive income: A comparative analysis of controlled foreign company rules in the European Union before and after the implementation of the Anti-Tax Avoidance Directive (2016/1164). Bulletin for International Taxation, 76, 533–546. - Müller, J., Spengel, C. and Steinbrenner, D. (2022). European Union – IP box regimes and multinational enterprises: Does nexus pay off? World Tax Journal : WTJ, 14, 75–112.
- Gaul, J., Klein, D., Müller, J., Pfrang, A., Schulz, I., Spengel, C., Weck, S., Wickel, S. and Winter, S. (2022). Die Kosten der globalen Mindeststeuer in Deutschland. ZEW policy brief, 2022–07. Mannheim.
- Spengel, C., Fischer, L., Ludwig, C. A., Müller, J., Weck, S. and Winter, S. (2021). Debt-equity bias should be addressed on national rather than on EU level. ZEW policy brief, 2021–07. Mannheim.
- Spengel, C., Klein, D., Ludwig, C. A., Müller, J., Müller, R., Weck, S. and Winter, S. (2021). EU sollte statt einer Digitalabgabe die indirekten Steuern stärker in den Blick nehmen. ZEW policy brief, 2021–02. Mannheim.
- Müller, J. (2022). Development of corporate taxation in a globalized and digitalized world. Doctorate Seminar on European Tax Law, Wien, Austria.
- Müller, J. (2022). IP income as “per se” passive CFC income – An analysis of the EU member states’ practice before and after the ATAD implementation. MannheimTaxation Campus Meeting, ZEW Mannheim.
- Müller, J., Fischer, L. and Spengel, C. (2022). The distorting effects of imputation systems on tax competition in the EU. 78th Annual Congress of the International Institute of Public Finance, Linz, Austria.
- Müller, J. and Steinbrenner, D. (2021). Does nexus pay off? Implications of the modified nexus approach on effective tax burdens and tax planning strategies of multinational enterprises. Annual Congress of the IIPF, Reykjavik, Iceland, Online.
Presentations, Conferences and Seminars
2023
- YIN (Young IFA Network) 7th Annual Meeting (Leipzig) (Participation)
- Guest lecture “Metaverse – Ethical and Legal Considerations” at RWTH Aachen University (TIM Institute) in cooperation with Dr. Christina Dienhart
- Research Stay/
Academic Visitor at the University of Oxford
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)
- 78th Annual Congress of International Institute of Public Finance (IIPF) organized by the JKU Linz (Paper Presentation)
- Doctorate Seminar on Taxation of the Federal Ministry of Finance (Participation)
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)
Projects