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).

Müller, Jessica M., Spengel, Christoph,  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 2022(Vol. 76, Issue 11).

Fischer, Leonie, Müller, Jessica M., Spengel, Christoph, The distorting effects of imputation systems on tax competition in the EU, Intertax 2022 (forthcoming).

Müller, Jessica M. in: Jacobs, O.H., Internationale Unternehmensbesteuerung: Deutsche Investitionen im Ausland. Ausländische Investitionen im Inland, 9. Auflage 2023 (forthcoming).

Policy Work

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

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)

_{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