Foto: Siegfried Herrmann
Publikationen
- Dutt, V. K., Ludwig, C. A., Nicolay, K., Vay, H. und Voget, J. (2019). Increasing tax transparency: investor reactions to the country-by-country reporting requirement for EU financial institutions. International Tax and Public Finance, 26, 1259-1290.
- Spengel, C., Heckemeyer, J. H., Nicolay, K., Bräutigam, R. und Stutzenberger, K. (2018). Addressing the debt-equity bias within a Common Consolidated Corporate Tax Base (CCCTB) – possibilities, impact on effective tax rates and revenue neutrality. World Tax Journal : WTJ, 10, 165–191.
- Dutt, V. K., Nicolay, K. und Spengel, C. (2021). Reporting behavior and transparency in European banks' country-by-country reports. ZEW Discussion Papers, 21–019. Mannheim.
- Heckemeyer, J. H., Nicolay, K. und Spengel, C. (2021). What will the OECD BEPS indicators indicate? ZEW Discussion Papers, 21–005. Mannheim.
- Klein, D., Ludwig, C. A., Nicolay, K. und Spengel, C. (2021). Quantifying the OECD BEPS indicators – an update to BEPS Action 11. ZEW Discussion Papers, 21–013. Mannheim.
- Klein, D., Ludwig, C. A. und Nicolay, K. (2020). Internal digitalization and tax-efficient decision making. ZEW Discussion Papers, 20–051. Mannheim.
- Dutt, V. K., Nicolay, K., Vay, H. und Voget, J. (2019). Can European banks' country-by-country reports reveal profit shifting? An analysis of the information content of EU banks' disclosures. ZEW Discussion Papers, 19–042. Mannheim.
- Dutt, V. K., Ludwig, C. A., Nicolay, K., Vay, H. und Voget, J. (2018). Increasing tax transparency : investor reactions to the country-by-country reporting requirement for EU financial institutions. ZEW Discussion Papers, 18–019. Mannheim.
- Klein, D., Ludwig, C. A. und Nicolay, K. (2021). Internal digitalization and tax-efficient decision making. In , Beiträge zur Jahrestagung des Vereins für Socialpolitik 2021: Climate Economics (S. 1–56). , ZBW – Leibnitz Information Centre for Economics: Kiel.
- Klein, D., Ludwig, C. A. und Nicolay, K. (2021). Internal digitalization and tax-efficient decision making. Annual Congress of the IIPF, Reykjavik, Iceland, Online.
- Klein, D., Ludwig, C. A. und Nicolay, K. (2021). Internal digitalization and tax-efficient decision making. 8th Annual Mannheim Taxation Conference 2021, Online.
- Klein, D., Ludwig, C. A. und Nicolay, K. (2021). Internal digitalization and tax-efficient decision making. TRR 266 Mini Conference Taxation: Transparency, Complexity, Misperception, and Real Effects, Online.
- Klein, D., Ludwig, C. A., Nicolay, K. und Spengel, C. (2021). Quantifying the OECD BEPS indicators – An update to BEPS action 11. Annual Congress of the IIPF, Reykjavik, Iceland, Online.
- Dutt, V. K., Nicolay, K., Vay, H. und Voget, J. (2019). Can European banks' country-by-country reports reveal profit shifting? An analysis of the information content of EU banks' disclosures. TRR 266 Annual Conference, Mannheim, Germany.
- Dutt, V. K., Ludwig, C. A., Nicolay, K., Vay, H. und Voget, J. (2018). Increasing tax transparency : investor reactions to the country-by-country reporting requirement for EU financial institutions. 33rd Annual Congress of the European Economic Association 2018, Köln, Germany.
- Dutt, V. K., Ludwig, C. A., Nicolay, K., Vay, H. und Voget, J. (2018). Increasing tax transparency : investor reactions to the country-by-country reporting requirement for EU financial institutions. 74th Annual Congress of the International Institute of Public Finance (IIPF), Tampere, Finnland.
- Dutt, V. K., Ludwig, C. A., Nicolay, K., Vay, H. und Voget, J. (2018). Increasing tax transparency : investor reactions to the country-by-country reporting requirement for EU financial institutions. Jahrestagung des Vereins für Socialpolitik 2018 Jahrestagung 2018 „Digitale Wirtschaft“, Freiburg, Germany.
- Dutt, V. K., Ludwig, C. A., Nicolay, K., Vay, H. und Voget, J. (2018). Increasing tax transparency : investor reactions to the country-by-country reporting requirement for EU financial institutions. 2018 ZEW Public Finance Conference: The Future of Fiscal Coordination in Europe, Mannheim, Germany.
- Bührle, A. T., Nicolay, K., Spengel, C. und Wickel, S. (2023). Vom Steuerwettbewerb zur koordinierten globalen Unternehmensbesteuerung? Trends, Perspektiven und Belastungswirkungen. München: Stiftung Familienunternehmen.